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GRI Training Partner GRI 414 · Supplier Social Assessment · Disclosure GRI 414-1

New suppliers that were screened using social criteria

GRI 414-1 · mandatory · coverage + narrative

This disclosure requires the organization to report the percentage of new suppliers that were screened using social criteria.

Legal status

GRI 414: Supplier Social Assessment 2016 remains the applicable published GRI Topic Standard and is effective for reports or other materials published on or after 1 July 2018.

Start preparing ↓ Official Global Reporting Initiative source ↗

Disclosure focus

Supplier screening is a formal or documented process that applies social performance criteria as one of the factors in determining whether to proceed in a supplier relationship.

The calculation should use:

all new suppliers under the organization’s documented and consistently applied definition as the denominator; and

the new suppliers that completed qualifying social screening as the numerator.

Environmental screening, supplier registration, acceptance of a contractual clause or post-onboarding monitoring does not by itself satisfy the disclosure.

GRI does not define new supplier, so the organization should disclose or retain a clear methodology for identifying the start of a new supplier relationship.

The required public datapoint is the percentage. Numerator, denominator, criteria and methodology are useful contextual and assurance information.

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.

  • Supplier definition

    Procurement / Supplier Management

    Entities meeting the GRI supplier definition.

    Evidence Procurement taxonomy, supplier master and relationship mapping.

    Watch for The published response for supplier definition is incomplete or does not match the supporting records.

  • New-supplier rule

    Procurement Operations

    Event used to determine when a supplier becomes new.

    Evidence Onboarding policy, workflow and methodology note.

    Watch for The published response for new-supplier rule is incomplete or does not match the supporting records.

  • Total new suppliers

    Procurement Operations

    Complete denominator for the reporting period.

    Evidence Supplier-master extract, approval records and duplicate reconciliation.

    Watch for The published response for total new suppliers is incomplete or does not match the supporting records.

  • Social-screening definition

    Supplier Risk / Human Rights

    Formal or documented process and qualifying social performance criteria.

    Evidence Screening procedure, questionnaires, thresholds and guidance.

    Watch for The published response for social-screening definition is incomplete or does not match the supporting records.

  • Screening decision link

    Procurement / Compliance

    Evidence that screening informed whether to proceed.

    Evidence Approval workflow, conditional approval, escalation or rejection records.

    Watch for The published response for screening decision link is incomplete or does not match the supporting records.

  • New suppliers screened

    Supplier Risk

    Supplier entities completing qualifying screening.

    Evidence Completed assessments and approval records.

    Watch for The published response for new suppliers screened is incomplete or does not match the supporting records.

  • New suppliers not screened

    Procurement Operations

    Suppliers remaining in the denominator but not qualifying for the numerator.

    Evidence Exception and fast-track reports.

    Watch for The published response for new suppliers not screened is incomplete or does not match the supporting records.

  • Percentage

    Sustainability Reporting

    Screened new suppliers divided by total new suppliers.

    Evidence Calculation workbook or controlled system report.

    Watch for The published response for percentage is incomplete or does not match the supporting records.

  • Methodology and exceptions

    Sustainability Reporting

    Reactivations, acquisitions, emergency suppliers, missing information and rounding.

    Evidence Methodology note and exception log.

    Watch for The published response for methodology and exceptions is incomplete or does not match the supporting records.

Before you start

  • What constitutes a supplier under the GRI definition?
  • What documented event determines when a supplier is new?
  • What is the complete population of new suppliers during the reporting period?
  • Do different business units or purchasing routes create duplicate supplier records?
  • Are reactivated, transferred, acquired, emergency and low-value suppliers treated consistently?
  • What documented process qualifies as supplier screening?
  • Which social performance criteria were applied?
  • Did the screening inform the decision to proceed with the supplier?
  • Was the screening completed rather than merely initiated?
  • Are environmental-only, sanctions-only or financial checks being counted incorrectly?
  • Are combined ESG assessments traceable to an identifiable social component?
  • Does the numerator contain supplier entities rather than questionnaires or screening events?
  • Do numerator and denominator use the same reporting-period rule?
  • Can every screened supplier be traced to evidence and an approval decision?
  • Are unscreened new suppliers retained in the denominator?
  • Can the final percentage be recalculated from the source records?
＋ Show GRI 414-1 sub-elements (LRA working checklist)

How to prepare it

Map procurement records to the GRI supplier definition.
Define the event that identifies a new supplier.
Compile the complete reporting-period new-supplier population.
Remove duplicate supplier records.
Document the supplier-screening process.
Identify the social performance criteria applied.
Confirm that screening informed the decision to proceed.
Determine which suppliers completed qualifying screening.
Keep incomplete or unscreened new suppliers in the denominator.
Calculate the numerator and denominator.
Calculate the percentage.
Reconcile the calculation to supplier and screening systems.
Document reactivations, acquisitions, transfers, emergency suppliers and other exceptions.
Retain the unrounded percentage and document the display convention.
Verify the final disclosure against GRI 414-1 and the glossary definition of supplier screening.

Request the data

Request the disclosure evidence

Translate the disclosure into an internal business question — then adapt it to your organisation's own language.

Please provide the GRI 414-1 data for [reporting period]. For each supplier identified as new during the period, include: supplier legal entity or controlled ID; business unit and country; date and event used to classify the supplier as new; purchasing or onboarding route; social-screening status; screening-completion date; social criteria applied; screening outcome; evidence that the result informed approval or contracting; exception or fast-track status; and source-system reference. Please also provide: the total number of new suppliers; the number completing qualifying social screening; the resulting percentage; and the calculation methodology.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

Better request

Please provide the GRI 414-1 data for [reporting period]. For each supplier identified as new during the period, include: supplier legal entity or controlled ID; business unit and country; date and event used to classify the supplier as new; purchasing or onboarding route; social-screening status; screening-completion date; social criteria applied; screening outcome; evidence that the result informed approval or contracting; exception or fast-track status; and source-system reference. Please also provide: the total number of new suppliers; the number completing qualifying social screening; the resulting percentage; and the calculation methodology.

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

A new supplier is defined as [definition and milestone]. Supplier screening is a formal or documented process applying [social criteria] as a factor in deciding whether to proceed with the relationship.

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 414-1 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

  • We mapped the population to the GRI supplier definition.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • We documented the event used to classify a supplier as new.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • The denominator contains the complete population of new suppliers under the methodology.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • Emergency, low-value and fast-track suppliers were not excluded merely because they were not screened.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • Duplicate supplier records were consolidated consistently.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • Reactivated, transferred and acquired suppliers were treated under documented rules.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • The numerator and denominator count supplier entities at the same level.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • We applied the official definition of supplier screening.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • The screening process was formal or documented.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • The screening applied identifiable social performance criteria.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • The screening result informed the decision on whether to proceed with the supplier.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • Questionnaires issued but not reviewed were not counted as completed screening.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • Environmental-only checks were not counted as social screening.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • Sanctions, financial or tax checks were not counted without social criteria.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • Contractual clauses were not treated as screening without a supplier performance assessment.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • Incomplete screening was not classified as completed without a documented basis.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • The reporting-period rule was applied consistently.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • The published percentage reconciles to the supplier-level calculation.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • The calculation retains the exact numerator, denominator and unrounded result.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • Any unavailable required information is addressed through the applicable GRI reason-for-omission requirements.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

Evidence pack to prepare

Common reporting gaps

  • The report provides a number of suppliers but no percentage.
  • The percentage relates to all suppliers rather than new suppliers.
  • The denominator excludes unscreened new suppliers.
  • Low-value, emergency or decentralized purchasing routes are omitted.
  • Supplier records, contracts or purchase orders are counted instead of supplier entities.
  • Duplicate supplier records inflate the calculation.
  • The new-supplier milestone is inconsistent between business units.
  • Reactivated suppliers are treated inconsistently.
  • The screening process is not formal or documented.
  • The reported check does not apply social performance criteria.
  • Environmental screening is reported as GRI 414-1.
  • General compliance or sanctions screening is reported as social screening.
  • Acceptance of a Supplier Code is presented as screening.
  • A questionnaire was sent but not reviewed.
  • Screening occurred only after the supplier had been contracted and could not influence the decision.
  • A combined ESG percentage does not demonstrate that social criteria were applied.
  • Partially completed screenings are counted as complete.
  • Suppliers scheduled for future screening are included in the numerator.
  • The percentage cannot be reproduced from supplier-level records.
  • A zero denominator is presented as 0% or 100%.
  • The disclosure describes screening systems but omits the required percentage.
  • The report provides GRI 414-2 assessment information instead of GRI 414-1 screening data.

Examples

How it reads on the page

Synthetic, written by LRA — not from a company report, not text from any standard.

Illustrative example 1

Illustrative synthetic example — Food manufacturing
During 2026, the organization approved 120 new supplier entities. Ninety completed a documented screening process covering labor practices, occupational health and safety, child labor and forced labor before final approval.
The percentage of new suppliers screened using social criteria was:
90 ÷ 120 × 100 = 75.0%.
The remaining 30 suppliers were retained in the denominator and classified as not screened.

Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.

Illustrative example 2

Illustrative synthetic example — Construction materials
Forty-five suppliers met the organization’s new-supplier definition during the reporting period.
Thirty-six completed documented screening covering working conditions, labor rights, health and safety and recruitment practices before the decision to proceed.
Percentage screened: 36 ÷ 45 × 100 = 80.0%.
Nine unscreened suppliers remained in the denominator.

Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.

Illustrative example 3

Illustrative synthetic example — No new suppliers
The organization did not select or contract any new suppliers during the reporting period. The percentage was therefore not calculable.

Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.

Illustrative example 4

Illustrative synthetic example — Combined ESG screening
All 60 new suppliers underwent a combined ESG assessment. The assessment included identifiable social criteria and informed final supplier approval. The organization therefore reported 100%.

Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.

✓ Knowledge Hub AI Assistant · Human-in-the-loop
Dr Ross Kurinko

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Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 414-1

within GRI 414: Supplier Social Assessment

Open official source →

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