The Accountability Framework, developed by the Accountability Framework initiative (AFi), offers guidelines to help companies in agriculture and forestry sectors establish ethical supply chains that protect forests, natural ecosystems, and human rights. The AFi is a coalition of environmental and human rights organisations dedicated to promoting ethical supply chains.

Target audience

The Framework primarily targets companies involved in producing, sourcing, or financing agricultural or forestry commodities. It is also applicable to financial institutions, industry groups, reporting and assessment systems, governments, and civil society organisations aiming to promote responsible supply chains.

Relevance to finance professionals

For finance professionals, the Accountability Framework serves as a valuable resource to assess and manage environmental and social risks associated with investments in agriculture and forestry sectors. By aligning with the Framework, financial institutions can:

• Assess risk exposure: Utilise tools like the Deforestation-Free Finance Roadmap to evaluate deforestation risks and associated human rights issues within investment portfolios.
• Set ethical investment policies: Develop and implement policies that promote ethical lending and investment practices, ensuring clients and holdings adhere to environmental and social standards.
• Engage with portfolio companies: Use the Framework to guide companies in improving their sustainability practices, thereby reducing risks related to deforestation and human rights violations.

By integrating the Accountability Framework into their operations, finance professionals can enhance due diligence processes, improve risk management, and contribute to global sustainability goals. This alignment not only safeguards investments but also promotes transparency and accountability in the sectors they support.