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MetricBusiness conduct and compliance

Fines paid for significant legal non-compliance

Measurement answer

What this metric measures

Number and monetary value of fines paid during the reporting period for significant non-compliance, retaining whether the underlying matter occurred in the current or a previous period.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — field-level units: Fines paid — count and stated currency amount
Reporting basis
Reporting period
Aggregation
Non-additive; retain the complete declared profile and do not force a scalar total
Pillar
Governance
Topic
Business conduct and compliance
Controlled domain
Governance and business conduct
Entity type
Metric

Reporting boundary

Include fines actually paid during one period. Keep current- and prior-period underlying matters distinct and aggregate only disjoint fines in one currency and scale.

Verified source occurrences

Framework coverage

This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.

  • Adopting Disclosure

    GRI Standards

    Source evidence
    Publisher
    Global Reporting Initiative
    Edition
    2021
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    Disclosure 2-27(b) and guidance, PDF page 44
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — field-level units: Fines paid — count and stated currency amount
Reporting basis
Reporting period

Unit meaning: Each table field uses its stated unit. Fine count and amount paid are separate outputs. Monetary rows require ISO currency, scale, payment date and sign; paid is not incurred, imposed or provisioned.

Table fields and units

  • Fine identity
  • Matter family
  • Jurisdiction
  • Payment date
  • Occurrence period
  • Amount paid
  • Currency and scale
  • Appeal state

Published dimensions

  • fine identity
  • matter-family identity
  • jurisdiction
  • law or regulation
  • payment date
  • underlying occurrence period
  • currency and scale
  • appeal state
  • entity boundary

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Populate the structured fields from qualifying source observations and retain each field-level unit, boundary, status, and method; do not collapse the disclosure into one calculated value.

Verified sources

Evidence and status sources

Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.

Measurement evidence

  • Measurement evidenceChecked 15 August 2026

    GRI 2: General Disclosures 2021

    Publisher
    Global Reporting Initiative
    Edition
    2021
    Locator
    Disclosure 2-27(b) and guidance, PDF page 44

    Supports: Supports the count and monetary value of fines paid for significant legal non-compliance and the occurrence-period distinction.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: GRI 2: General Disclosures 2021, current effective edition at the research cutoff.

  • Define fine identity and confirm payment during the period.
  • State whether the underlying non-compliance occurred in the current or an earlier period.
  • State ISO currency, scale, sign, jurisdiction and overlap controls.

Record-specific limitations

  • Paid is not incurred, imposed, recognized, appealed, reserved or provisioned.
  • Fine count is not significant-instance count, and one matter can involve several fines.

Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.

Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.