GRI 308: Supplier Environmental Assessment 2016 sets out reporting requirements on the topic of supplier environmental assessment. This Standard can be used by an organization of any size, type, sector or geographic location that wants to report on its impacts related to this topic.
In the context of the GRI Standards, the environmental dimension of sustainability concerns an organization’s impacts on living and non-living natural systems, including land, air, water and ecosystems.
GRI 308 addresses the topic of supplier environmental assessment.
An organization might be involved with impacts either through its own activities or as a result of its business relationships with other parties. Due diligence is expected of an organization in order to prevent and mitigate negative environmental impacts in the supply chain. These include impacts the organization either causes or contributes to, or that are directly linked to its activities, products, or services by its relationship with a supplier.
These concepts are covered in key instruments of the United Nations: see the References section of this Standard.
The disclosures in this Standard can provide information about an organization’s approach to preventing and mitigating negative environmental impacts in its supply chain. Suppliers can be assessed for a range of environmental criteria such as impacts related to water, emissions, or energy. Some of these criteria are covered in other GRI Standards in the 300 series (Environmental topics).
Additional disclosures that relate to this topic can also be found in:
If the reporting organization has identified both topics as material, it can combine its disclosures for GRI 308 and GRI 414. For example, if the organization uses the same approach for managing both topics, it can provide one combined explanation of its management approach.
Effective date: 1 July 2018
Earlier adoption is encouraged.
GRI 308: Supplier Environmental Assessment
1. Management approach disclosures
2. Topic-specific disclosures
Disclosure 308-1 New suppliers that were screened using environmental criteria
Disclosure 308-2 Negative environmental impacts in the supply chain and actions taken