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GRI Training Partner GRI 308 · Supplier Environmental Assessment · Disclosure GRI 308-2

Negative environmental impacts in the supply chain and actions taken

GRI 308-2 · mandatory · coverage + narrative

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.

Legal status

GRI 308: Supplier Environmental Assessment 2016 remains applicable at the date of this review; no replacement standard has been published.

Start preparing ↓ Official Global Reporting Initiative source ↗

Disclosure focus

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.

Prepare

What to collect before drafting

Tick each field as the evidence lands. Owners are the teams that usually hold the source files.

  • Issue / outcome

    Procurement / Environment / Sustainability Reporting

    Prepare and reconcile these columns: Issue / outcome; Suppliers.

    Evidence Approved source records, calculation files and review evidence supporting issue / outcome.

    Watch for The published response for issue / outcome is incomplete or does not match the supporting records.

Before you start

  • 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.
  • Apply Disclosure 308-2 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?
＋ Show GRI 308-2 sub-elements (LRA working checklist)

How to prepare it

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.
Collect and reconcile the records for: Issue / outcome.
Apply Disclosure 308-2 when the related topic is material and the disclosure is applicable under the relevant GRI Standard.
Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.
Review the final wording against every requirement and the supporting governance or data records before sign-off.

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

Download preparation tools for GRI 308-2 with free verified email access for 24 hours. Source-report links remain public.

Free · Email access
01XLSPrep & Assurance workbookDatapoints, risks, evidence to check, owner and evidence pack.Get it free ↧ 02XLSData-request packRequest email, message template, response fields and sign-off structure.Get it free ↧ 03PDFLibrary CardPrintable one-page summary of this disclosure card.Get it free ↧

Check

For each claim, check the evidence

  • Issue / outcome is reported accurately and completely.

    Risk The response omits, misclassifies or overstates issue / outcome.

    Evidence to check Approved source records, calculation files and review evidence supporting issue / outcome.

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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Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 308-2

within GRI 308: Supplier Environmental Assessment

Open official source →

Related & explore

New suppliers that were screened using environmental criteria → CardBrowse all disclosures →

More in GRI 308 →Browse full catalogue →Search all disclosures →

How this library is built 1,211 published reports indexed 315,012 pages with page-level citations 272 published cards in the active catalogue
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