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Reporting and assessment initiatives can use the Accountability Framework to increase alignment on the measurement of corporate performance and ensure assessment methods and metrics match expectations for corporate action on responsible supply chains.

How the AFi works with reporting and assessment initiatives

The Accountability Framework specifies expectations and good practices for companies to achieve ethical supply chains by setting ambitious goals, taking effective action, and monitoring and reporting progress. Since 2019, the AFi has worked closely with the reporting and assessment community to develop and update a set of common metrics that correspond to these same elements of performance. Reporting and assessment initiatives use these metrics to guide the continuous improvement of reporting standards and systems. 

The harmonised set of metrics is contained in the Common Methodology for Assessment of Progress Towards Deforestation- and Conversion-Free Supply Chains. This resource provides a menu of metrics that cover the four key elements of reporting addressed in the Framework: 1) exposure to environmental and social risk; 2) management systems and activities to address this risk; 3) levels of traceability and control of materials in the supply chain; and 4) progress and outcomes related to ethical supply chains.

The Common Methodology was co-developed by a group of leading reporting and assessment initiatives, including CDP, Global Canopy, WWF, WRI, ZSL SPOTT, and others. Its metrics have been integrated into key reporting and assessment tools such as CDP Forests, the Global Reporting Initiative’s Agriculture, Aquaculture, and Fishing Sector Standard, Forest 500, and the Key Performance Indicators of the Consumer Goods Forum’s Forest Positive Coalition.

Any organisation or initiative may use the Common Methodology to identify or develop indicators or metrics related to commodity-driven deforestation, ecosystem conversion, and human rights violations.

What this means for companies

As described above, the Accountability Framework initiative supports progress in standardising and improving reporting and disclosure systems overall. However, it does not ask companies to report directly to the AFi. 

Rather, the AFi encourages companies to report and disclosure sustainability risk, practices, and performance via reporting standards and platforms that align with the Accountability Framework. The page on reporting for companies provides more information about how to do so. 

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