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مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

GRI 414: Supplier Social Assessment·Disclosure GRI 414-1

New suppliers that were screened using social criteria

إرشادات عملية لإعداد هذا الإفصاح. استخدم هذه البطاقة لتحديد المعلومات المطلوب إعدادها والتحقق من الادعاءات وتنظيم الأدلة الداعمة. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ Global Reporting Initiative.

الوضع القانوني

GRI 414: Supplier Social Assessment 2016 remains the applicable published GRI Topic Standard and is effective for reports or other materials published on or after 1 July 2018.

افتح المصدر الرسمي لـ Global Reporting Initiative ↗ مشاركة

بطاقة النشر

آخر مراجعة في 2026-08-03
RK راجعه Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London مواد تعليمية من LRA · لم تصدرها أو تعتمدها Global Reporting Initiative

المعيار

GRI 414: Supplier Social Assessment

Disclosure GRI 414-1 · 2016

ساري اعتبارًا من

2018-07-01

المصدر الرسمي: فتح ↗

آخر مراجعة

2026-08-03

مواد تعليمية من LRA · لم تصدرها أو تعتمدها Global Reporting Initiative

لإعداد هذا الإفصاح
9LRA preparation fields 20ادعاءات للتحقق 12مجالات الأدلة

جوهر الإفصاح

This disclosure requires the organization to report the percentage of new suppliers that were screened using social criteria.

Supplier screening is a formal or documented process that applies social performance criteria as one of the factors in determining whether to proceed in a supplier relationship.

The calculation should use:

all new suppliers under the organization’s documented and consistently applied definition as the denominator; and

the new suppliers that completed qualifying social screening as the numerator.

Environmental screening, supplier registration, acceptance of a contractual clause or post-onboarding monitoring does not by itself satisfy the disclosure.

GRI does not define new supplier, so the organization should disclose or retain a clear methodology for identifying the start of a new supplier relationship.

The required public datapoint is the percentage. Numerator, denominator, criteria and methodology are useful contextual and assurance information.

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

قبل أن تبدأ

قبل أن تبدأ

قائمة تحقق موجزة قبل إعداد هذا الإفصاح — ضع علامة أمام كل بند بمجرد الانتهاء منه.

الإعداد

المعلومات الأساسية المطلوب إعدادها

حقل الإعداد ما يجب تسجيله إشارة إلى الدليل الجهة المسؤولة
Supplier definition Entities meeting the GRI supplier definition. Procurement taxonomy, supplier master and relationship mapping. Procurement / Supplier Management
New-supplier rule Event used to determine when a supplier becomes new. Onboarding policy, workflow and methodology note. Procurement Operations
Total new suppliers Complete denominator for the reporting period. Supplier-master extract, approval records and duplicate reconciliation. Procurement Operations
Social-screening definition Formal or documented process and qualifying social performance criteria. Screening procedure, questionnaires, thresholds and guidance. Supplier Risk / Human Rights
Screening decision link Evidence that screening informed whether to proceed. Approval workflow, conditional approval, escalation or rejection records. Procurement / Compliance
New suppliers screened Supplier entities completing qualifying screening. Completed assessments and approval records. Supplier Risk
New suppliers not screened Suppliers remaining in the denominator but not qualifying for the numerator. Exception and fast-track reports. Procurement Operations
Percentage Screened new suppliers divided by total new suppliers. Calculation workbook or controlled system report. Sustainability Reporting
Methodology and exceptions Reactivations, acquisitions, emergency suppliers, missing information and rounding. Methodology note and exception log. Sustainability Reporting
＋ إظهار العناصر الفرعية لـ GRI 414-1 (قائمة عمل LRA)

كيفية إعداده

Map procurement records to the GRI supplier definition.
Define the event that identifies a new supplier.
Compile the complete reporting-period new-supplier population.
Remove duplicate supplier records.
Document the supplier-screening process.
Identify the social performance criteria applied.
Confirm that screening informed the decision to proceed.
Determine which suppliers completed qualifying screening.
Keep incomplete or unscreened new suppliers in the denominator.
Calculate the numerator and denominator.
Calculate the percentage.
Reconcile the calculation to supplier and screening systems.
Document reactivations, acquisitions, transfers, emergency suppliers and other exceptions.
Retain the unrounded percentage and document the display convention.
Verify the final disclosure against GRI 414-1 and the glossary definition of supplier screening.

اطلب البيانات

Request the disclosure evidence

حوّل الإفصاح إلى سؤال عمل داخلي، ثم كيّفه بما يتوافق مع مصطلحات مؤسستك.

Please provide the GRI 414-1 data for [reporting period]. For each supplier identified as new during the period, include: supplier legal entity or controlled ID; business unit and country; date and event used to classify the supplier as new; purchasing or onboarding route; social-screening status; screening-completion date; social criteria applied; screening outcome; evidence that the result informed approval or contracting; exception or fast-track status; and source-system reference. Please also provide: the total number of new suppliers; the number completing qualifying social screening; the resulting percentage; and the calculation methodology.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

طلب أفضل

Please provide the GRI 414-1 data for [reporting period]. For each supplier identified as new during the period, include: supplier legal entity or controlled ID; business unit and country; date and event used to classify the supplier as new; purchasing or onboarding route; social-screening status; screening-completion date; social criteria applied; screening outcome; evidence that the result informed approval or contracting; exception or fast-track status; and source-system reference. Please also provide: the total number of new suppliers; the number completing qualifying social screening; the resulting percentage; and the calculation methodology.

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

نماذج تدريبية من LRA — كيّفها بما يناسب مؤسستك وتحقّق من المصدر الرسمي قبل الاعتماد.

ملاحظة منهجية

A new supplier is defined as [definition and milestone]. Supplier screening is a formal or documented process applying [social criteria] as a factor in deciding whether to proceed with the relationship.

ملاحظة سياقية

Keep mandatory GRI Requirements, GRI recommendations and additional LRA preparation controls clearly distinguished. Apply a GRI 1 reason for omission where required information cannot be reported.

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ GRI 414-1 — مجانًا مع عضوية LRA Community. سجّل مرة واحدة (مجانًا) لتُفتح جميع التنزيلات، إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.

مجانًا · لأعضاء المجتمع
01XLSملف عمل الإعداد والتحققنقاط البيانات والمخاطر والأدلة الواجب فحصها والجهة المسؤولة وحزمة الأدلة.احصل عليه مجانًا ↧ 02XLSحزمة طلب البياناتبريد الطلب ونموذج الرسالة وحقول الرد وهيكل الاعتماد.احصل عليه مجانًا ↧ 03PDFبطاقة المكتبةملخص من صفحة واحدة قابل للطباعة لبطاقة الإفصاح هذه.احصل عليه مجانًا ↧

الجاهزية للتحقق

لكل ادعاء، تحقّق من الأدلة

الادعاء المخاطر الأدلة الواجب فحصها
We mapped the population to the GRI supplier definition.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We documented the event used to classify a supplier as new.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The denominator contains the complete population of new suppliers under the methodology.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Emergency, low-value and fast-track suppliers were not excluded merely because they were not screened.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Duplicate supplier records were consolidated consistently.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Reactivated, transferred and acquired suppliers were treated under documented rules.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The numerator and denominator count supplier entities at the same level.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We applied the official definition of supplier screening.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The screening process was formal or documented.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The screening applied identifiable social performance criteria.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The screening result informed the decision on whether to proceed with the supplier.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Questionnaires issued but not reviewed were not counted as completed screening.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Environmental-only checks were not counted as social screening.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Sanctions, financial or tax checks were not counted without social criteria.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Contractual clauses were not treated as screening without a supplier performance assessment.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Incomplete screening was not classified as completed without a documented basis.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The reporting-period rule was applied consistently.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The published percentage reconciles to the supplier-level calculation.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The calculation retains the exact numerator, denominator and unrounded result.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Any unavailable required information is addressed through the applicable GRI reason-for-omission requirements.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.

حزمة الأدلة المطلوب إعدادها

الثغرات الشائعة في التقارير

The report provides a number of suppliers but no percentage.
The percentage relates to all suppliers rather than new suppliers.
The denominator excludes unscreened new suppliers.
Low-value, emergency or decentralized purchasing routes are omitted.
Supplier records, contracts or purchase orders are counted instead of supplier entities.
Duplicate supplier records inflate the calculation.
The new-supplier milestone is inconsistent between business units.
Reactivated suppliers are treated inconsistently.
The screening process is not formal or documented.
The reported check does not apply social performance criteria.
Environmental screening is reported as GRI 414-1.
General compliance or sanctions screening is reported as social screening.
Acceptance of a Supplier Code is presented as screening.
A questionnaire was sent but not reviewed.
Screening occurred only after the supplier had been contracted and could not influence the decision.
A combined ESG percentage does not demonstrate that social criteria were applied.
Partially completed screenings are counted as complete.
Suppliers scheduled for future screening are included in the numerator.
The percentage cannot be reproduced from supplier-level records.
A zero denominator is presented as 0% or 100%.
The disclosure describes screening systems but omits the required percentage.
The report provides GRI 414-2 assessment information instead of GRI 414-1 screening data.

أمثلة

أمثلة توضيحية

أمثلة اصطناعية من إعداد LRA — ليست مقتبسة من تقرير شركة ولا من نص أي معيار.

Illustrative example 1

Illustrative synthetic example — Food manufacturing
During 2026, the organization approved 120 new supplier entities. Ninety completed a documented screening process covering labor practices, occupational health and safety, child labor and forced labor before final approval.
The percentage of new suppliers screened using social criteria was:
90 ÷ 120 × 100 = 75.0%.
The remaining 30 suppliers were retained in the denominator and classified as not screened.

Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.

Illustrative example 2

Illustrative synthetic example — Construction materials
Forty-five suppliers met the organization’s new-supplier definition during the reporting period.
Thirty-six completed documented screening covering working conditions, labor rights, health and safety and recruitment practices before the decision to proceed.
Percentage screened: 36 ÷ 45 × 100 = 80.0%.
Nine unscreened suppliers remained in the denominator.

Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.

Illustrative example 3

Illustrative synthetic example — No new suppliers
The organization did not select or contract any new suppliers during the reporting period. The percentage was therefore not calculable.

Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.

Illustrative example 4

Illustrative synthetic example — Combined ESG screening
All 60 new suppliers underwent a combined ESG assessment. The assessment included identifiable social criteria and informed final supplier approval. The organization therefore reported 100%.

Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.

✓ مساعد LRA الذكي · بإشراف بشري
Dr Ross Kurinko

اسأل مساعد Study Studio الذكي عن هذا الإفصاح

احصل على إجابات عملية تناسب سياق تقاريرك. أول إجابتين مجانيتان — انضم إلى LRA Community مجانًا للمتابعة بلا حدود.

جرّب كيف أُعِدّ GRI 414-1؟ ما البيانات التي يلزم جمعها؟ ما الأخطاء التي ينبغي تجنبها؟
إجابتان مجانيتان

مراجع الإطار

متطلبات GRI ذات الصلة والإفصاحات المرتبطة

المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.

GRI

GRI 414-1

ضمن GRI 414: Supplier Social Assessment

افتح المصدر الرسمي ←

ذات صلة واستكشاف

Negative social impacts in the supply chain and actions taken → بطاقة تصفّح جميع الإفصاحات ←

المزيد في GRI 414 ← تصفّح الفهرس الكامل ← الصفحة الرئيسية لمكتبة الإفصاحات ← ابحث في جميع الإفصاحات ←

تعمّق أكثر · GRI 414-1

تعلّم إعداد هذا الإفصاح من البداية إلى النهاية

This guide covers the percentage required by Disclosure 414-1 and the supporting supplier-population, screening and calculation fields.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Explore GRI training (ESRS bundle) →
كيف بُنيت هذه المكتبة 312 تقريرًا منشورًا مفهرسًا 63171 صفحة باستشهادات على مستوى الصفحة 272 بطاقة إفصاح من إعداد ممارسين
/ar/knowledge-hub/disclosure-cards/gri-414-1/