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Qualitative Online Feedback: Supply Chain Disclosure - Global ...

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Comment Constituency Region Reporting<br />

Relationship<br />

Organize references in accordance with legislation from each country, to compliment international references Business Latin America Reporter<br />

Organize references in accordance with the legislation of each country to compliment international references<br />

Overall, the G4 makes it more difficult for companies to report and specially creates a challenge to those that are thinking of starting<br />

to report. However, having supply chain is innovative, relevant and necessary.<br />

PLEASE Consider that in LATIN AMERICA, this will be a huge effort for companies, that are trying to assume first their own<br />

responsibility! And GRI is pushing them to assume the responsibility of the whole chain, and compilate the information of the whole<br />

chain. This will automatically, in my view, generate two effects: more consultants surroundings companies efforts to report (with<br />

consequences on expenses, outsourcing and others) and besides, the desincentivation of companies to report and use GRI.<br />

See comment above.<br />

See comments made on scope and type reporting under 'other' comments.<br />

Since supply chain is being introduced for the first time as part of Sustainability Reporting, GRI should have approached it by going<br />

the development of broad guidelines that are open, flexible and not prescriptive. This should have been the first step to bring<br />

sustainability into the supply chain before mandating particular fixed requirements for disclosure at a later date<br />

Mediating Latin America Report Reader<br />

Institution<br />

academic<br />

Business Latin America Reporter<br />

Mediating<br />

Institution<br />

Financial<br />

Markets &<br />

Information<br />

Users<br />

Mediating<br />

Institution<br />

Latin America<br />

Europe<br />

Asia<br />

Reporter<br />

Consultant<br />

Assurance<br />

Provider<br />

Report Reader<br />

Report Reader<br />

Former report<br />

preparer.<br />

Current<br />

Academic<br />

Business Asia Reporter<br />

In developing countries where supply chain often is small and medium enterprises , all the requirements are not feasible to meet.<br />

The level of quantitative information required for <strong>Supply</strong> <strong>Chain</strong> disclosures will deter organizations from disclosing such information<br />

Expectation for entire supply chain to be covered is an unreasonable requirement, similar to issues raised in the value chain<br />

approach of Content and Boundary<br />

strengthen the link between supply chain mapping, impact/risk assessment, materiality and boundary for supply chain reporting to<br />

the effect that reporters are not expected to report on the supply chain performance of their entire supplier base but where<br />

impacts/risks are material.<br />

Mediating<br />

Institution<br />

Africa<br />

Report Reader<br />

Second G4 Public Comment Period: Submissions<br />

Document 8 of 12 – <strong>Qualitative</strong> <strong>Online</strong> <strong>Feedback</strong>: <strong>Supply</strong> <strong>Chain</strong> <strong>Disclosure</strong><br />

Page 1332 of 2491

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