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GRI 414: Supplier Social Assessment·Disclosure GRI 414-1

New suppliers that were screened using social criteria

Guide pratique pour préparer cette information. Utilisez cette fiche pour identifier les données à préparer, vérifier les affirmations et organiser les preuves. Pour les exigences exactes, reportez-vous toujours à la source officielle Global Reporting Initiative.

Statut juridique

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.

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Passeport publié

Dernière révision le 2026-08-03
RK 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 414: Supplier Social Assessment

Disclosure GRI 414-1 · 2016

En vigueur

2018-07-01

Source officielle : Ouvrir ↗

Dernière révision

2026-08-03

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

Pour préparer cette information
9LRA preparation fields 20affirmations à vérifier 12domaines de preuve

Objet de l’information

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

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.

Ce support pédagogique LRA aide à préparer l’information. Pour les exigences exactes, reportez-vous toujours à la source officielle Global Reporting Initiative.

Avant de commencer

Avant de commencer

Une courte liste de contrôle avant de préparer cette information — cochez chaque point une fois réglé.

Préparation

Informations clés à préparer

Champ à préparer Ce qu’il faut recueillir Indice de preuve Responsable
Supplier definition Entities meeting the GRI supplier definition. Procurement taxonomy, supplier master and relationship mapping. Procurement / Supplier Management
New-supplier rule Event used to determine when a supplier becomes new. Onboarding policy, workflow and methodology note. Procurement Operations
Total new suppliers Complete denominator for the reporting period. Supplier-master extract, approval records and duplicate reconciliation. Procurement Operations
Social-screening definition Formal or documented process and qualifying social performance criteria. Screening procedure, questionnaires, thresholds and guidance. Supplier Risk / Human Rights
Screening decision link Evidence that screening informed whether to proceed. Approval workflow, conditional approval, escalation or rejection records. Procurement / Compliance
New suppliers screened Supplier entities completing qualifying screening. Completed assessments and approval records. Supplier Risk
New suppliers not screened Suppliers remaining in the denominator but not qualifying for the numerator. Exception and fast-track reports. Procurement Operations
Percentage Screened new suppliers divided by total new suppliers. Calculation workbook or controlled system report. Sustainability Reporting
Methodology and exceptions Reactivations, acquisitions, emergency suppliers, missing information and rounding. Methodology note and exception log. Sustainability Reporting
＋ Afficher les sous-éléments de GRI 414-1 (liste de travail LRA)

Comment le préparer

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.

Demander les données

Request the disclosure evidence

Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.

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.

Meilleure demande

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.

Rédigez votre information

Des notes qui transforment les données en information publiée

Modèles pédagogiques LRA — adaptez-les à votre organisation et vérifiez la source officielle avant validation.

Note méthodologique

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.

Note de contexte

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.

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Outils et formulaires de préparation

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Préparation à l’assurance

Pour chaque affirmation, vérifiez les preuves

Affirmation Risque Preuves à vérifier
We mapped the population to the GRI supplier definition.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We documented the event used to classify a supplier as new.The published response does not support this human-reviewed assurance 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.The published response does not support this human-reviewed assurance 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.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Duplicate supplier records were consolidated consistently.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Reactivated, transferred and acquired suppliers were treated under documented rules.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The numerator and denominator count supplier entities at the same level.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We applied the official definition of supplier screening.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The screening process was formal or documented.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The screening applied identifiable social performance criteria.The published response does not support this human-reviewed assurance 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.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Questionnaires issued but not reviewed were not counted as completed screening.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Environmental-only checks were not counted as social screening.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Sanctions, financial or tax checks were not counted without social criteria.The published response does not support this human-reviewed assurance 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.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Incomplete screening was not classified as completed without a documented basis.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The reporting-period rule was applied consistently.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The published percentage reconciles to the supplier-level calculation.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The calculation retains the exact numerator, denominator and unrounded result.The published response does not support this human-reviewed assurance 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.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.

Dossier de preuves à préparer

Lacunes fréquentes dans les rapports

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.

Exemples

Exemples illustratifs

Synthétiques, rédigés par LRA — ils ne proviennent ni d’un rapport d’entreprise ni du texte d’une norme.

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.

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Références au référentiel

Exigences GRI applicables et informations connexes

Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.

GRI

GRI 414-1

au sein de GRI 414 : Supplier Social Assessment

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Connexes et exploration

Negative social impacts in the supply chain and actions taken → Fiche Parcourir toutes les informations →

Plus dans GRI 414 → Parcourir le catalogue complet → Accueil de la Bibliothèque des informations → Rechercher dans toutes les informations →

Aller plus loin · GRI 414-1

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