GRI 308 Supplier-environmental-assessment

When reporting its management approach for supplier environmental assessment, the reporting organization should disclose the systems used to screen new suppliers using environmental criteria, and a list of the environmental criteria used to screen new suppliers; processes used, such as due diligence, to identify and assess significant actual and potential negative environmental impacts in the supply chain; how the organization identifies and prioritizes suppliers for assessment of environmental impacts. It is also recommendable to describe actions taken to address the significant actual and potential negative environmental impacts identified in the supply chain, and whether the actions are intended to prevent, mitigate, or remediate the impacts; how expectations are established and defined in contracts with suppliers to promote the prevention, mitigation, and remediation of significant actual and potential negative environmental impacts, including targets and objectives; whether suppliers are incentivized and rewarded for the prevention, mitigation, and remediation of significant actual and potential negative environmental impacts; practices for assessing and auditing suppliers and their products and services using environmental criteria; a list of the type, system, scope, frequency, current implementation of assessment and audit, and which parts of the supply chain have been certified and audited; the systems in place to assess the potential negative impacts of terminating a relationship with a supplier as a result of assessing the supplier for environmental impacts, and the organization’s strategy to mitigate those impacts.

Assessments can be informed by audits, contractual reviews, two-way engagement, and complaint and grievance mechanisms.