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GRI 417: Marketing and Labeling 2016 · Topic Standard · Cross-sectoral
Disclosure GRI 417-1

Requirements for product and service information and labeling

Practical guidance for preparing this disclosure. Use this card to identify datapoints, verify claims and organise supporting evidence. For exact requirements, always refer to the official GRI source.

Dr Ross Kurinko, GRI Certified Trainer
Reviewed by Dr Ross Kurinko · GRI Certified Trainer LRA educational guidance · Not issued or endorsed by GRI
Disclosure focus

This disclosure asks an organisation to explain how it labels and presents information about its products and services, so that customers can understand what they are buying and how to use it safely and appropriately. The focus is on whether the organisation provides the right information in a way that is clear, accessible and relevant to the product or service, rather than only describing a policy in general terms.

In practice, the reporting should cover the organisation’s real-world approach across the business, not just a few well-managed or flagship examples. A useful response shows where product and service information and labelling are applied, how consistently they are used, and whether there are any important gaps, exceptions or differences between operations, markets or product lines.

* This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.

Before you start

A quick mental checklist before you prepare this disclosure — tick each as you settle it.

Preparation
Key datapoints to prepare
DatapointWhat to captureEvidence hintOwner
Source detailsWhether the organisation’s product or service information and labelling process asks for where key components come from.Product labelling rules, packaging copy controls, sourcing specifications, supplier declarations, product information sheets.Product, procurement, compliance
Substance contentWhether the organisation’s product or service information and labelling process asks for content details, especially substances that could affect people or the environment.Ingredient or material specifications, safety data sheets, restricted-substance lists, product declarations, label approval files.Product stewardship, compliance, technical, procurement
Safe use guidanceWhether the organisation’s product or service information and labelling process asks for instructions needed to use the product or service safely.User instructions, safety notices, training material, packaging artwork, customer guidance documents, approval records.Product, quality, health and safety, compliance
Disposal guidanceWhether the organisation’s product or service information and labelling process asks for disposal instructions and any related environmental or social effects.End-of-life instructions, recycling or take-back guidance, disposal statements, product stewardship notes, label approvals.Product stewardship, sustainability, compliance, operations
Other required detailsWhether the organisation’s product or service information and labelling process requires any additional information beyond sourcing, content, safe use, and disposal.Policy or procedure text, label standards, product information templates, legal or regulatory checklists, approval workflows.Compliance, legal, product stewardship
Other details explainedA short explanation of any extra information the organisation’s product or service information and labelling process requires.Procedure notes, label guidance, product information standards, exception logs, approval comments.Compliance, legal, product stewardship
Coverage rateThe share of major product or service groups that are both covered by the organisation’s information and labelling procedures and checked against them.Product category inventory, compliance testing log, procedure coverage matrix, audit results, product master list.Compliance, product stewardship, quality
Show GRI 417-1 sub-elements (LRA working checklist)
  • Check whether your procedures call for any extra product or service information to be provided.
  • Check whether your procedures require details about what the product contains, especially any substances that could affect the environment or people.
  • Check whether your procedures require disposal guidance and any related environmental or social effects to be explained.
  • Check whether your procedures require guidance on using the product or service safely.
  • Check whether your procedures require information on where the product or service components come from.
  • Work out what share of the important product or service groups are covered by these procedures and reviewed for compliance.

LRA working checklist - paraphrased; see official source

How to prepare
  1. Set the reporting boundary first. Decide which product or service lines are in scope, then identify the significant categories that will be used for the coverage calculation.
  2. Translate the internal rules into plain categories. Separate the required information types you need to test: where components come from, what the item contains, how it should be used safely, how it should be disposed of, and any other information your procedures call for.
  3. Gather proof for each in-scope category. Use the underlying procedures, labels, specifications, product sheets, and other internal records that show whether the required information is expected and whether it is actually provided.
  4. Check compliance category by category. For each significant product or service group, confirm whether the required information is covered and assessed against the relevant procedures, then calculate the percentage covered.
  5. Write up any extra information separately. If your procedures require additional product or service information beyond the main categories, describe it clearly and keep the explanation aligned to the evidence you have.
  6. Record exceptions and changes, then verify against the source. Note any exclusions, scope changes, or assumptions used in the calculation, and do a final check that your wording and figures match the official source before submission.
Want to do this on a real report? Practise GRI social disclosures live with Dr. Kurinko — GRI Standards Certified Training. Explore →
Request the product and label evidence from Product / Packaging / Regulatory Labelling

Translate the disclosure into an internal business question — then adapt it to your organisation's own language.

Which product or service lines have our label and customer information checks covered, and what evidence shows the relevant information is included where our procedures expect it?

Use your organisation’s own names first for products, packs, labels, inserts, web pages, manuals, and customer notices, then map them to the reporting categories. Keep the ask in business terms your team already uses, and check the source material before sign-off.

Weak request

Can you send the GRI 417-1 evidence showing product and service information and labelling compliance for all significant categories?

Why it fails: It uses framework language, does not tell the owner what internal records to pull, and leaves unclear which systems, category names, and coverage method should be used. It also does not separate the yes/no checks from the coverage calculation or ask for the supporting files needed to verify the answer.
Better request

Please send the current label and customer-information review pack for [reporting period] for [business boundary]. I need the category list, the procedure used, the review results for each category, the supporting artwork/copy or screenshots, any extra information your team includes, and the working for the coverage percentage. Use your team’s own names for products, packs, inserts, web pages, and notices, then map them to the reporting categories. Please adapt this to your organisation and check the source material before sign-off.

Formal email template
Subject: Request for product and label evidence for [reporting period]

Hi [name/team],

I’m pulling together the sustainability reporting pack and need your help with the product and customer information evidence for [reporting period].

Please send, for [business boundary / product lines]:
- the list of product or service categories in scope;
- the current procedure or control used to review customer-facing information;
- evidence showing whether the following topics are included where expected: sourcing details, content/substance information, safe-use guidance, disposal guidance, and any other information your team treats as part of the check;
- a short note explaining any additional information you include and why;
- the percentage of significant categories covered by the review, with the working behind it.

Please use your own internal names for the items and attach the supporting files or links. A possible LRA training template is attached for reference only; adapt this to your organisation and check the source material before sign-off.

Thanks,
[preparer name]
Short Teams / Slack version
Hi [name/team] — could you share the product/label evidence for [reporting period]?

Please send the in-scope product/service list, the current review procedure, proof of what customer info is included (sourcing, content/substances, safe use, disposal, and any other team-specific items), plus the coverage % and working. Use your own internal names. Please adapt this to your organisation and check the source material before sign-off. Thanks.
Industry examples
Consumer goods / FMCG

Context. A packaging team manages carton copy, pouch labels, and website product pages for a household cleaner range.

Adapted request. Please share the label and product-page review pack for [reporting period] for the cleaner range. Include the range list, the current artwork approval process, evidence for sourcing details, ingredient/substance information, safe-use instructions, disposal guidance, any extra pack copy your team uses, and the coverage % with working. Use your own range names and file links.

Example response. Returned table shows 12 ranges in scope; 10 marked checked against the current procedure; 2 pending redesign. Supporting files include approved artwork PDFs, web screenshots, and the coverage calculation showing 10/12 = 83.3%.

Software / digital services

Context. A subscription service team issues customer onboarding emails, help-centre articles, and account notices rather than physical labels.

Adapted request. Please send the customer-information review pack for [reporting period] for the subscription service. Include the service categories in scope, the content review process, evidence for any sourcing-related statements, feature or component information, safe-use guidance, account closure or data disposal guidance, any other customer information your team includes, and the coverage % with working. Use your own names for emails, help articles, and notices.

Example response. Returned table lists 5 service categories; 4 have current review evidence and 1 is excluded with a note. Supporting files include email templates, help-centre screenshots, and the calculation showing 4/5 = 80.0%.

The full request pack — response form, data table, evidence metadata and sign-off — is in the Download Centre.

Draft your disclosure

LRA training templates — adapt them to your organisation, and check the official source before sign-off.

Method note

State how you defined the product or service categories in scope, what counted as a procedure-based information requirement, and how you determined whether each category had been assessed for compliance.

Context note

Explain that the figures show how far the organisation’s product and service communication rules extend across significant categories, and which kinds of consumer-facing information those rules require.

Fluctuation statement

If the coverage percentage changed, note whether this was due to more categories being brought into scope, a revised assessment approach, or changes in the underlying procedures that set the information requirements.

Content index entry

GRI 417-1 Requirements for product and service information and labeling — [location / page] / [notes]

Assurance readiness
For each claim, check the evidence
ClaimRiskEvidence to check
I checked whether our product or service information rules require us to include where key components come from.The assurer may ask whether the coverage figure is based on a complete and current reading of the internal labelling and information rules, rather than a selective interpretation.Documented policy or procedure setting out the information required for product or service labels and customer information; version control showing the rule in force for the reporting period; internal review notes linking the rule to the disclosed figure.
I confirmed whether our internal information rules ask us to disclose what the product or service contains, especially where a substance could have an environmental or social effect.The assurer may probe whether the reporter has correctly identified the relevant content-related requirement and whether any exclusions were made without support.Relevant product information standard, labelling guidance, or technical specification; material composition records; sign-off notes showing how substances with possible environmental or social effects were considered.
I verified whether our procedures call for safety-use information to be included in the disclosed material.The assurer may challenge whether the safety-related content was identified from the governing procedure and whether the disclosed coverage is complete for the period and population reported.Safety instructions, user guidance, or product information procedure; evidence of the products or services reviewed; internal checklist showing the safety-use element was tested before publication.
I checked whether our procedures require us to explain how the item should be disposed of, including any related environmental or social effects.The assurer may ask whether disposal-related information was captured consistently and whether the reporter has evidence for any judgement about associated impacts.Disposal guidance, end-of-life instructions, or product stewardship procedure; records showing which products or services were reviewed; working papers showing how disposal and impact information was assessed.
I identified any further information our procedures require us to provide and documented what that extra material was.The assurer may probe whether all non-standard information required by the internal rules was captured, or whether additional items were omitted from the disclosure.Procedure or checklist listing any extra information fields; internal mapping of required items to the published content; evidence pack showing the additional items included in the report.
I prepared a short explanation of the extra information required by our procedures and kept the basis for that explanation on file.The assurer may ask whether the explanation is supported by the underlying procedure and whether it accurately describes the additional information without overstatement.Draft narrative and final approved wording; source procedure or control document; review comments showing the explanation was checked against the underlying requirement.
Evidence pack to prepare
  • The governing policy or written commitment behind this disclosure
  • A methodology / definition note setting out how the disclosure was scoped and prepared
  • Source-system exports the figures or facts were drawn from
  • The internal approval / sign-off record for the disclosure before publication
  • Minutes or records evidencing the relevant engagement or consultation
Common reporting gaps
  • A percentage is stated without the underlying counts (numerator and denominator).
  • The denominator — what the figure is a share of — is not explained.
  • Partial scope is reported as if it were complete coverage.
  • One-off activities are counted as if they were ongoing programmes.
  • Boundary or period changes that move the figure are not flagged.
  • Exclusions from the reported scope are not listed or explained.
Examples
Illustrative examples

Synthetic, written by LRA — not from a company report, not text from any standard.

Consumer electronics · synthetic · written by LRA

Synthetic example only. We assess our product information and labelling controls across our main device lines and found that all significant categories were checked for compliance, giving full coverage of the range reviewed.
- Our procedures require us to state where key parts come from, to flag material contents that could affect the environment or people, and to give instructions for safe use and end-of-life handling.
- They also call for one additional item: battery recycling guidance for portable products, which we explain in our user leaflets and on-pack QR pages.

This example shows a company describing the topics its labelling process must cover, plus the share of significant categories reviewed. The percentage is synthetic and internally consistent: 12 of 12 categories assessed, so 100%.
Household cleaning products · synthetic · written by LRA

Synthetic example only. Our checks covered most of the significant ranges in our portfolio, and the review confirmed that the relevant labelling rules were applied to 8 of the 10 categories we treat as significant.
- The procedures ask for origin details for key ingredients, disclosure of contents that may create environmental or social harm, guidance on safe handling, and disposal instructions with any related impacts.
- In addition, we require allergen advice and first-aid contact details on selected packs, which we explain in our product sheets and online labels.

This example illustrates a different reporter with a different mix of required label content and a partial coverage result. The percentage is synthetic and internally consistent: 8 of 10 categories assessed, so 80%.
Draft output & visualisation ideas

How to turn the collected data into a draft disclosure. Suggested visuals and a GRI content-index line generated from this disclosure's datapoints.

Suggested visuals

  • Coverage of label and product-information checks — bar: The share of significant product or service groups that were reviewed against the organisation’s labelling and product-information procedures.
  • Which information types are required in product communication — stacked bar: A breakdown of whether procedures call for details on sourcing, composition, safe use, disposal, and any additional information, showing the mix of required topics.
  • Additional information required by procedure — table: The specific extra product or service information that the organisation’s procedures require, with a short explanation for each item.
  • Assessment status by product or service category — table: Each significant product or service category and whether it has been checked for compliance with the organisation’s information and labelling procedures.
  • Overall coverage of assessed categories — donut: The proportion of significant product or service categories that are within scope and have been assessed for compliance.
From a number to a disclosure

What separates a figure from a disclosure.

Basic

We covered 100% of our major product and service groups under our labelling checks.

Better

We covered 100% of our major product and service groups under our labelling checks, including sourcing, ingredient content, safe use and end-of-life guidance.

Best

We covered 100% of our major product and service groups under our labelling checks this year, with the full scope unchanged from last year because our product mix stayed stable and our review found no gaps in the information we provide on sourcing, content, safe use, disposal or other required details.

From company reports
Real published reports Compare side by side →Get it free

Real reports where this topic is disclosed. The confidence label shows how closely each match maps to GRI 417-1 — these are report practice, not exact disclosure examples.

CompanySector · CountryYearMatchPageReportAssurance
Companhia Paranaense de Energia - COPEL Electric Utilities / IPP / Energy Traders · Brazil 2024 Exact p. 20 →p. 327 →p. 236 → Integrated Report 2024 → ey
Evidence in Companhia Paranaense de Energia - COPEL’s report

What the report shows

Companhia Paranaense de Energia - COPEL’s Integrated Report 2024 covers several relevant aspects of the disclosure, including the proportion of spending on local suppliers as per GRI 204-1 on page 309 and management of social and environmental impacts referencing GRI 203 and 413 standards on page 208. The report also states that 100% of significant product and service categories meet labeling requirements on page 327. However, there is no quotable evidence found for narrative item (a-iii) or other unspecified narrative items, indicating some gaps in coverage.

Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict.

Datapoint coverage

DatapointStatusPage
Source detailsA reported value was found on this page. covered p. 309
Substance contentA reported value was found on this page. covered p. 308
Safe use guidanceNo quotable evidence was found in this report. not found
Disposal guidanceA reported value was found on this page. covered p. 208
Other required detailsNo quotable evidence was found in this report. not found
Other details explainedNo quotable evidence was found in this report. not found
Coverage rateA reported value was found on this page (%). covered p. 327

Source trail

  • p. 309sourcing GRI 204: Procurement Practices 2016 204-1 Proportion of spending on local suppliers 234, 238 b, c) The key operational
  • p. 304organization’s sustainability reporting1 6 N/A N/A N/A 2-3 Reporting period, frequency and contact point 6 N/A N/A N/A 2-4 Restatements
  • p. 244required criteria Yes: monitoring continues and, if performance is high and the supplier is in a strategic category, they
  • p. 234sourcing GRI 3-3 Material Topic: Sustainable sourcing, 204-1 Copel recognizes the importance of transmitting its values to suppliers
  • p. 313organization's operations 294 N/A N/A N/A GRI 305: Emissions 2016 305-1 Direct (Scope 1) GHG emissions1
  • p. 308Appendices 308 Message from the President About this Report About Copel Strategy and outlook Corporate governance Performance Social and environmental Appendices
  • p. 270environmental 270 Message from the President About this Report About Copel Strategy and outlook Corporate governance Performance Social and environmental
  • p. 195ion reviews, analyzing results and incorporating suggestions for improvement into policies and operational practices. The Company adjusts or sets new goals as needed to ensure the continuous improvement of its processes. 2024 Integrated Report > Social and environmental 195 Message from the President About this…
  • p. 77governance 77 Message from the President About this Report About Copel Strategy and outlook Corporate governance Performance Social and environmental Appendices
  • p. 208Management of social and environmental impacts GRI 203-1, 203-2, 413-1, 413-2, 3-3 Material topic: Social commitment
  • p. 105impacts of financial, operational, image, social and environmental risks ( see classification of risks on page 108). Risk treatment It includes planning and performing actions to change the level of risk. This can be changed through response measures that mitigate, transfer or avoid risk. 2024 Integrated…
  • p. 183ical diversity of the Company’s areas of operation and, if possible, monitor and measure impacts and dependencies. Target 1 integrate the topic of biodiversity into the Company’s business strategy. 2024 Integrated Report > Social and environmental 183 Message from the President About this Report About…
  • p. 242Environmental and social impacts on the supply chain GRI 3-3 Material Topic: Sustainable sourcing The Company is attentive to the environmental
  • p. 327Labeling 2016 417-1 Requirements for product and service information and labeling a, b) 100% of significant categories
  • p. 313environmental protection areas and areas of high biodiversity value located outside of environmental protection areas 184, 288 N/A N/A N/A 304-2 Significant
  • p. 355procedures to obtain evidence that allows us to issue a limited assurance conclusion on the information, taken as a whole
  • p. 28organization’s goals. Transparency Accountability Company's for the organization’s decisions and achievements, communicating
  • p. 356regard to the compliance with social, economic, environmental or engineering laws and regulations. The contents included in the scope of this
Thai Beverage Public Company Limited Food and Beverage Processing · Thailand 2024 Exact p. 187 →p. 186 →p. 23 → Sustainability Report 2024 → LRQA
Evidence in Thai Beverage Public Company Limited’s report

What the report shows

Thai Beverage Public Company Limited’s Sustainability Report 2024 provides coverage of several narrative items related to its sustainability reporting, including reporting period, frequency, and contact points (p.182), as well as environmental assessment criteria for new suppliers (p.189). The report also includes some social data and references to management of material topics and anti-corruption measures (pp.180, 189-190). However, there is no clear evidence found for certain narrative items such as item (a-iii) or percentage values related to the disclosure, indicating gaps in the completeness of the reported information.

Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict.

Datapoint coverage

DatapointStatusPage
Source detailsA reported value was found on this page. covered p. 182
Substance contentA reported value was found on this page (%). covered p. 180
Safe use guidanceNo quotable evidence was found in this report. not found
Disposal guidanceA reported value was found on this page. covered p. 189
Other required detailsNo quotable evidence was found in this report. not found
Other details explainedNo quotable evidence was found in this report. not found
Coverage rateNo quotable evidence was found in this report. not found

Source trail

  • p. 182organization’s sustainability reporting 10-12 2-3 Reporting period, frequency and contact point 10 2-4 Restatements
  • p. 190procedures 142 205-3 Confirmed incidents of corruption and actions taken 142, https:// sustainability. thaibev.com GRI 206: Anti-competitive
  • p. 189actions taken 154 ✓ Product quality and safety GRI 3: Material Topics 2021 3-3 Management of material topics 90-92
  • p. 180. $)/ ).$/4Ѷ тпхҊт./ " ) -/ Ѷ тпхҊу./ $1 -/ !-*($.+*. ') тпхҊф./ $- / /*$.+*. '$)'0  !**'*..)!**2./ ѵ Ҋ Social:  уптҊч*-& -.*1 - 4)*0+/$*)'# '/#). ! /4()" ( )/.4./ (Ѷ уптҊш*-&Ҋ- '/ $)%0-$ .Ѷ  уптҊрп*-&Ҋ- '/ $''#…
  • p. 10environmental and social data covers the Group’s activities in Singapore, Malaysia and Thailand. Environmental performance data covers 13 manufacturing
  • p. 182Content Index 182 Disclosure Page Omission / Explanation External Assurance General Disclosures GRI 2: General Disclosures - 2021 2-1 Organizational
  • p. 180Environmental:  тпсҊр) -"4*).0(+/$*)2$/#$)/# *-")$5/$*)Ѷ тпсҊт) -"4$)/ ).$/4Ѷ тптҊт/ -2$/#-2'Ѷ  тптҊу/ -$. #-" Ѷ тптҊф/ -*).0(+/$*)Ѷ тпфҊр
  • p. 3Management 152 Data Security and Privacy 160 Appendix Performance Summary 166 Independent Assurance Statement 180 GRI Content Index 182
  • p. 189Environmental Assessment 2016 308-1 New suppliers that were screened using environmental criteria 159 308-2 Negative environmental impacts in the supply
  • p. 91Product Groups, particularly on safety and nutritional concerns relating to the company’s products. The Advisory Panel responsible for: • Supporting
  • p. 23environmental, social, and governance (“ESG”) performance. As a result, we consistently review the operations of our value chain to ensure
  • p. 26Groups • Establishing relationships with various organizations • Annual Sustainability Survey • Consumer health and Saf ety • Legal business operations • Social responsibility • Climate Change and Energy Management • Water Stewardship • Packaging Management • Waste Management • Food Loss and Waste • Biodiversity •…
Fubon Financial Holding Co., Ltd. Banks / Diverse Financials / Insurance · Taiwan 2024 Exact p. 18 →p. 72 →p. 104 → 2024 ESG Report → EY
Evidence in Fubon Financial Holding Co., Ltd.’s report

What the report shows

Fubon Financial Holding Co., Ltd.’s 2024 ESG Report includes coverage of requirements for product and service information and labeling, as noted on page 104, and discusses protecting shareholder rights and environmental impacts on page 16. The report also references environmental responsibility initiatives and the incorporation of environmental, social, and governance factors in investment management on pages 106 and 107. However, there is no evidence found regarding specific narrative item (a-iii) or percentage values related to the disclosure.

Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict.

Datapoint coverage

DatapointStatusPage
Source detailsA reported value was found on this page. covered p. 104
Substance contentA reported value was found on this page. covered p. 16
Safe use guidanceNo quotable evidence was found in this report. not found
Disposal guidanceA reported value was found on this page. covered p. 16
Other required detailsNo quotable evidence was found in this report. not found
Other details explainedNo quotable evidence was found in this report. not found
Coverage rateNo quotable evidence was found in this report. not found

Source trail

  • p. 104Labeling 417-1 Requirements for product and service information and labeling 4.2.1 Treating Customers Fairly 65 417-2 Incidents
  • p. 66product and service descriptions and marks/labels or related losses from litigation. Fubon Financial 2024 Sustainability Report Chairman’s
  • p. 16Environmental Human Corresponding Top 10 Risks from 2025 WEF Global Risks Report Protecting Shareholder Rights Positive Protecting shareholder rights The company
  • p. 106environmental challenges 7. Undertake initiatives to promote greater environmental responsibility 3 Decarbonization: Helping Customers Go Sustainable 8. ake initiatives to promote
  • p. 107Environmental, Social, and Governance Factors in Investment Management FN-IN-410a.2 Description of approach to incorporation of environmental, social
  • p. 28environmental interests. Fubon Financial 2024 Sustainability Report Chairman’s Message About This Report 1 Fubon’s Sustainability Commitment 2 Sustainability
  • p. 16environmental impacts or the exacerbation of climate change. • • Fubon Financial 2024 Sustainability Report Chairman’s Message About This Report 1 Fubon
  • p. 112organization’s processes for identifying and assessing cli­ mate-related risks. b) Describe the organization’s processes
  • p. 70product, channel and service data is analyzed every month and quarter to help identify opportunities for im­ provement
  • p. 28Procedures for Ethical Management and the Guideline for Conduct The Procedures apply to Fubon Financial Holdings and its subsidiaries
  • p. 113environmental, and social KPIs within the scope of this report. Conclusion Based on the work we have performed and the evidence
  • p. 50Environmental Corporate Governance Social • Carbon emissions, per unit • Waste recycling rate • % of renewable energy in total power used • Greenhouse gas reduction
Check your understanding
A business sells three product families: two are fully covered by its labelling procedure, while the third is a new line with no written checks yet. The reporting team is deciding whether to count that third line in the coverage figure.Should the percentage include only the product families that are both covered by the procedure and checked against it, or can the new line be counted before those checks exist?
Model answer. Count only the significant product or service groups that are actually within the labelling process and have been reviewed against it. A line with no documented review should not be included in the coverage figure until it has been assessed.
Why this matters. The coverage figure should reflect both inclusion in the process and a real check against that process.
A consumer goods team has labels that mention origin, ingredients, safe handling, and end-of-life disposal. The sustainability lead is unsure whether the reporting note should stop at those topics or also mention a separate allergen warning that is used on some packs.When listing the kinds of information covered by the labelling process, should the team include only the four core topics or also any other information the organisation’s own procedure calls for?
Model answer. Include the core topics and any additional information that the organisation’s procedure says must appear on product or service information. If allergen warnings are part of that procedure, they belong in the explanation of what else is covered.
Why this matters. The disclosure is not limited to the core topics if the organisation’s own process adds more items.
A service provider has a procedure that covers how customers are told to use the service safely, but the team has not yet checked whether every service category follows that procedure. They are preparing the year-end disclosure and want to know whether the safe-use topic alone is enough.Can the team report the safe-use topic as covered without also confirming which significant service categories were reviewed for alignment with the procedure?
Model answer. No. The topic can be described as part of the process, but the percentage figure still needs a review of the significant categories that fall under it. The narrative and the coverage assessment are related, but they are not the same step.
Why this matters. A topic being in the procedure does not remove the need to assess the relevant categories against it.
A manufacturer has labels that explain sourcing, ingredients, safe use, and disposal. One product group has a short note on disposal, but the team is unsure whether that note is enough because the procedure also asks for environmental and social effects linked to disposal.If the disposal guidance is present but does not mention the wider impacts the procedure expects, should the team treat that product group as fully covered?
Model answer. Not unless the disposal information matches what the procedure asks for. If the procedure expects disposal guidance to include related environmental or social effects, the product group is only fully covered when that element is also present and checked.
Why this matters. Coverage is judged against the full content of the organisation’s own procedure, not just a partial label note.
Analyse this disclosure across real reports

See how companies actually report GRI 417-1 — drawn from their own published reports, with the exact pages, and an LRA AI-assistant that works through it with you. Available to LRA Community members and to students throughout their platform access.

Related framework references

How this disclosure maps across the major reporting frameworks.

GRIPrimary
GRI 417-1
within GRI 417: Marketing and Labeling 2016
Open official source →
ESRSRelated
ESRS S4
Consumers and End-users — closest topical match (post-Omnibus ESRS catalogue).
IFRSNo equivalent
No direct IFRS S1/S2 topical equivalent.
Related & explore
Questions this page answers
For GRI 417-1, what data do I need to gather before I start drafting the disclosure?

The page says to prepare source details, substance content, safe use guidance, disposal guidance, other required details, other details explained, and coverage rate. Use those datapoints as your starting checklist before you draft anything. ↑ section

How do I use the step-by-step 'how to prepare' section for GRI 417-1 in practice?

Use it as a working sequence to move from collecting the datapoints to shaping the disclosure. It is designed to help you prepare the disclosure rather than just describe it. ↑ section

Who should own the GRI 417-1 data collection and sign-off in my organisation?

The page does not assign roles, so you need to set ownership internally based on who holds the source, product, labelling, safety, or disposal information. A practical approach is to agree one accountable owner and then involve the relevant data owners for each datapoint. ↑ section

What evidence should I keep in the pack for GRI 417-1 assurance readiness?

The page says there is an evidence pack with five items to support assurance readiness. Use that pack alongside the six assurance claims to verify claim, risk, and evidence. ↑ section

What are the six assurance claims I need to check for GRI 417-1?

The page says there are six assurance claims to verify, each linked to claim, risk, and evidence. Use those claims to test whether the disclosure is supported before you finalise it. ↑ section

What are the common reporting gaps or mistakes for GRI 417-1 that I should avoid?

The page includes a list of common reporting gaps and mistakes, so it is worth checking your draft against that list before sign-off. In practice, use it as a final quality check after you have populated the datapoints and evidence pack. ↑ section

How do I turn the GRI 417-1 data into a draft disclosure?

The page includes draft-output support with visualisation ideas, narrative starters, and a GRI content-index line. That means you can move from the collected datapoints into a first draft without starting from a blank page. ↑ section

What should I use from the GRI 417-1 workbook download to prepare the disclosure?

The Download Centre includes a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf format. Use the workbook to organise the datapoints, evidence, and assurance checks, and the PDF as a quick reference. ↑ section

Can I use the 'From company reports' table to find examples of how other companies disclose GRI 417-1?

Yes. The page says the table links to real published reports at the pages where the topic is disclosed, so it can help you see how the disclosure is presented in practice. ↑ section

How does the ESRS S4 correspondence help me with GRI 417-1, and can I reuse the data?

The page notes ESRS S4 (Consumers and End-users) as the closest correspondence. You can treat that as a cross-check for reuse of data, but the page does not say the requirements are identical. ↑ section

More questions this page can help with
  • What does the plain-language explainer on GRI 417-1 cover?
  • Which datapoints are listed for GRI 417-1 source details and substance content?
  • Which datapoints are listed for GRI 417-1 safe use guidance and disposal guidance?
  • What does coverage rate mean in the GRI 417-1 page content?
  • How do I build an evidence pack for GRI 417-1 assurance?
  • What should I check in the GRI 417-1 claim/risk/evidence table?
  • What are the visualisation ideas for a GRI 417-1 draft output?
  • What narrative starters are provided for GRI 417-1?
  • Where can I download the GRI 417-1 Prep & Assurance workbook?
  • Is there a printable GRI 417-1 Library Card PDF available?
  • What kind of real company report links are included on the GRI 417-1 page?
  • How can I use the GRI 417-1 content-index line in my draft?
Dr Ross Kurinko
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Sources, status and disclaimer

This LRA assistance tool is designed for educational and internal data-collection purposes. It is not an official interpretation of the GRI Standards, IFRS Sustainability Disclosure Standards or EU CSRD/ESRS requirements. When applying these frameworks in professional practice, users should consult and double-check the official standards, guidance and applicable regulatory sources.