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GRI 308: Supplier Environmental Assessment·Disclosure GRI 308-2

Negative environmental impacts in the supply chain and actions taken

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.

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Published passport

Last reviewed 2026-08-03
RK 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 308-2 · 2016

Effective

2018-07-01

Official source: Open ↗

Last reviewed

2026-08-03

LRA educational guidance · Not issued or endorsed by Global Reporting Initiative

To prepare this disclosure
1LRA preparation fields 1claims to verify 1evidence areas

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
＋ 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

Professional preparation tools for GRI 308-2 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI Assistant.

Free · Community members
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 ↧

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

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

Available framework references and nearby disclosures relevant to preparing this requirement.

GRI

GRI 308-2

within GRI 308: Supplier Environmental Assessment

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Related & explore

New suppliers that were screened using environmental criteria → Card Browse all disclosures →

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Go deeper · GRI 308-2

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