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GRI 204: Procurement Practices·Disclosure GRI 204-1

Proportion of spending on local suppliers

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Statut juridique

GRI 204: Procurement Practices 2016 remains applicable at the date of this review. It is included in Phase 3 of GRI's Economic Impact project; no revised GRI 204 Standard is yet applicable.

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Passeport publié

Dernière révision le 2026-08-01

Révisé par 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 Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative

Norme

GRI 204: Procurement Practices

Disclosure GRI 204-1 · 2016

En vigueur

2018-07-01

Source officielle : Ouvrir ↗

Dernière révision

2026-08-01

Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative

Pour préparer cette information

21LRA preparation fields 21affirmations à vérifier 21domaines de preuve

Objet de l’information

A local supplier is an organization or person that provides a product or service to the reporting organization and is based in the same geographic market, with no transnational payment made to that supplier. The geographic market can be the surrounding community, a region within a country, or the country as a whole.

GRI recommends calculating the percentage using invoices or commitments made during the reporting period, for example through accrual accounting. The numerator and denominator should use the same procurement categories, reporting period, organizational scope and accounting basis. Supplier count is not a substitute for procurement spending.

Purchases made centrally by headquarters for significant locations should be included where they relate to those locations. Different geographic definitions of local can be used where justified by operating context, provided each definition is disclosed and applied consistently.

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Avant de commencer

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Disclosure 204-1 requires an organization to report the percentage of the procurement budget used for significant locations of operation that is spent on suppliers local to those operations. The organization also reports its geographical definition of local and the definition it uses for significant locations of operation. Apply Disclosure 204-1 when the related topic is material and this disclosure is relevant to the organisation's impacts, or when an applicable GRI Sector Standard identifies it for reporting. Have the supporting records and the final response been reconciled?

Préparation

Informations clés à préparer

Champ à préparer	Ce qu’il faut recueillir	Indice de preuve	Responsable
Definition of significant locations of operation	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting definition of significant locations of operation.	Legal / Compliance / Sustainability Reporting
List of significant locations	Necessary to apply the definition. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting list of significant locations.	Sustainability Reporting / data owner
Geographic definition of local	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting geographic definition of local.	Procurement / Finance / Sustainability Reporting
Supplier legal entity	Required methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting supplier legal entity.	Legal / Compliance / Sustainability Reporting
Geographic market	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting geographic market.	Sustainability Reporting / data owner
Transnational payment check	Required by official definition. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting transnational payment check.	Sustainability Reporting / data owner
Reporting period	Required contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting reporting period.	Sustainability Reporting / data owner
Invoice or commitment basis	Recommended by GRI. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting invoice or commitment basis.	Sustainability Reporting / data owner
Total procurement budget	Required denominator. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting total procurement budget.	Procurement / Finance / Sustainability Reporting
Local supplier procurement spend	Required numerator. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting local supplier procurement spend.	Procurement / Finance / Sustainability Reporting
Local supplier spending percentage	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting local supplier spending percentage.	Procurement / Finance / Sustainability Reporting
Procurement categories included	Required methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting procurement categories included.	Procurement / Finance / Sustainability Reporting
Procurement categories excluded	Required methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting procurement categories excluded.	Procurement / Finance / Sustainability Reporting
Central procurement allocation	Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting central procurement allocation.	Procurement / Finance / Sustainability Reporting
Intercompany treatment	Required methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting intercompany treatment.	Sustainability Reporting / data owner
Credit notes and cancellations	Required methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting credit notes and cancellations.	Sustainability Reporting / data owner
Foreign currency conversion	Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting foreign currency conversion.	Sustainability Reporting / data owner
Supplier-count information	Additional only; not a substitute for spending. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting supplier-count information.	Procurement / Finance / Sustainability Reporting
Estimates and manual overrides	Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting estimates and manual overrides.	Sustainability Reporting / data owner
Reconciliation to audited or internally audited accounts	Recommended. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting reconciliation to audited or internally audited accounts.	Sustainability Reporting / data owner
Reason for omission	Required in GRI content index where an applicable requirement is omitted. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting reason for omission.	Sustainability Reporting / data owner

＋ Afficher les sous-éléments de GRI 204-1 (liste de travail LRA)

Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Necessary to apply the definition. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required by official definition. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Recommended by GRI. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required denominator. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required numerator. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Additional only; not a substitute for spending. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Recommended. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required in GRI content index where an applicable requirement is omitted. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

Comment le préparer

Collect and reconcile the records for: Definition of significant locations of operation; List of significant locations; Geographic definition of local; Supplier legal entity; Geographic market; Transnational payment check; Reporting period; Invoice or commitment basis; Total procurement budget; Local supplier procurement spend; Local supplier spending percentage; Procurement categories included; Procurement categories excluded; Central procurement allocation; Intercompany treatment; Credit notes and cancellations; Foreign currency conversion; Supplier-count information; Estimates and manual overrides; Reconciliation to audited or internally audited accounts; Reason for omission.

Apply Disclosure 204-1 when the related topic is material and this disclosure is relevant to the organisation's impacts, or when an applicable GRI Sector Standard identifies it for reporting.

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.

Demander les données

Request the disclosure evidence

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Provide the reporting-period records and reconciliations for Disclosure 204-1: Definition of significant locations of operation; List of significant locations; Geographic definition of local; Supplier legal entity; Geographic market; Transnational payment check; Reporting period; Invoice or commitment basis; Total procurement budget; Local supplier procurement spend; Local supplier spending percentage; Procurement categories included; Procurement categories excluded; Central procurement allocation; Intercompany treatment; Credit notes and cancellations; Foreign currency conversion; Supplier-count information; Estimates and manual overrides; Reconciliation to audited or internally audited accounts; Reason for omission. 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.

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Note méthodologique

Note de contexte

Keep mandatory Requirements, GRI recommendations and additional LRA preparation controls clearly distinguished. Use a GRI 1 reason for omission where an applicable requirement cannot be reported.

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Préparation à l’assurance

Pour chaque affirmation, vérifiez les preuves

Affirmation	Risque	Preuves à vérifier
Definition of significant locations of operation is reported accurately and completely.	The response omits, misclassifies or overstates definition of significant locations of operation.	Approved source records, calculation files, reconciliations and review evidence supporting definition of significant locations of operation.
List of significant locations is reported accurately and completely.	The response omits, misclassifies or overstates list of significant locations.	Approved source records, calculation files, reconciliations and review evidence supporting list of significant locations.
Geographic definition of local is reported accurately and completely.	The response omits, misclassifies or overstates geographic definition of local.	Approved source records, calculation files, reconciliations and review evidence supporting geographic definition of local.
Supplier legal entity is reported accurately and completely.	The response omits, misclassifies or overstates supplier legal entity.	Approved source records, calculation files, reconciliations and review evidence supporting supplier legal entity.
Geographic market is reported accurately and completely.	The response omits, misclassifies or overstates geographic market.	Approved source records, calculation files, reconciliations and review evidence supporting geographic market.
Transnational payment check is reported accurately and completely.	The response omits, misclassifies or overstates transnational payment check.	Approved source records, calculation files, reconciliations and review evidence supporting transnational payment check.
Reporting period is reported accurately and completely.	The response omits, misclassifies or overstates reporting period.	Approved source records, calculation files, reconciliations and review evidence supporting reporting period.
Invoice or commitment basis is reported accurately and completely.	The response omits, misclassifies or overstates invoice or commitment basis.	Approved source records, calculation files, reconciliations and review evidence supporting invoice or commitment basis.
Total procurement budget is reported accurately and completely.	The response omits, misclassifies or overstates total procurement budget.	Approved source records, calculation files, reconciliations and review evidence supporting total procurement budget.
Local supplier procurement spend is reported accurately and completely.	The response omits, misclassifies or overstates local supplier procurement spend.	Approved source records, calculation files, reconciliations and review evidence supporting local supplier procurement spend.
Local supplier spending percentage is reported accurately and completely.	The response omits, misclassifies or overstates local supplier spending percentage.	Approved source records, calculation files, reconciliations and review evidence supporting local supplier spending percentage.
Procurement categories included is reported accurately and completely.	The response omits, misclassifies or overstates procurement categories included.	Approved source records, calculation files, reconciliations and review evidence supporting procurement categories included.
Procurement categories excluded is reported accurately and completely.	The response omits, misclassifies or overstates procurement categories excluded.	Approved source records, calculation files, reconciliations and review evidence supporting procurement categories excluded.
Central procurement allocation is reported accurately and completely.	The response omits, misclassifies or overstates central procurement allocation.	Approved source records, calculation files, reconciliations and review evidence supporting central procurement allocation.
Intercompany treatment is reported accurately and completely.	The response omits, misclassifies or overstates intercompany treatment.	Approved source records, calculation files, reconciliations and review evidence supporting intercompany treatment.
Credit notes and cancellations is reported accurately and completely.	The response omits, misclassifies or overstates credit notes and cancellations.	Approved source records, calculation files, reconciliations and review evidence supporting credit notes and cancellations.
Foreign currency conversion is reported accurately and completely.	The response omits, misclassifies or overstates foreign currency conversion.	Approved source records, calculation files, reconciliations and review evidence supporting foreign currency conversion.
Supplier-count information is reported accurately and completely.	The response omits, misclassifies or overstates supplier-count information.	Approved source records, calculation files, reconciliations and review evidence supporting supplier-count information.
Estimates and manual overrides is reported accurately and completely.	The response omits, misclassifies or overstates estimates and manual overrides.	Approved source records, calculation files, reconciliations and review evidence supporting estimates and manual overrides.
Reconciliation to audited or internally audited accounts is reported accurately and completely.	The response omits, misclassifies or overstates reconciliation to audited or internally audited accounts.	Approved source records, calculation files, reconciliations and review evidence supporting reconciliation to audited or internally audited accounts.
Reason for omission is reported accurately and completely.	The response omits, misclassifies or overstates reason for omission.	Approved source records, calculation files, reconciliations and review evidence supporting reason for omission.

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