The International Olympic Committee [IOC] has announced that 28 Russian competitors from the 2014 Sochi Winter Olympics face disciplinary proceedings after their urine samples were allegedly manipulated in the latest blow to the country’s reputation in sport.

The IOC announced on Friday that it is reanalysing samples that were mentioned in the McLaren report, a document released by Canadian law professor Richard McLaren after his investigation into Russian state-sponsored doping from 2011 to 2015.

The IOC stressed that the samples are not regarded to be positive tests, but have evidence of manipulation that could lead to sanctions. The McLaren report claims that a number of samples were removed or tampered with and replaced with ‘clean’ urine samples.

Following its publication earlier this month, IOC president Thomas Bach confirmed that all Russian athletes who competed as the London 2012 Olympics and Sochi 2014 Winter Olympics will have their samples reanalysed.

"This is the immediate follow-up to Professor McLaren's Report," said IOC president Thomas Bach. "The IOC will go beyond the findings of the report by re-analysing all the samples of all the Russian athletes who participated in the Olympic Winter Games Sochi 2014, as well as all those who participated in the Olympic Games London 2012."