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GRI 417: Marketing and Labeling·Disclosure GRI 417-2

Incidents of non-compliance concerning product and service information and labeling

Guía práctica para preparar esta divulgación. Use esta ficha para identificar la información a preparar, verificar afirmaciones y organizar la evidencia de soporte. Para los requisitos exactos, consulte siempre la fuente oficial de Global Reporting Initiative.

Estatus legal

GRI 417: Marketing and Labeling 2016 remains the applicable published GRI Topic Standard and is effective for reports or other materials published on or after 1 July 2018.

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Pasaporte publicado

Última revisión el 2026-08-03
RK Revisado por Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative

Norma

GRI 417: Marketing and Labeling

Disclosure GRI 417-2 · 2016

En vigor

2018-07-01

Fuente oficial: Abrir ↗

Última revisión

2026-08-03

Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative

Para preparar esta divulgación
6LRA preparation fields 6afirmaciones que verificar 11áreas de evidencia 3ejemplos de informes

Foco de la divulgación

Disclosure 417-2 requires the organization to report incidents of non-compliance concerning product and service information and labeling in three categories:

regulatory non-compliance resulting in a fine or penalty;

regulatory non-compliance resulting in a warning; and

non-compliance with voluntary codes.

If the organization has identified no non-compliance with regulations or voluntary codes, a brief statement of that fact is sufficient.

When compiling the disclosure, exclude incidents where the organization was determined not to be at fault. Where applicable, identify reported incidents that relate to events in periods before the reporting period.

Complaints, allegations, open investigations, internal deviations and labeling corrections are not automatically reportable incidents. They must be assessed to determine whether they constitute non-compliance with a regulation or voluntary code.

Incidents concerning advertising, promotion or sponsorship belong under GRI 417-3 rather than GRI 417-2.

Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de Global Reporting Initiative.

Antes de empezar

Antes de empezar

Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.

Preparación

Información clave que preparar

Campo de preparación Qué recopilar Pista de evidencia Responsable
Regulatory incidents resulting in a fine or penalty Number of incidents concerning product and service information and labeling that resulted in a fine or penalty. Final regulator decisions, legal notices, penalty records and incident files. Legal / Regulatory Compliance
Regulatory incidents resulting in a warning Number of incidents concerning product and service information and labeling that resulted in a warning. Regulatory warnings, inspection findings, formal notices and incident files. Legal / Regulatory Compliance
Incidents involving voluntary codes Number of incidents of non-compliance with applicable voluntary codes concerning product and service information and labeling. Code owner decisions, industry-body findings, internal determinations and incident files. Compliance / Product Stewardship
Not-at-fault exclusions Candidate incidents excluded because the organization was determined not to be at fault. Final investigation or authority conclusion supporting the exclusion. Legal / Compliance
Prior-period event identification For each reported incident, whether the underlying event occurred before the reporting period. Event date, resolution date, case chronology and reporting-period assessment. Legal / Compliance / Sustainability Reporting
Zero-incidents statement — where applicable Confirmation that no non-compliance with regulations or voluntary codes was identified. Complete register reconciliation and documented confirmations from responsible owners. Legal / Compliance
＋ Mostrar los subelementos de GRI 417-2 (lista de trabajo de LRA)

Cómo prepararlo

Identify all complaints, deviations, regulatory findings and code-related cases that could concern product and service information and labeling.
Separate matters concerning advertising, promotion, sponsorship or other marketing communications for assessment under GRI 417-3.
Determine which candidate matters became incidents of non-compliance with a regulation or voluntary code.
Exclude cases where the organization was determined not to be at fault and retain evidence supporting each exclusion.
Classify every remaining regulatory incident according to whether it resulted in a fine or penalty, or a warning.
Classify incidents involving voluntary codes separately.
Determine the reporting-period population using a documented resolution and cut-off methodology.
Flag any reported incident whose underlying event occurred in a prior reporting period.
Calculate and reconcile the three required incident counts.
If all three counts are zero, prepare a brief statement that no non-compliance with regulations or voluntary codes was identified.
Verify the disclosure against Requirements 417-2(a)–(b) and compilation requirements 2.1.1–2.1.2.

Solicitar los datos

Request the disclosure evidence

Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.

Please provide the product and service information and labeling incident register for [reporting period]. For each candidate matter, include: incident reference; affected product or service; description of the information or labeling issue; applicable regulation or voluntary code; whether non-compliance was established; whether the organization was determined to be at fault; regulatory outcome: fine or penalty, warning, or neither; voluntary-code non-compliance status; date of the underlying event; date identified; date formally resolved; whether the event occurred in a prior reporting period; supporting decision or investigation file; and disclosure classification. Please also provide the total number of incidents in each GRI 417-2 category and confirm explicitly if no incidents were identified.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

Solicitud mejor

Please provide the product and service information and labeling incident register for [reporting period]. For each candidate matter, include: incident reference; affected product or service; description of the information or labeling issue; applicable regulation or voluntary code; whether non-compliance was established; whether the organization was determined to be at fault; regulatory outcome: fine or penalty, warning, or neither; voluntary-code non-compliance status; date of the underlying event; date identified; date formally resolved; whether the event occurred in a prior reporting period; supporting decision or investigation file; and disclosure classification. Please also provide the total number of incidents in each GRI 417-2 category and confirm explicitly if no incidents were identified.

Redacte su divulgación

Notas que convierten los datos en una divulgación

Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.

Nota metodológica

Explain how candidate cases were assessed, how the three incident categories were applied, how not-at-fault exclusions were determined and how incidents linked to prior-period events were identified.

Nota de contexto

Keep mandatory GRI Requirements, GRI recommendations and additional LRA preparation controls clearly distinguished. Apply a GRI 1 reason for omission where required information cannot be reported.

Centro de descargas

Herramientas y formularios de preparación

Herramientas profesionales de preparación para GRI 417-2 — gratuitas con la membresía de LRA Community. Regístrese una vez (es gratis) y se desbloquean todas las descargas, junto con la Biblioteca de divulgaciones, las plantillas y el asistente de IA de LRA.

Gratis · Miembros de la Community
01XLSCuaderno de preparación y aseguramientoPuntos de datos, riesgos, evidencia que verificar, responsable y paquete de evidencia.Consíguelo gratis ↧ 02XLSPaquete de solicitud de datosCorreo de solicitud, plantilla de mensaje, campos de respuesta y estructura de aprobación.Consíguelo gratis ↧ 03PDFFicha de la bibliotecaResumen imprimible de una página de esta ficha de divulgación.Consíguelo gratis ↧

Preparación para el aseguramiento

Para cada afirmación, compruebe la evidencia

Afirmación Riesgos Evidencia que comprobar
We reported the number of regulatory incidents concerning product and service information and labeling that resulted in a fine or penalty.Regulatory penalties might be omitted, combined with warnings or mixed with health and safety or marketing-communications incidents.Final regulator decisions, penalty notices, legal register, incident files and reconciliation to the published figure.
We reported the number of regulatory incidents concerning product and service information and labeling that resulted in a warning.Formal warnings might be omitted because they did not result in a monetary fine.Regulatory warning notices, inspection outcomes, legal register and category reconciliation.
We reported the number of incidents involving non-compliance with voluntary codes concerning product and service information and labeling.Voluntary-code incidents might be omitted or mixed with internal procedural deviations that are not code violations.Applicable code, final finding, industry-body or internal determination and incident classification.
We excluded only incidents in which the organization was determined not to be at fault.Open, inconclusive or inconvenient cases might be removed without a documented not-at-fault determination.Investigation conclusions, regulator decisions, legal assessments and exclusion log.
We identified reported incidents relating to events in periods before the reporting period.The reporting-period count might be correct, but prior-period event information required by the compilation requirements could be omitted.Event dates, resolution dates, case chronology and prior-period flag.
Where all three categories were zero, our statement that no non-compliance was identified covered both regulations and voluntary codes.The statement might be based only on regulator records and omit voluntary-code findings.Complete source-register reconciliation, confirmations from responsible owners and final sign-off.

Paquete de evidencia que preparar

Carencias habituales en los informes

Only one combined incident total is reported.
Fines or penalties, warnings and voluntary-code incidents are not presented separately.
The disclosure reports “no material incidents” rather than confirming that no incidents were identified.
Customer complaints are counted as incidents without a non-compliance determination.
Open investigations are counted before resolution.
Internal deviations are treated as voluntary-code incidents without identifying the code violated.
Regulatory warnings are omitted because no monetary penalty was imposed.
Incidents involving advertising or promotion are incorrectly included under GRI 417-2.
Product health and safety incidents under GRI 416-2 are mixed with labeling incidents.
Incidents where the organization was determined not to be at fault are included.
Incidents are excluded as “not at fault” without supporting evidence.
Reported incidents connected with prior-period events are not identified.
Prior-period complaints are automatically carried forward even though no non-compliance was established.
The year of first identification is used as the sole timing rule without considering formal resolution.
An overall total cannot be reconciled to the three required categories.
The report provides policies or controls but no incident counts.
A general “no legal cases” statement does not address voluntary codes.
A reason for omission is not provided where required information cannot be reported.

Ejemplos

Ejemplos ilustrativos

Sintéticos, redactados por LRA: no proceden del informe de ninguna empresa ni del texto de ninguna norma.

Illustrative example 1

Illustrative synthetic example — Consumer goods manufacturing
Incident category
Number
Regulatory incidents resulting in a fine or penalty
1
Regulatory incidents resulting in a warning
1
Incidents of non-compliance with voluntary codes
0
Both incidents were formally resolved during the reporting period. One regulatory incident related to a labeling event that occurred in the prior reporting period. No incident was excluded on the basis that the organization was not at fault.

Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.

Illustrative example 2

Illustrative synthetic example — Online retail and distribution
The organization identified no non-compliance with regulations or voluntary codes concerning product and service information and labeling during the reporting period.

Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.

Illustrative example 3

Illustrative synthetic example — Multiple outcomes
The organization reported:
two regulatory incidents resulting in penalties;
one regulatory incident resulting in a warning; and
one voluntary-code incident.
An additional complaint was excluded because the final investigation determined that the organization was not at fault.

Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.

Informes de empresas

Cómo informan las empresas sobre GRI 417-2 en la práctica

Ejemplos de práctica de reporte completa y parcial. Son análisis basados en evidencia, no plantillas exactas para copiar.

Informes reales publicados
Zydus Lifesciences Limited
Pharmaceuticals / Biotech / Life Sciences · India · 2025
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Zydus Lifesciences Limited provides a sufficient zero-incidents statement for GRI 417-2.

The report states that no non-compliance with regulations or voluntary codes concerning product and service information and labeling was identified in FY 2024–25. It also presents a zero value for the disclosure in its Ethical Marketing Performance table.

Because Disclosure 417-2(b) permits a brief statement where no non-compliance has been identified, the report does not need additional incident narratives or category-level counts when the result is zero.

The current card should:

use the zero statement and the table as the principal evidence;

remove materiality and risk-management information from page 148;

remove the suggestion that unspecified “other aspects” are missing;

note that the same sentence also addresses marketing communications, but the GRI 417-2 element is still identifiable; and

classify the disclosure as substantially aligned with the zero-incidents reporting route.

Zydus’s report expressly states that there were no incidents concerning product and service information and labeling during FY 2024–25.

Owens Corning
Building Products · United States · 2024
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Owens Corning’s 2024 Sustainability Report should be assessed using the Product Transparency section on page 184 and the GRI content index.

The report states that Owens Corning had no material incidents of non-compliance with regulations or voluntary codes concerning labeling, marketing or advertising.

This statement has two limitations for GRI 417-2:

it combines labeling with marketing and advertising, which spans both GRI 417-2 and GRI 417-3; and

it is restricted to “material” incidents, while GRI 417-2 requires incidents of non-compliance without a materiality threshold.

The current card should:

remove parental-leave, insider-trading, occupational-disease and governance references;

use page 184 and the GRI index as the only relevant evidence;

note that the GRI index maps the zero-incidents route to page 184;

classify the disclosure as partial because of the “material” qualifier and the combined labeling/marketing scope; and

avoid claiming compliance based on unrelated general legal-compliance disclosures.

The report’s actual wording is a combined statement about labeling, marketing or advertising and is qualified by “material incidents”.

Thai Beverage Public Company Limited
Food and Beverage Processing · Thailand · 2024
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Thai Beverage’s current card does not provide evidence relevant to GRI 417-2.

The report’s GRI content index maps GRI 417-2 to page 92. However, that location discusses consumer health, nutrition and product development and does not provide the three incident-category counts or a clear zero statement concerning product and service information and labeling.

The report separately states that there were zero incidents concerning product health and safety. That information relates to GRI 416-2 and must not be treated as GRI 417-2 evidence.

The current card should:

remove child labor, forced labor and occupational health and safety information;

remove the product health and safety zero figure as evidence for GRI 417-2;

identify the mismatch between the GRI index and the cited substantive page;

search for another substantive disclosure location; and

mark the example as requiring re-review or remove it until valid evidence is found.

ThaiBev’s index identifies GRI 417-2 and points to page 92, but the current card cites unrelated labor and health-and-safety content.

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Referencias del marco

Requisitos aplicables de GRI y divulgaciones relacionadas

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GRI

GRI 417-2

dentro de GRI 417: Marketing and Labeling

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Relacionado y explorar

Requirements for product and service information and labeling → FichaIncidents of non-compliance concerning marketing communications → Ficha Ver todas las divulgaciones →

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