Polyglycerol polyricinoleate (PGPR), E 476, is an emulsifier made from glycerin and fatty acids (usually from castor oil, but also from soybean oil). In chocolate, compound chocolate and similar coatings, PGPR is mainly used with another substance such as lecithin to reduce viscosity. It is used at a low level (less than 0.5%), and by reducing the friction between solid particles (such as cocoa, sugar, milk) in molten chocolate, reducing the yield stress, making it easier to flow, close to Newtonian fluid behavior. It can also be used as an emulsifier in spreads and salad dressings,  or to improve the texture of baked goods. It consists of a short chain of glycerol molecules connected by ether bonds and a side chain of ricinoleic acid connected by ester bonds.
The FDA has determined that PGPR is recognized as safe for consumption, and the United Nations Food and Agriculture Organization/World Health Organization Joint Expert Committee on Food Additives (JECFA) also considers it safe. Both organizations set the acceptable daily intake at 7.5 mg per kilogram of body weight. In Europe, the content of PGPR in chocolate must not exceed 0.5%.
In a 1998 review of safety assessments in the late 1950s and early 1960s funded by Unilever, "it was found that PGPR was digested by 98% by rats and used as a better energy source than starch, almost equivalent to peanut oil.  In addition, no evidence of interference with normal fat metabolism was found, nor did it interfere with tissue growth, reproduction, and maintenance. In general, it does not "constitute a hazard to human health." 
A study published by the European Food Safety Agency in 2017 reassessed the safety of this additive and recommended that the acceptable daily intake should be revised to 25 mg per kilogram of body weight. [
PGPR is a light yellow viscous liquid with strong lipophilicity: it is soluble in fats and oils, but insoluble in water and ethanol.
E476 is a food additive used to make food/sauce smoother and easier to mix. Its scientific name is Polyglycerol polyricinoleate. In its vegetarian state, it is almost always vegetarian.
In general, it is safe to assume that E476 is vegan, as it is basically always made from soybean oil or castor oil, but technically, it can be derived from animal sources/fats. In practice, if E476 (polyglycerol polyricinoleate) is not made from one of the above two plant ingredients, it can be made from tallow (fat), but it is usually made from palm oil .
In other words, if you are a vegetarian, I don’t think this is an ingredient worth paying attention to, because although it can technically be made in a non-vegetarian way, I honestly can’t find a production facility to produce E476. Animal products in its production.
Potential Risk Index®: