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MetricBusiness conduct and compliance

Significant instances of non-compliance with laws and regulations

Measurement answer

What this metric measures

Distinct significant instances in which the organization failed to comply with an applicable law or regulation, with fine and non-monetary sanction attributes kept separate.

Specification

Metric specification

Result format
Structured table
Unit
Distinct significant legal non-compliance instances
Reporting basis
Reporting period
Aggregation
Add only non-overlapping records after applying the stated identity and deduplication controls
Pillar
Governance
Topic
Business conduct and compliance
Controlled domain
Governance and business conduct
Entity type
Metric

Reporting boundary

Count disjoint significant non-compliance matters determined during the period. Exclude allegations, complaints and open investigations without a determination.

Cross-library identity

Library mappings and variants

These links compare quantity, population, boundary, period, unit, denominator, aggregation, dimensions, and method edition. Partial relationships are navigation aids only and never authorize observation reuse.

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

    GRI 2-27
    Publisher
    Global Reporting Initiative
    Edition
    Files published 19 June 2025; entry point dated 23 June 2025
    Requirement
    Not Specified
    Relationship
    Component Of
    Mapping outcome
    Cross Library Link
    Source locator
    GRI 2-27, paragraph d; taxonomy entry point dated 23 June 2025
    Open official framework source
  • Adopting Disclosure

    GRI Standards

    GRI 2-27
    Publisher
    Global Reporting Initiative
    Edition
    Files published 19 June 2025; entry point dated 23 June 2025
    Requirement
    Not Specified
    Relationship
    Component Of
    Mapping outcome
    Cross Library Link
    Source locator
    GRI 2-27, paragraph c; taxonomy entry point dated 23 June 2025
    Open official framework source
  • 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(a), (c) and (d) and guidance, PDF page 44
    Open official framework source
  • Adopting Disclosure

    GRI Standards

    GRI 2-27
    Publisher
    Global Reporting Initiative
    Edition
    Files published 19 June 2025; entry point dated 23 June 2025
    Requirement
    Not Specified
    Relationship
    Method Variant
    Mapping outcome
    Cross Library Link
    Source locator
    GRI 2-27, paragraph a; taxonomy entry point dated 23 June 2025
    Open official framework source

Value structure

Dimensions and units

Unit
Distinct significant legal non-compliance instances
Reporting basis
Reporting period

Unit meaning: A non-negative count of distinct matters with a non-compliance determination and disclosed significance basis; sanction categories are attributes that can overlap.

Table fields and units

  • Instance identity
  • Matter family
  • Law or regulation
  • Jurisdiction
  • Significance basis
  • Determination date
  • Fine flag
  • Non-monetary sanction flag

Published dimensions

  • instance identity
  • significance basis
  • law or regulation
  • jurisdiction
  • determination date
  • fine-incurred flag
  • non-monetary sanction flag
  • matter-family key
  • reporting period

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(a), (c) and (d) and guidance, PDF page 44

    Supports: Supports the significant legal non-compliance instance count and overlapping sanction attributes.

    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.

  • State the non-compliance determination and significance basis.
  • Use an instance and matter-family identity to prevent sanction double counting.
  • Name the applicable law, jurisdiction and reporting-period rule.

Record-specific limitations

  • An allegation, complaint or open investigation is not a non-compliance instance.
  • Instance count is not legal-action, proceeding, fine or conviction count; significance is reporter-defined.

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.