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The Accountability Framework has 12 Core Principles

These principles serve as a guide for companies and others in setting, implementing, and monitoring effective commitments on deforestation, ecosystem conversion, and human rights in ethical supply chains.

Download the Core Principles 

The Core Principles guide companies in seven action areas that are essential to achieving ethical supply chains.

Core Principle 1:

Protection of forests and other natural ecosystems

Companies commit to eliminate deforestation and the conversion of all natural ecosystems from their operations, supply chains, and financial investments.

Core Principle 2:

Respect for human rights 

Companies commit to respecting internationally-recognised human rights, including the rights of Indigenous Peoples, local communities, workers, and others who may be affected by company activities.

Core Principle 3:

Specification of commitments

Commitments apply broadly to a company’s operations, sourcing, and financing, include time-bound targets, and apply common definitions.

Core Principle 4:

Company systems to drive effective implementation

Companies establish systems and processes that effectively promote and facilitate the implementation of commitments.

Core Principle 5:

Supply chain assessment and traceability

The origins of materials in supply chains are known or controlled to a sufficient extent to determine that the production and processing units of origin comply with commitments.

Core Principle 6:

Managing for supply chain compliance

Companies manage their entire supply chain to proactively fulfill commitments, identify non-compliance, and resolve any such issues expeditiously and effectively.

Core Principle 7:

Site establishment

Companies conduct or support responsible practices in land acquisition, land-use planning, and site development.


Site management and long-term protection 

Companies conduct or support effective land management to provide long-term protection of conservation and cultural values. 


Remediation and environmental restoration 

Where companies have contributed to adverse human rights or environmental impacts, they provide for or cooperate in the remediation of any associated harms. An effective grievance mechanism is in place to facilitate access to remedy. 


Collaboration for landscape and sectoral sustainability 

Companies contribute to sector, landscape, and jurisdictional initiatives to foster collaboration towards addressing key social and environmental challenges. 


Monitoring and verification 

Companies conduct regular monitoring and verification of social and environmental performance of their supply chains relative to their commitments and time-bound targets. 


Reporting, disclosure, and claims 

Companies publicly report on progress towards fulfilling their commitments. Claims about company performance are backed by credible verification. 

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