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

New suppliers that were screened using social criteria

Guida pratica per preparare questa informativa. Usa questa scheda per individuare le informazioni da predisporre, verificare le affermazioni e organizzare le evidenze a supporto. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale Global Reporting Initiative.

Status giuridico

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.

Apri la fonte ufficiale Global Reporting Initiative ↗ Condividi

Passaporto pubblicato

Ultima revisione il 2026-08-03
RK Revisionato da 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 Materiale didattico LRA · Non emesso né approvato da Global Reporting Initiative

Standard

GRI 414: Supplier Social Assessment

Disclosure GRI 414-1 · 2016

In vigore

2018-07-01

Fonte ufficiale: Apri ↗

Ultima revisione

2026-08-03

Materiale didattico LRA · Non emesso né approvato da Global Reporting Initiative

Per preparare questa informativa
9LRA preparation fields 20affermazioni da verificare 12aree di evidenza

Focus dell’informativa

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.

Questo materiale didattico LRA supporta la preparazione dell’informativa. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale Global Reporting Initiative.

Prima di iniziare

Prima di iniziare

Una breve checklist prima di preparare questa informativa: spunta ogni voce man mano che la definisci.

Preparazione

Informazioni chiave da preparare

Campo da preparare Cosa rilevare Suggerimento sull’evidenza Responsabile
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
＋ Mostra i sotto-elementi di GRI 414-1 (checklist di lavoro LRA)

Come prepararla

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.

Richiedi i dati

Request the disclosure evidence

Traduci l’informativa in una domanda di business interna, poi adattala al linguaggio della tua organizzazione.

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.

Richiesta migliore

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.

Redigi la tua informativa

Note che trasformano i dati in un’informativa

Modelli formativi LRA: adattali alla tua organizzazione e verifica la fonte ufficiale prima dell’approvazione.

Nota metodologica

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.

Nota di contesto

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 download

Strumenti e moduli per la preparazione

Strumenti professionali di preparazione per GRI 414-1 — gratuiti con l’iscrizione a LRA Community. Registrati una volta (è gratis) e sblocchi tutti i download, insieme alla Biblioteca delle informative, ai modelli e all’assistente IA di LRA.

Gratis · Membri della Community
01XLSCartella di lavoro per preparazione e assurancePunti dato, rischi, evidenze da verificare, responsabile e pacchetto di evidenze.Ottienilo gratis ↧ 02XLSPacchetto per la richiesta datiE-mail di richiesta, modello di messaggio, campi di risposta e struttura di approvazione.Ottienilo gratis ↧ 03PDFScheda della bibliotecaSintesi stampabile di una pagina di questa scheda informativa.Ottienilo gratis ↧

Preparazione all’assurance

Per ogni affermazione, verifica le evidenze

Affermazione Rischio Evidenze da verificare
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.

Pacchetto di evidenze da preparare

Lacune ricorrenti nella rendicontazione

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.

Esempi

Esempi illustrativi

Sintetici, scritti da LRA: non provengono dal report di un’azienda né dal testo di uno 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.

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Riferimenti al framework

Requisiti GRI pertinenti e informative correlate

Riferimenti disponibili al framework e informative vicine utili alla preparazione di questo requisito.

GRI

GRI 414-1

all’interno di GRI 414: Supplier Social Assessment

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Correlati ed esplora

Negative social impacts in the supply chain and actions taken → Scheda Sfoglia tutte le informative →

Altro in GRI 414 → Sfoglia il catalogo completo → Home della Biblioteca delle informative → Cerca in tutte le informative →

Approfondisci · GRI 414-1

Impara a preparare questa informativa dall’inizio alla fine

This guide covers the percentage required by Disclosure 414-1 and the supporting supplier-population, screening and calculation fields.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

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