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GRI 414: Supplier Social Assessment·Disclosure GRI 414-2

Negative social impacts in the supply chain and actions taken

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.

Ouvrir la source officielle Global Reporting Initiative Comparer des rapports réels → ↗ Partager

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 414-2 · 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
10LRA preparation fields 24affirmations à vérifier 16domaines de preuve 3exemples de rapports

Objet de l’information

This disclosure requires the organization to report:

the number of suppliers assessed for social impacts;

the number of suppliers identified as having significant actual and potential negative social impacts;

the significant impacts identified;

the percentage of identified suppliers with which improvements were agreed as a result of assessment; and

the percentage of identified suppliers with which relationships were terminated as a result of assessment, together with the reasons for termination.

The two percentages use the number of suppliers identified as having significant impacts as their denominator. They are not calculated from the total supplier base or from all suppliers assessed.

Improvements are counted when they have been agreed as a result of assessment; they do not have to be completed.

The improvement and termination percentages are not necessarily mutually exclusive and do not have to total 100%.

Where it provides useful context, the information should be broken down by supplier location and significant impact.

General supplier policies, assessment coverage rates and high-risk supplier lists do not replace the five required disclosure elements.

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
Suppliers assessed Unique suppliers assessed for social impacts during the reporting period. Assessment register, audit log and supplier-entity reconciliation. Procurement / Supplier Risk
Suppliers with significant impacts Unique assessed suppliers identified as having significant actual or potential negative social impacts. Assessment findings, significance review and approval records. Human Rights / Supplier Risk
Impacts identified Significant actual and potential negative social impacts identified in the supply chain. Audit findings, engagement, grievances and impact register. Human Rights / Sustainability
Improvements agreed Identified suppliers with which improvements were agreed as a result of assessment. Agreed action plans, correspondence and procurement changes. Procurement / Human Rights
Percentage with improvements Suppliers with agreed improvements divided by identified-impact suppliers. Controlled calculation and denominator reconciliation. Sustainability Reporting
Relationships terminated Identified suppliers with which relationships were terminated as a result of assessment. Termination approvals, supplier status and contract records. Procurement / Legal
Percentage terminated Terminated suppliers divided by identified-impact suppliers. Controlled calculation and denominator reconciliation. Sustainability Reporting
Reasons for termination Social impacts and assessment results that led to termination. Decision records and assessment findings. Procurement / Legal / Human Rights
Supplier location — recommended Location relevant to the assessed supplier or impact. Supplier master and facility records. Procurement
Impact breakdown — recommended Impact type by supplier location or category. Impact register and reporting matrix. Sustainability Reporting
＋ Afficher les sous-éléments de GRI 414-2 (liste de travail LRA)

Comment le préparer

Define the supplier entity used for counting.
Compile the complete supplier-assessment register for the reporting period.
Consolidate duplicate records and repeat assessments.
Confirm the social criteria and performance expectations used.
Identify the number of unique suppliers assessed.
Determine which suppliers have significant actual or potential negative social impacts.
Document the impacts identified.
Identify suppliers with which improvements were agreed as a result of assessment.
Identify relationships terminated as a result of assessment.
Document the reasons for termination.
Calculate both percentages using the identified-impact supplier population.
Document any overlap between improvement and termination populations.
Prepare the recommended breakdown by supplier location and impact where appropriate.
Reconcile every count and percentage to supplier-level evidence.
Apply an applicable reason for omission where required information cannot be reported.
Verify the disclosure against GRI 414-2(a)–(e).

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 414-2 supplier-level information for [reporting period]. For every supplier assessed, include: supplier legal entity or controlled ID; supplier location; assessment date and type; social criteria or performance expectations assessed; actual impacts identified; potential impacts identified; whether an impact was determined to be significant; significance rationale; improvements agreed as a result of assessment; date of agreement; whether the relationship was terminated as a result of assessment; termination date and reason; and source-system and evidence references. Please also provide: the number of unique suppliers assessed; the number identified as having significant impacts; the percentage with improvements agreed; and the percentage with relationships terminated.

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 414-2 supplier-level information for [reporting period]. For every supplier assessed, include: supplier legal entity or controlled ID; supplier location; assessment date and type; social criteria or performance expectations assessed; actual impacts identified; potential impacts identified; whether an impact was determined to be significant; significance rationale; improvements agreed as a result of assessment; date of agreement; whether the relationship was terminated as a result of assessment; termination date and reason; and source-system and evidence references. Please also provide: the number of unique suppliers assessed; the number identified as having significant impacts; the percentage with improvements agreed; and the percentage with relationships terminated.

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

Suppliers were assessed using [assessment methods and social criteria]. Supplier entities were consolidated using [method]. Significant impacts were determined using [methodology]. Both action percentages use suppliers identified as having significant impacts as their denominator.

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

Outils de préparation professionnels pour GRI 414-2 — gratuits avec l’adhésion à LRA Community. Inscrivez-vous une fois (c’est gratuit) et tous les téléchargements se débloquent, avec la Bibliothèque des informations, les modèles et l’assistant IA LRA.

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01XLSClasseur préparation et assurancePoints de données, risques, preuves à vérifier, responsable et dossier de preuves.Obtenir gratuitement ↧ 02XLSPack de demande de donnéesE-mail de demande, modèle de message, champs de réponse et structure de validation.Obtenir gratuitement ↧ 03PDFFiche de bibliothèqueRésumé imprimable d’une page de cette fiche d’information.Obtenir gratuitement ↧

Préparation à l’assurance

Pour chaque affirmation, vérifiez les preuves

Affirmation Risque Preuves à vérifier
We applied the GRI supplier definition and documented the supplier entity used for counting.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The assessed-supplier count contains unique supplier entities rather than assessment events, contracts or findings.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Repeat assessments and duplicate supplier records were not double counted.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Every supplier included in the assessed count has supporting social-assessment evidence.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The assessments used identifiable social criteria or performance expectations.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We distinguished supplier risk scores from identified significant impacts.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We distinguished actual impacts from potential impacts in the supporting register.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The identified-impact supplier population is a subset of the assessed-supplier population.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Suppliers with several impacts were counted once in the supplier total.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The disclosed impacts can be traced to supplier-level findings.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Environmental impacts were not presented as social impacts without a social component.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The improvement percentage uses the identified-impact supplier population as denominator.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The improvement numerator includes suppliers with formally agreed improvements, whether or not implementation was complete.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Unilateral recommendations were not treated as agreed improvements without evidence.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The termination percentage uses the same identified-impact supplier denominator.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Only relationships terminated as a result of assessment were included.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Commercial terminations unrelated to social assessment were excluded.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Reasons for termination are supported by the assessment and decision records.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Suppliers appearing in both improvement and termination populations are treated consistently and disclosed transparently.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The two percentages are not assumed to total 100%.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Where no significant-impact suppliers were identified, the action percentages are reported as not applicable rather than 0%.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 figures can be recalculated from supplier-level records.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Recommended location and impact breakdowns are supported where provided.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 number of suppliers assessed is missing.
Assessment events are reported instead of unique suppliers assessed.
The number of suppliers with significant impacts is missing.
A high-risk supplier count is reported instead of suppliers with identified significant impacts.
Only confirmed actual impacts are reported and significant potential impacts are omitted.
The impacts identified in the supply chain are not described.
General policies or assessment processes are presented instead of impact information.
Environmental and social impacts are combined without a social breakdown.
The improvement percentage is calculated using all suppliers assessed.
The termination percentage is calculated using all suppliers assessed.
Completed improvement plans are counted instead of improvements agreed.
Agreed but ongoing improvements are excluded.
Recommendations issued unilaterally are treated as agreed improvements.
Commercial terminations unrelated to assessment are included.
Reasons for termination are omitted or described only as “commercial”.
Improvement and termination percentages are forced to total 100%.
Suppliers appearing in both populations are treated inconsistently.
A supplier with several impacts is counted several times.
A supplier assessed several times is counted several times.
The action percentages are reported as 0% when no significant-impact suppliers exist.
The percentage values cannot be reconciled to supplier counts.
Supplier location and impact breakdowns are omitted where they would provide important context.
Assessment coverage is presented as though it were the main GRI 414-2 metric.
GRI 414-1 new-supplier screening data are presented instead of GRI 414-2 information.

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 — No significant impacts identified
During 2026, 240 suppliers were assessed for social impacts. No suppliers were identified as having significant actual or potential negative social impacts.
The percentages for improvements agreed and relationships terminated were therefore not applicable.

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

Illustrative example 2

Illustrative treatment — Improvement followed by termination
Improvements were agreed with a supplier after the initial assessment. The relationship was later terminated because the agreed measures were not implemented. The supplier was included in both percentage numerators.

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

Rapports d’entreprises

Comment les entreprises publient GRI 414-2 en pratique

Exemples de pratiques de publication complètes et partielles. Ce sont des analyses fondées sur des preuves, non des modèles à recopier.

Rapports réels publiés
MOEVE, S.A.
Oil and Gas · Spain · 2025
Ouvrir le rapport →

Moeve’s Consolidated Management Report 2025 provides a direct quantitative response to GRI 414-2.

The report discloses:

1,698 suppliers screened using sustainability criteria in 2025;

no suppliers identified as having significant actual or potential negative impacts;

no applicable improvement percentage; and

no applicable termination percentage.

Separately, the report states that 1,938 performance assessments were carried out and that 826 suppliers were assessed because of their criticality. These are not interchangeable with the supplier count presented in the GRI 414-2 table.

It also reports 74 suppliers with non-significant non-conformities and states that all had closure plans. These suppliers do not belong in the GRI 414-2(b) denominator because their impacts were classified as non-significant.

The card should:

replace 1,938 assessments as the main GRI 414-2(a) figure with 1,698 suppliers;

distinguish assessment events from supplier entities;

retain the zero significant-impact result;

treat the two percentages as not applicable rather than missing;

remove the statement that narrative on page 154 is needed to complete the disclosure;

remove recycled-input information completely; and

classify the disclosure as a strong zero-significant-impact response, subject to confirming the social component of the combined sustainability criteria.

Moeve’s official report states that no suppliers were identified with significant negative impacts; its detailed table reports 1,698 suppliers screened, while the broader performance section reports 1,938 assessment events.

Aditya Birla Fashion and Retail Limited
Retailing · India · 2025
Ouvrir le rapport →

Aditya Birla Fashion and Retail Limited provides substantial quantitative reporting for GRI 414-2 on report page 149.

The report states that:

113 suppliers were assessed for social and environmental impacts;

38 suppliers were identified as having significant actual or potential negative impacts;

identified impacts included missing regulatory approvals, non-payment of minimum and overtime wages, absence of wage records and environmental impacts;

improvements were agreed with all 38 suppliers, representing 100%; and

relationships were terminated with 12 suppliers, representing 32%.

Of the 12 terminated suppliers, the report states that ten were terminated because of social impacts and two because of environmental impacts.

The card should:

replace the claim that 38 suppliers were selected for assessment with the correct assessment count of 113;

identify 38 as the significant-impact supplier population;

report the 100% improvement percentage;

report the 32% termination percentage;

include the impacts identified;

remove garments with sustainable attributes from the assessment;

remove third-party-audit percentages that do not answer GRI 414-2;

use page 149 as the substantive source; and

flag that the figures combine social and environmental assessments, requiring confirmation of the social-only supplier population for strict GRI 414-2 reporting.

Classify the report as strong combined environmental-and-social reporting with a social-disaggregation review point.

The official report states that 113 suppliers were assessed, 38 had significant actual or potential impacts, improvements were agreed with those suppliers and 12 relationships were terminated.

Engie Brasil Energia S.A.
Electric Utilities / IPP / Energy Traders · Brazil · 2025
Ouvrir le rapport →

ENGIE Brasil Energia’s 2025 Sustainability Report provides substantive quantitative information relevant to GRI 414-2.

The report identifies 47 companies as causing significant actual or potential social and environmental impacts. It also reports an improvement percentage of 2.13% and a termination result of 0%.

The card should:

retain the assessment-scope information concerning active contracts exceeding R$ 1 million as methodology context;

identify the number of suppliers actually assessed, rather than using only the eligibility rule;

report the 47 identified suppliers;

report the disclosed improvement percentage of 2.13%;

report the termination percentage of 0%;

identify the significant social impacts separately from environmental impacts;

clarify the denominator used for 2.13%;

verify whether 47 represents supplier entities or a combined set of companies with social or environmental impacts;

confirm whether any assessment-related termination reasons are applicable when the termination percentage is zero; and

remove the current statement that no specific percentages are provided.

Classify the report as substantial combined social-and-environmental reporting requiring social disaggregation and denominator verification.

The official 2025 report’s indexed content maps GRI 414-2 to substantive pages and reports a 2.13% improvement result; the report also identifies 47 companies in the relevant impact population.

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Connexes et exploration

New suppliers that were screened using social criteria → Fiche Parcourir toutes les informations →

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Aller plus loin · GRI 414-2

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This guide covers the five required elements of Disclosure 414-2 and the recommended breakdown by supplier location and significant social impact.

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Comment cette bibliothèque est construite 312 rapports publiés indexés 63 171 pages avec citations au niveau de la page 272 fiches disclosure conçues par des praticiens
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