AFi releases updated guidance on supply chain reporting
20 março 2025
Revisions to the Operational Guidance on Reporting, Disclosure, and Claims reflect recent developments in corporate reporting on responsible supply chains.
The Accountability Framework initiative (AFi) today has released an updated version of the Accountability Framework’s Operational Guidance on Reporting, Disclosure, and Claims. It walks users through good practices for corporate reporting on deforestation, ecosystem conversion, and human rights risks associated with commodity production and trade.
Companies can use the resource to guide sustainability reporting on:
- exposure to environmental and social risks
- management systems, activities, and implementation status
- compliance and outcomes
The guidance emphasises the use of accepted and technically-sound metrics and reporting systems to communicate this information in a clear and standardised way.
In addition to detailed information on public and business-to-business reporting, the document also offers good practices for transparency related to the origin of supply chain materials. Further, it provides principles for making claims that are substantiated by credible evidence.
The revision of the Operational Guidance is accompanied by an update to the AFi’s short how to guide summarising how the Framework can be used to support reporting on supply chain risks and impacts. It covers the scope of reporting, the selection of indicators and reporting standards, reporting on company systems and activities, and the structure of reporting on deforestation- and conversion-free product volumes.
Expanded guidance offers greater detail
Since the Accountability Framework was first published in 2019, there has been significant progress in the development of clear and credible indicators for reporting on responsible supply chains. After having led and supported this work in recent years, the AFi has revised its guidance to incorporate more detail on recommended indicators.
The updated Operational Guidance sets up companies to report successfully in line with the most credible reporting standards and platforms that cover the scope of the Accountability Framework, including CDP and GRI.
Additionally, the revised resource includes updated and more detailed guidance on reporting compliance with deforestation- and/or conversion-free supply chain commitments and policies. The guidance is based on indicators and methods developed by the AFi and CDP as part of the recent update to the AFi’s Common Methodology for Assessment of Progress Toward Deforestation- and Conversion-Free Supply Chains.
The AFi’s approach to revisions
The revised guidance incorporates recent advancements in sustainability reporting, and addresses questions and user needs that have emerged since the publication of the first version in 2019.
Updates were made following the AFi’s Policy on Revisions to the Accountability Framework. A summary of the changes made to the guidance, along with the rationale for each, can be found here.
To get started reporting in line with the Accountability Framework, download the Operational Guidance, visit our Report progress action area page, or access our revised reporting how to guide.