GRI 308: Supplier Environmental Assessment 2016
EFFECTIVE DATE: 1 JULY 2018
Introduction
GRI 308: Supplier Environmental Assessment 2016 contains disclosures for organizations to report information about their environmental impacts in their supply chain, and how they manage these impacts. The disclosures enable an organization to provide information on its approach to preventing and mitigating negative environmental impacts in its supply chain. The Standard is structured as follows:
The rest of the Introduction section provides a background on the topic, an overview of the system of GRI Standards and further information on using this Standard.
Background on the topic
This Standard addresses the topic of supplier environmental assessment.
An organization may be involved with negative environmental impacts either through its own activities or as a result of its business relationships with other parties. Due diligence is expected of an organization in order to prevent, mitigate, and address actual and potential negative environmental impacts in the supply chain. These include negative impacts the organization either causes or contributes to, or that are directly linked to its operations, products, or services by its relationship with a supplier.
These concepts are covered in key instruments of the United Nations: see Bibliography.
Suppliers can be assessed for a range of environmental criteria such as impacts related to energy, water, or emissions. Some of these criteria are covered in other GRI Topic Standards (e.g., GRI 302: Energy 2016, GRI 303: Water and Effluents 2018, GRI 305: Emissions 2016).
1. Topic management disclosures
An organization reporting in accordance with the GRI Standards is required to report how it manages each of its material topics.
An organization that has determined supplier environmental assessment to be a material topic is required to report how it manages the topic using Disclosure 3-3 in GRI 3: Material Topics 2021 (see clause 1.1 in this section).
This section is therefore designed to supplement – and not replace – Disclosure 3-3 in GRI 3.
REQUIREMENTS
- 1.1 The reporting organization shall report how it manages supplier environmental assessment using Disclosure 3-3 in GRI 3: Material Topics 2021.
2. Topic disclosures
Disclosure 308-1 New suppliers that were screened using environmental criteria
REQUIREMENTS
The reporting organization shall report the following information:
- a. Percentage of new suppliers that were screened using environmental criteria.
GUIDANCE
Environmental criteria can include the topics covered in other GRI Topic Standards (e.g., GRI 302: Energy 2016, GRI 303: Water and Effluents 2018, GRI 305: Emissions 2016).
Disclosure 308-2 Negative environmental impacts in the supply chain and actions taken
REQUIREMENTS
The reporting organization shall report the following information:
- a. Number of suppliers assessed for environmental impacts.
- b. Number of suppliers identified as having significant actual and potential negative environmental impacts.
- c. Significant actual and potential negative environmental impacts identified in the supply chain.
- d. Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which improvements were agreed upon as a result of assessment.
- e. Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which relationships were terminated as a result of assessment, and why.
RECOMMENDATIONS
- 2.1 When compiling the information specified in Disclosure 308-2, the reporting organization should, where it provides appropriate context on significant impacts, provide a breakdown of the information by:
- 2.1.1 the location of the supplier;
- 2.1.2 the significant actual and potential negative environmental impact.
GUIDANCE
Negative impacts include those that are either caused or contributed to by an organization, or that are directly linked to its operations, products, or services by its relationship with a supplier.
Assessments for environmental impacts can include the topics covered in other GRI Topic Standards (e.g., GRI 302: Energy 2016, GRI 303: Water and Effluents 2018, GRI 305: Emissions 2016).
Assessments can be made against agreed performance expectations that are set and communicated to the suppliers prior to the assessment.
Assessments can be informed by audits, contractual reviews, two-way engagement, and complaint and grievance mechanisms.
Improvements can include changing an organization’s procurement practices, the adjustment of performance expectations, capacity building, training, and changes to processes.
Bibliography
This section lists authoritative intergovernmental instruments used in developing this Standard.
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- United Nations (UN), ‘Guiding Principles on Business and Human Rights, Implementing the United Nations “Protect, Respect and Remedy” Framework’, 2011.
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- United Nations (UN), Protect, Respect and Remedy: a Framework for Business and Human Rights, 2008.
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- United Nations (UN), Report of the Special Representative of the Secretary-General on the Issue of Human Rights and Transnational Corporations and Other Business Enterprises, John Ruggie, 2011.