GRI 308: Supplier Environmental Assessment·Disclosure GRI 308-1
New suppliers that were screened using environmental criteria
Practical guidance for preparing this disclosure. Use this card to identify the information to prepare, verify claims and organise supporting evidence. For exact requirements, always refer to the official Global Reporting Initiative source.
Legal status
GRI 308: Supplier Environmental Assessment 2016 remains applicable at the date of this review; no replacement standard has been published.
Published passport
Last reviewed 2026-08-03
Reviewed by
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
LRA educational guidance · Not issued or endorsed by Global Reporting Initiative
Standard
GRI 308: Supplier Environmental Assessment
Disclosure GRI 308-1 · 2016
Last reviewed
2026-08-03
LRA educational guidance · Not issued or endorsed by Global Reporting Initiative
Disclosure focus
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.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official Global Reporting Initiative source.
Before you start
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key information to prepare
| Preparation field | What to capture | Evidence hint | Owner |
|---|---|---|---|
| Indicator | Prepare and reconcile these columns: Indicator; Value. | Approved source records, calculation files and review evidence supporting indicator. | Procurement / Environment / Sustainability Reporting |
How to prepare it
Request the data
Request the disclosure evidence
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
Provide the reporting-period records and reconciliations for Disclosure 308-1: Indicator. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.
Better request
Provide the reporting-period records and reconciliations for Disclosure 308-1: Indicator. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
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.
Context note
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.
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Preparation tools & forms
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Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| Indicator is reported accurately and completely. | The response omits, misclassifies or overstates indicator. | Approved source records, calculation files and review evidence supporting indicator. |
Evidence pack to prepare
Common reporting gaps
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Framework references
Relevant GRI requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
GRI
GRI 308-1
within GRI 308: Supplier Environmental Assessment
Related & explore
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