Reporting, disclosure, and claims

Reporting, disclosure, and claims

Companies publicly report on progress toward implementing their commitments. These claims are backed by credible verification.

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Stage of the ethical supply chain journey

Report progress

Progress and outcomes related to the implementation of commitments are reported publicly on a regular basis. These reports reference and adhere to common definitions and good practices for conveying accurate and verifiable information. Company claims regarding progress or performance are backed by credible verification (Core Principle 11 ). This Principle applies to all companies. The scope of reporting may differ based on position in the supply chain.

12.1

At least once a year, the company reports on the status of progress towards meeting its commitments. Reports present quantitative and qualitative metrics of progress relative to the company’s publicly issued commitments. Metrics are based on clear and accepted terminology and align with common reporting systems and platforms. Reports also indicate the monitoring methodology, data sources, and whether and how the information has been independently verified. Reports are made freely available in formats and languages that are accessible to stakeholders.

12.2

In addition to regular reports on progress towards commitments, the company publicly discloses information on its suppliers, supply origins, and the nature and status of any associated non-compliances and grievances. The nature of this information is appropriate to the context and the company’s role in the supply chain, as further elaborated in the Operational Guidance on Reporting, Disclosure, and Claims. The company provides opportunities for public comment on this information.

12.3

Communications about progress or performance are substantiated by public reporting on implementation actions and outcomes. Claims regarding the achievement of specific outcomes or performance thresholds (e.g., no deforestation or no child labour) are substantiated by verification consistent with Core Principle 11 and associated Operational Guidance.

Apply the Principle

Operational Guidance
Monitoring and Verification
Operational Guidance
Reporting, Disclosure, and Claims

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