Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations

  • Report significant fines and non-monetary sanctions in terms of:

    • Total monetary value of significant fines
    • Total number of non-monetary sanctions
    • Cases brought through dispute resolution mechanisms
  • ​Where organizations have not identified any non-compliance with laws or regulations, a brief statement of this fact is sufficient.

​The level of non-compliance within the organization helps indicate the ability of management to ensure that operations conform to certain performance parameters. From an economic perspective, ensuring compliance helps to reduce financial risks that occur either directly through fines or indirectly through impacts on reputation. In some circumstances, non-compliance can lead to clean-up obligations or other costly environmental liabilities. The strength of the organization’s compliance record can also affect its ability to expand operations or gain permits.

​Identify administrative or judicial sanctions for failure to comply with environmental laws and regulations, including, as a minimum:

  • International declarations, conventions, and treaties, as well as national, sub-national, regional, and local regulations. Include non-compliances related to spills as disclosed under G4-EN24 that meet the criteria for G4-EN29
  • Voluntary environmental agreements with regulating authorities that are considered binding and developed as a substitute for implementing new regulations. In certain jurisdictions, such agreements are referred to as ‘covenants’
  • Cases brought against the organization through the use of international dispute mechanisms or national dispute mechanisms supervised by government authorities

​Data sources include audit results, regulatory tracking systems operated by the legal department, or environmental management systems. Information regarding the aggregate value of monetary fines can be found in accounting departments.