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GRI 416: Customer Health and Safety·Disclosure GRI 416-2

Incidents of non-compliance concerning the health and safety impacts of products and services

Guide pratique pour préparer cette information. Utilisez cette fiche pour identifier les données à préparer, vérifier les affirmations et organiser les preuves. Pour les exigences exactes, reportez-vous toujours à la source officielle Global Reporting Initiative.

Statut juridique

GRI 416: Customer Health and Safety 2016 remains the applicable published GRI Topic Standard and is effective for reports or other materials published on or after 1 July 2018.

Ouvrir la source officielle Global Reporting Initiative Comparer des rapports réels → ↗ Partager

Passeport publié

Dernière révision le 2026-08-03
RK Révisé par 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 Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative

Norme

GRI 416: Customer Health and Safety

Disclosure GRI 416-2 · 2016

En vigueur

2018-07-01

Source officielle : Ouvrir ↗

Dernière révision

2026-08-03

Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative

Pour préparer cette information
11LRA preparation fields 24affirmations à vérifier 14domaines de preuve 3exemples de rapports

Objet de l’information

This disclosure requires the organization to report incidents of non-compliance with regulations and voluntary codes concerning the health and safety impacts of products and services.

Report the incidents separately as:

regulatory non-compliance resulting in a fine or penalty;

regulatory non-compliance resulting in a warning; and

non-compliance with voluntary codes.

The disclosure concerns non-compliance rather than every complaint, defect, recall, adverse event or safety concern. Actual customer harm is not required, but an incident of non-compliance must be established.

Exclude incidents where the organization was determined not to be at fault and incidents related to product and service information or labelling.

Where an incident reported in the current period relates to an event from an earlier period, identify that fact.

If no incidents were identified, a brief statement confirming this is sufficient.

The disclosure does not require incident rates, fine values, corrective-action outcomes or a description of every individual case.

Ce support pédagogique LRA aide à préparer l’information. Pour les exigences exactes, reportez-vous toujours à la source officielle Global Reporting Initiative.

Avant de commencer

Avant de commencer

Une courte liste de contrôle avant de préparer cette information — cochez chaque point une fois réglé.

Préparation

Informations clés à préparer

Champ à préparer Ce qu’il faut recueillir Indice de preuve Responsable
Incident population Potential product or service health and safety non-compliance matters identified across applicable systems. Legal, regulatory, quality, recall, complaint and voluntary-code records. Product Safety / Regulatory / Legal
Applicable requirement Regulation or voluntary code associated with each matter. Legal register, code documentation and assessment record. Legal / Compliance
Non-compliance conclusion Evidence that non-compliance occurred and that the organization was not determined to be without fault. Regulator decision, investigation or code-review outcome. Legal / Regulatory
Fine or penalty incidents Regulatory incidents resulting in a fine or penalty. Penalty notices, regulator decisions and payment records. Legal / Finance
Warning incidents Regulatory incidents resulting in a warning. Warning letters, official notices and decisions. Regulatory / Legal
Voluntary-code incidents Incidents of non-compliance with voluntary health and safety codes. Code assessment and internal or external determination. Product Safety / Compliance
Labelling exclusion Matters transferred to GRI 417-2. Incident classification and labelling records. Regulatory / Sustainability
Not-at-fault exclusion Incidents excluded because the organization was determined not to be at fault. Investigation and determination records. Legal
Prior-period event link Current-period incidents relating to events in earlier reporting periods. Event, resolution and reporting-period dates. Legal / Sustainability
Final category counts Exact counts for the three required categories. Controlled incident register and reconciliation. Sustainability Reporting
Zero statement — if applicable Confirmation that no relevant non-compliance was identified. Cross-functional search and sign-off. Legal / Product Safety
＋ Afficher les sous-éléments de GRI 416-2 (liste de travail LRA)

Comment le préparer

Identify applicable product and service health and safety regulations.
Identify applicable voluntary health and safety codes.
Consolidate potential matters from legal, regulatory, quality, complaint, recall and product-safety systems.
Create one incident-level register and remove duplicates.
Determine whether each matter represents established non-compliance.
Exclude matters where the organization was determined not to be at fault.
Exclude information and labelling matters for GRI 417-2.
Classify regulatory incidents as resulting in a fine or penalty or resulting in a warning.
Classify incidents involving voluntary-code non-compliance.
Record the underlying event date, outcome date and resolution date.
Identify incidents relating to prior-period events.
Calculate the three exact category counts.
Reconcile the counts to the incident register.
Where all category counts are zero, prepare the brief no-incidents statement.
Apply an applicable reason for omission where required information cannot be reported.
Verify the final disclosure against GRI 416-2(a)–(b) and 2.1.1–2.1.3.

Demander les données

Request the disclosure evidence

Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.

Please provide the product and service health and safety compliance register for [reporting period]. For each potentially relevant matter, include: controlled incident ID; product or service category; country and legal entity; applicable regulation or voluntary code; description of the alleged non-compliance; date of the underlying event; date non-compliance was determined; formal resolution date; whether the matter resulted in a fine or penalty; whether it resulted in a regulatory warning; whether it involved a voluntary-code breach; whether the organization was determined not to be at fault; whether the matter concerns information or labelling; recall, complaint or adverse-event references; evidence source; and reporting classification. Please also provide the reconciled counts for the three GRI 416-2 categories.

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

Meilleure demande

Please provide the product and service health and safety compliance register for [reporting period]. For each potentially relevant matter, include: controlled incident ID; product or service category; country and legal entity; applicable regulation or voluntary code; description of the alleged non-compliance; date of the underlying event; date non-compliance was determined; formal resolution date; whether the matter resulted in a fine or penalty; whether it resulted in a regulatory warning; whether it involved a voluntary-code breach; whether the organization was determined not to be at fault; whether the matter concerns information or labelling; recall, complaint or adverse-event references; evidence source; and reporting classification. Please also provide the reconciled counts for the three GRI 416-2 categories.

Rédigez votre information

Des notes qui transforment les données en information publiée

Modèles pédagogiques LRA — adaptez-les à votre organisation et vérifiez la source officielle avant validation.

Note méthodologique

Incidents were classified using the applicable product and service health and safety regulations and voluntary codes. Matters where the organization was determined not to be at fault and information or labelling incidents were excluded.

Note de contexte

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.

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Outils et formulaires de préparation

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Préparation à l’assurance

Pour chaque affirmation, vérifiez les preuves

Affirmation Risque Preuves à vérifier
We identified the applicable product and service health and safety regulations.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We identified the applicable voluntary health and safety codes.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We consolidated potentially relevant matters from all applicable source systems.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We counted incidents rather than complaints, products, recalls, affected customers or regulator documents.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Customer complaints were not treated automatically as incidents of non-compliance.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Recalls and safety notices were not treated automatically as incidents of non-compliance.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Adverse-event and vigilance reports were not treated automatically as incidents of non-compliance.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Every included matter has evidence that non-compliance occurred.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Actual customer harm was not used as a condition for inclusion.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Hazards and near misses without established non-compliance were not included.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Incidents where the organization was determined not to be at fault were excluded.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Information and labelling incidents were excluded for GRI 417-2.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Regulatory incidents resulting in a fine or penalty were reported separately.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Regulatory incidents resulting in a warning were reported separately.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Voluntary-code incidents were reported separately.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Preliminary observations and information requests were not classified automatically as warnings.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Duplicate records across legal, quality, complaint and regulatory systems were removed.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Incidents relating to prior-period events were identified where applicable.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
A prior-period event formally resolved in the current period was not excluded automatically.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Older open matters were not counted solely because they remained active.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Incident counts are exact whole numbers and were not estimated or rounded.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The overall total, where shown, reconciles to the three categories.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The zero statement, where used, is supported across the reporting boundary.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Any unavailable required information is addressed through the applicable GRI reason-for-omission requirements.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.

Dossier de preuves à préparer

Lacunes fréquentes dans les rapports

Only one aggregate incident count is disclosed.
The three required categories are not reported separately.
Only fines and penalties are reported.
Warnings are omitted.
Voluntary-code incidents are omitted.
The report states that no fines occurred but does not address warnings or voluntary codes.
The report states that no material incidents occurred rather than confirming whether any incidents occurred.
Actual customer harm is used as a condition for inclusion.
Every complaint is counted as non-compliance.
Every recall is counted as non-compliance.
Every adverse-event or vigilance report is counted.
A product defect is counted without identifying a breached regulation or voluntary code.
Preliminary regulator observations are counted as warnings.
Information and labelling incidents are included instead of being reported under GRI 417-2.
Cases where the organization was determined not to be at fault are included.
Prior-period events formally resolved in the current period are excluded automatically.
Old open matters are included solely because they remained active.
Several notices concerning one matter are counted as several incidents without a methodology.
Products, batches, customers or recalls are counted instead of incidents.
Incident counts are estimated or rounded.
An incidence rate is presented instead of the required counts.
A zero result is implied but not stated.
The published counts cannot be reconciled to incident records.

Exemples

Exemples illustratifs

Synthétiques, rédigés par LRA — ils ne proviennent ni d’un rapport d’entreprise ni du texte d’une norme.

Illustrative example 1

Illustrative synthetic example — Consumer goods manufacturing
During the reporting period:
one incident of regulatory non-compliance resulted in a fine;
one incident of regulatory non-compliance resulted in a warning; and
no incidents of non-compliance with voluntary codes were identified.
The warning related to a product event from the previous reporting period and was formally resolved in the current period.
Two additional product recalls were reviewed but were not included because they did not result from non-compliance with a relevant regulation or voluntary code.

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

Illustrative example 2

Illustrative synthetic example — Online retail and logistics
During the reporting period:
no regulatory incidents resulted in a fine or penalty;
one regulatory incident resulted in a warning; and
one incident involved non-compliance with a voluntary product-safety code.
One additional customer complaint was excluded because the review did not identify non-compliance. One product-information matter was transferred to GRI 417-2.

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

Illustrative example 3

Illustrative synthetic example — Zero incidents
No incidents of non-compliance with regulations or voluntary codes concerning the health and safety impacts of products and services were identified during 2026.

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

Illustrative example 4

Illustrative treatment — organization not at fault
A regulator reviewed a customer-safety allegation and determined that the organization was not at fault. The matter was excluded from the GRI 416-2 counts.

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

Illustrative example 5

Illustrative treatment — labelling
One incident concerned missing safety information on a product label. It was excluded from GRI 416-2 and reported under GRI 417-2.

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

Rapports d’entreprises

Comment les entreprises publient GRI 416-2 en pratique

Exemples de pratiques de publication complètes et partielles. Ce sont des analyses fondées sur des preuves, non des modèles à recopier.

Rapports réels publiés
Zydus Lifesciences Limited
Pharmaceuticals / Biotech / Life Sciences · India · 2025
Ouvrir le rapport →

Zydus Lifesciences’ current card relies on the wrong disclosure.

Report page 134 states that there were no incidents concerning product and service information and labelling and marketing communications. This information relates to GRI 417-2 and GRI 417-3, not GRI 416-2.

The substantive product-quality information is on report page 50. The report discloses:

zero Class I recalls;

54 Class II recalls;

12 Form 483 observations or equivalent; and

one FDA warning letter or equivalent.

The GRI index maps Product Recalls to GRI 416-1 and GRI 416-2.

The card should:

replace page 135 with report page 50 as the principal substantive source;

remove the product-information and labelling zero result from GRI 416-2;

recognize the one FDA warning letter as potentially relevant to the regulatory-warning category;

avoid treating every recall or Form 483 observation automatically as a GRI 416-2 incident;

determine whether any incidents resulted in a fine or penalty;

determine whether any incidents involved non-compliance with voluntary codes;

confirm how the 54 recalls were classified against the GRI requirement; and

classify the disclosure as partial or requiring category-level reassessment.

Materiality and general risk-management information on page 148 is not required to complete Disclosure 416-2.

The official report contains separate product-recall, regulatory-observation and warning-letter information, while the cited labelling statement belongs to a different GRI disclosure.

Owens Corning
Building Products · United States · 2024
Ouvrir le rapport →

Owens Corning’s 2024 Sustainability Report states on report page 184 that the company had no material incidents of non-compliance concerning the health and safety of its products.

Its GRI index maps GRI 416-2(a) to None and GRI 416-2(b) to page 184.

The wording does not provide a fully aligned zero response because GRI 416-2 requires all incidents of non-compliance, not only incidents classified as material.

The card should:

remove the parental-leave return-to-work figure;

remove the SCS Global Services independence and competence statement;

use report page 184 as the substantive reference;

quote or paraphrase the company’s no material incidents wording accurately;

explain that no material incidents does not necessarily mean zero incidents;

assess whether the company can confirm zero incidents across the three GRI categories; and

classify the response as partial or imprecise rather than a complete zero disclosure.

No additional governance or assurance narrative is required solely for GRI 416-2.

Owens Corning’s report uses a materiality qualifier, while its GRI index indicates that the detailed incident-count requirement is not separately reported.

Thai Beverage Public Company Limited
Food and Beverage Processing · Thailand · 2024
Ouvrir le rapport →

Thai Beverage provides an adequate zero-incidents response on report page 92.

The report states that:

there were zero incidents of non-compliance with regulations or voluntary codes concerning the health and safety impacts of products and services; and

no regulatory incidents resulted in a fine, penalty or warning.

The broad zero statement is sufficient under GRI 416-2(b). Separate category details are not required when no incidents occurred.

The card should:

use report page 92 as the substantive reference;

retain the zero-incidents conclusion;

remove all child-labor references;

remove all forced-labor references;

remove supply-chain-management gaps;

state that no prior-period incident identification is applicable unless an incident exists; and

classify the disclosure as an adequate zero response.

ThaiBev explicitly reports zero incidents of non-compliance concerning the health and safety impacts of products and services.

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Connexes et exploration

Assessment of the health and safety impacts of product and service categories → Fiche Parcourir toutes les informations →

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Aller plus loin · GRI 416-2

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This guide covers the three incident categories, the conditional zero statement and the compilation rules required by GRI 416-2.

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