Negative environmental impacts in the supply chain and actions taken

جوهر الإفصاح

Disclosure 308-2 requires an organisation to report the number of suppliers assessed for environmental impacts; the number of suppliers identified as having significant actual and potential negative environmental impacts; the significant actual and potential negative environmental impacts identified in the supply chain; the percentage of the identified suppliers with which improvements were agreed upon as a result of assessment; and the percentage with which relationships were terminated as a result of assessment, together with the reasons for termination.

Negative environmental impacts can include impacts caused or contributed to by the organisation, as well as impacts directly linked to its operations, products or services through its relationship with a supplier.

The organisation should define and document the population of suppliers selected for assessment and the process used to identify and prioritise them. Disclosure 308-2 does not require all suppliers in the supply chain to be assessed, but the reported number of suppliers assessed must correspond to the actual assessment records. The organisation should not imply that the findings cover the entire supply chain where only a selected supplier population was assessed.

تدعم هذه المواد التعليمية من LRA إعداد الإفصاح. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ Global Reporting Initiative.