New suppliers that were screened using environmental criteria

Kern der Offenlegung

Disclosure 308-1 requires an organisation to report the percentage of new suppliers that were screened using environmental criteria. The numerator is the number of new suppliers for which qualifying environmental screening can be evidenced, and the denominator is the total number of new suppliers in the defined reporting population for the period.

For this purpose, supplier screening should be a formal or documented process that applies a set of environmental performance criteria as one of the factors in determining whether to proceed in a relationship with a supplier. A system flag or general approval record is not sufficient unless it represents such a process.

The reporting population should include all new suppliers covered by the organisation’s disclosure for the reporting period. Suppliers should not be removed from the denominator merely because they were considered low risk, low spend or outside a preferred screening programme. If the disclosed percentage covers only part of the organisation’s new-supplier population, identify the limitation clearly and apply the relevant GRI reason for omission where required.

Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle Global Reporting Initiative-Quelle heran.