Disclosure focus
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.
Prepare
What to collect before drafting
Tick each field as the evidence lands. Owners are the teams that usually hold the source files.
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Indicator
Procurement / Environment / Sustainability ReportingPrepare and reconcile these columns: Indicator; Value.
Evidence Approved source records, calculation files and review evidence supporting indicator.
Watch for The published response for indicator is incomplete or does not match the supporting records.
Before you start
- 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.
- Apply Disclosure 308-1 when the related topic is material and the disclosure is applicable under the relevant GRI Standard.
- Have the supporting records and the final response been reconciled?
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.
Download Centre
Preparation tools & forms
Download preparation tools for GRI 308-1 with free verified email access for 24 hours. Source-report links remain public.
Check
For each claim, check the evidence
Indicator is reported accurately and completely.
Risk The response omits, misclassifies or overstates indicator.
Evidence to check Approved source records, calculation files and review evidence supporting indicator.
Evidence pack to prepare
Common reporting gaps
- Using internal or approximate wording in place of the defined GRI terms.
- Changing the required reporting population or denominator without explanation.
- Treating GRI recommendations or LRA preparation controls as mandatory disclosure requirements.
- Leaving a reported field unsupported by traceable source evidence and review records.
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Peer comparison uses examples on this card, not prevalence in the report corpus.
Advice, not assurance
Framework references
Relevant GRI requirements and related disclosures
GRI
GRI 308-1
within GRI 308: Supplier Environmental Assessment
Related & explore
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