Disclosure focus
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.
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 |
|---|---|---|---|
| Issue / outcome | Prepare and reconcile these columns: Issue / outcome; Suppliers. | Approved source records, calculation files and review evidence supporting issue / outcome. | 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 308-2: Issue / outcome. 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 308-2: Issue / outcome. 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 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.
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
Professional preparation tools for GRI 308-2 — free with verified email access. Enter the code we send you once and use downloads, report links and the LRA AI Assistant for 24 hours.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| Issue / outcome is reported accurately and completely. | The response omits, misclassifies or overstates issue / outcome. | Approved source records, calculation files and review evidence supporting issue / outcome. |
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 308-2
within GRI 308: Supplier Environmental Assessment
Related & explore
More in GRI 308 → Browse full catalogue → Disclosure Library home → Search all disclosures →
Go deeper · GRI 308-2
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