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GRI 308: Supplier Environmental Assessment·Disclosure GRI 308-1

New suppliers that were screened using environmental criteria

Guía práctica para preparar esta divulgación. Use esta ficha para identificar la información a preparar, verificar afirmaciones y organizar la evidencia de soporte. Para los requisitos exactos, consulte siempre la fuente oficial de Global Reporting Initiative.

Estatus legal

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

Pasaporte publicado

Última revisión el 2026-08-03
RK Revisado por 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 Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative

Norma

GRI 308: Supplier Environmental Assessment

Disclosure GRI 308-1 · 2016

En vigor

2018-07-01

Fuente oficial: Abrir ↗

Última revisión

2026-08-03

Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative

Foco de la divulgación

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.

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.

Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de Global Reporting Initiative.

Antes de empezar

Antes de empezar

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Preparación

Información clave que preparar

Campo de preparación Qué recopilar Pista de evidencia Responsable
Indicator Prepare and reconcile these columns: Indicator; Value. Approved source records, calculation files and review evidence supporting indicator. Procurement / Environment / Sustainability Reporting
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Cómo prepararlo

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.
Collect and reconcile the records for: Indicator.
Apply Disclosure 308-1 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.

Solicitar los datos

Request the disclosure evidence

Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.

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.

Solicitud mejor

Provide the reporting-period records and reconciliations for Disclosure 308-1: Indicator. Include scope, definitions, methods, assumptions, limitations, owners and approvals.

Redacte su divulgación

Notas que convierten los datos en una divulgación

Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.

Nota metodológica

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.

Nota de contexto

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.

Centro de descargas

Herramientas y formularios de preparación

Herramientas profesionales de preparación para GRI 308-1 — gratuitas con la membresía de LRA Community. Regístrese una vez (es gratis) y se desbloquean todas las descargas, junto con la Biblioteca de divulgaciones, las plantillas y el asistente de IA de LRA.

Gratis · Miembros de la Community

Preparación para el aseguramiento

Para cada afirmación, compruebe la evidencia

Afirmación Riesgos Evidencia que comprobar
Indicator is reported accurately and completely.The response omits, misclassifies or overstates indicator.Approved source records, calculation files and review evidence supporting indicator.

Paquete de evidencia que preparar

Carencias habituales en los informes

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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Referencias del marco

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