12. Report progress

Company claims regarding performance or progress 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 performance and progress related to the elimination of deforestation, conversion, and human rights abuses in its operations, supply chains, and financial investments. Reports include information on:

• exposure and risk related to deforestation, conversion, and human rights abuses;
• company policies, management systems, and implementation actions;
• supply chain traceability and control; and
• performance and outcomes at the supply-base level, including levels of compliance with policies and commitments.

12.2   These regular public reports use appropriate metrics and indicators aligned with credible reporting methodologies and common definitions. Reports specify monitoring methodologies, data sources, and whether and how the information has been verified. Reports are made freely available in formats and languages that are accessible to stakeholders. The company provides opportunities for public comment on reported information.

12.3   In addition to regular public reports on environmental and social performance, the company publicly discloses information on its suppliers and supply origins, including the nature and status of 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 Section 3 of the Operational Guidance on Reporting, Disclosure, and Claims.

12.4   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 (eg, no-deforestation or no child labour) are substantiated by verification consistent with Core Principle 11.