Reporting, Disclosure, and Claims

Guidance on good practice for company reporting against commitments related to the Accountability Framework’s scope, including regular public reporting, information disclosure, and claims about performance related to commitments


Download Guidance on Reporting, Disclosure, and Claims

Stage of the ethical supply chain journey

Report progress

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).

Topics in this guidance


1. Overview of reporting on supply chain commitments

2. Content of company reporting on commitments

3. Information disclosure regarding the supply base and suppliers

4. Claims

Annex 1: Management systems and activities related to implementation of commitments

Learn more

Core Principle
Reporting, disclosure, and claims
Apply the Framework: Reporting
Learn how to use the Accountability Framework to support clear and effective reporting
Using Existing Reporting Systems to Report on Commitments

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