Purpose & Summary

The increasing number of companies making ethical supply chain commitments has coincided with increasing expectations for corporate reporting and disclosure on sustainability issues. Companies must demonstrate progress towards their commitments through accurate, thorough, and timely reporting so that their investors, business partners, governments, civil society, and consumers can make decisions based on credible information. In addition, companies may wish to make claims about the extent to which they have fulfilled their commitments or made progress towards doing so. This Operational Guidance elaborates on Core Principle 12, specifying good practice for company reporting, disclosure, and claims related to commitments that address the Accountability Framework’s scope (i.e., halting deforestation and ecosystem conversion and respecting human rights).