The accountability framework operational guidance series

4 April 2024

The Accountability Framework Operational Guidance series provides practical guidance for companies on implementing responsible agricultural and forestry supply chains. The series covers environmental protection, human rights, workers’ rights, Indigenous Peoples’ and local communities’ rights, supply chain management, reporting, remediation, and compliance with voluntary commitments and applicable law.

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OVERVIEW

Series overview

The Accountability Framework Operational Guidance series, initiated in 2019, is a collection of guidance documents developed by the Accountability Framework initiative (AFi) to help companies implement responsible supply chain commitments in agricultural and forestry commodity sectors. The series provides practical direction on environmental protection, human rights, ethical sourcing, supply chain governance, transparency, and accountability.

Purpose of the series

The purpose of the series is to support companies in translating sustainability and responsible sourcing commitments into operational practices. The guidance addresses topics including deforestation and ecosystem conversion, workers’ rights, Indigenous Peoples’ and local communities’ rights, supply chain management, remediation and grievance mechanisms, reporting and disclosure, and compliance with applicable laws. It is intended for organisations operating at different stages of commodity supply chains, including producers, processors, traders, manufacturers, retailers, and financial institutions.

Methodology

The series is based on the Accountability Framework’s core principles and provides detailed operational guidance for their implementation. Individual reports set out recommended approaches to due diligence, risk assessment, supply chain traceability, supplier engagement, monitoring and verification, reporting, remediation, and stakeholder engagement.

The guidance has been developed through a multi-stakeholder process involving companies, non-governmental organisations, technical experts, and other stakeholders. This approach aims to promote consistency and alignment across responsible sourcing initiatives, reporting frameworks, and sustainability programmes.

Relevance for finance professionals

Finance professionals can use the series as a reference framework when assessing corporate sustainability practices, supply chain due diligence systems, human rights governance, and environmental risk management. The guidance can support investment research, stewardship activities, ESG analysis, portfolio risk assessments, and the evaluation of company disclosures related to responsible sourcing and supply chain performance.

The series is also useful for understanding how companies manage sustainability risks within commodity supply chains and how these practices align with evolving reporting expectations, due diligence requirements, and responsible business conduct frameworks.