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
＋ 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.
How to prepare it
1Set 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.
2Translate 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.
3Gather 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.
4Check 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.
5Write 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.
6Record 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.
Request the data
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.
Industry examples
Draft your disclosure
Notes that turn data into a 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]
Download Centre
Preparation tools & forms
Professional preparation tools for GRI 417-1 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI-assistant.
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
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.
Common gaps
Mistakes to avoid when collecting the data
Wrong owner
Chasing the sustainability team alone misses the people who actually control product labels, packaging copy, safety notes, and disposal instructions.
Framework language only
Asking for answers in reporting jargon instead of the business's own product terms leaves operations teams unsure which labels, notices, or instructions to pull.
Scope left vague
Collecting data without fixing which product or service lines are in scope leads to inconsistent inclusion and gaps in the final population.
Wrong time basis
Using a different reporting period from the one used by the source records creates mismatches between what was counted and what the evidence shows.
Mixed counting method
Combining item counts, category counts, and percentage coverage in one extract makes the figures impossible to reconcile back to the source files.
Source labels lost
Copying information into a summary sheet without keeping the original label text or version means the team cannot prove what customers actually saw.
Separate groups merged
Putting products with different label rules into one bucket hides which lines were checked for sourcing, content, safe use, disposal, or other notices.
Evidence details missing
Saving the answer without the underlying file name, date, owner, and version leaves no audit trail for later review.
No sign-off trail
Recording the data before the responsible business lead has reviewed it creates a gap between the source records and the final submission pack.
Where judgement is often needed
What counts as a covered product line after a buy-in or sale
Set the reporting boundary using the same group of products and services you used for the rest of the period, and if a purchase or disposal changes that group, explain the cut-off date and whether the percentage covers only the time the line was in scope.
When local labelling rules differ from country to country
Use the rules that apply in each market for the same product family, then explain any country-by-country differences in what information is shown, so readers can see why coverage is not uniform.
Whether a borderline item is a product, a service, or both
Decide the classification on the basis of how the item is sold and used in practice, and disclose the rule you applied where mixed offers or bundled packages sit close to the edge of your scope.
How to treat products sold through third parties or marketplaces
Include items only where your procedures actually control the information or label content, and explain any exclusions where the product reaches customers through channels you do not manage directly.
What to do with safety, content, or disposal information that is estimated rather than measured
If you rely on modelled, sampled, or otherwise estimated data, say so and describe the method, the main assumptions, and any material limits on precision.
How to handle rounding in the coverage percentage
Round the percentage consistently across the report, keep the underlying calculation available, and make sure the rounded figure does not overstate the share of significant categories covered and checked.
Whether personal or commercially sensitive details can be aggregated
Group the information at a level that protects privacy and confidential business data, but still lets a reader understand what kinds of sourcing, content, use, disposal, or other label information are included.
How to define the set of significant product or service categories
Use a clear internal rule for deciding which categories are material enough to count in the denominator, and explain that rule if it changes from one year to the next or differs across business units.
When a product has multiple label versions in the same year
Choose a consistent basis for counting coverage where label content changes during the period, and explain whether you used the first version, the latest version, or a weighted approach across the year.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Consumer electronics
*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%.
Illustrative (synthetic) example — Household cleaning products
*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%.
Company reports
How companies report GRI 417-1
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Companhia Paranaense de Energia - COPEL
Electric Utilities / IPP / Energy Traders · Brazil · 2024
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.
Thai Beverage Public Company Limited
Food and Beverage Processing · Thailand · 2024
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.
Fubon Financial Holding Co., Ltd.
Banks / Diverse Financials / Insurance · Taiwan · 2024
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.
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Check your understanding
Scenarios to work through
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.
QShould 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?
Reveal model answer →Hide 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.
QWhen 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?
Reveal model answer →Hide 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.
QCan the team report the safe-use topic as covered without also confirming which significant service categories were reviewed for alignment with the procedure?
Reveal model answer →Hide 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.
QIf 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?
Reveal model answer →Hide 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.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
FAQ
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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?
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