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

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Comment Constituency Region Reporting<br />

Relationship<br />

Comment<br />

Content Comment<br />

Should be incorporated into Management <strong>Disclosure</strong><br />

238<br />

1819-1820 __Report the percentage of new suppliers and other business partners scr...<br />

Report the percentage of new suppliers and other business partners screened for human rights<br />

performance, broken down by the location of the supplier and other business partner.<br />

Comment<br />

Content Comment<br />

Comments on <strong>Global</strong> Reporting Initiative Proposed draft G4 Guidelines.<br />

I would like to offer one comment on the Human Rights aspect “Investment” at “CORE HR1 Percentage and total number of<br />

significant investment agreements and contracts that include human rights clauses or that have undergone human rights<br />

screening”.<br />

One of the key challenges in the area of Human Rights reporting is the lack of quantitative data. This was noted in the GRI sponsored<br />

report “Reporting on Human Rights” (<strong>Global</strong> Reporting Initiative, 2009). While environmental and economic results are reported<br />

quantitatively, the Human Rights area contained little quantitative data.<br />

The Core HR1 Aspect is measuring the number of contracts or agreements that include human rights clauses. This is a helpful<br />

measure in that the reader can look for changes from year to year. However, it does not provide an evaluation of the extent to<br />

which the organization is working with suppliers that are conscious of human rights. A more meaningful metric would be the<br />

percentage of purchases that are made through suppliers that are under an agreement with a human rights clause. By computing<br />

the percentage of dollar purchases rather than only the number of agreements, it provides a more meaningful assessment of the<br />

extent to which the entity’s operations are addressing this issue.<br />

This data should be available through and entities purchasing data. Companies regularly track the volume of purchases that are<br />

made with vendors for internal management processes. In addition, companies are attempting to compile more information on<br />

their supply chain activities.<br />

Submitted by,<br />

Robert A. Rebman, CPA MBA<br />

Instructor, Benedictine University, Lisle, IL USA<br />

238<br />

1846 Screening for human rights performance __may cover, __ but is not limited to:<br />

may cover,<br />

Comment<br />

Wording Comment<br />

"should at least cover some of the following"<br />

Otherwise the screening might exclude all those criteria and yet be considered a HR screening<br />

242<br />

1869 CORE G4 11 Percentage of __existing suppliers __ and other business partners identified<br />

existing suppliers<br />

Mediating<br />

Institution<br />

Mediating<br />

Institution<br />

Northern<br />

America<br />

Europe<br />

Report Reader<br />

academic<br />

research<br />

Consultant<br />

Report Reader<br />

Business Europe Reporter<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 1611 of 2491

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