SASB/Tech.&Comm./Elect. Manuf. Svcs & Orig. Design Manuf. -3.3- Supply Chain Auditing Compliance

Sustainability Accounting Standards Board (SASB) Standards Sustainable Industry Classification System (SICS) Sector: Technology & Communications SICS Industry: Electronic Manufacturing Services & Original Design Manufacturing Section 3: Key Metrics 3.3: Supply Chain Auditing: RBA VAP & Non-Conformance Compliance – Metrics TC-ES-320a.2 & TC-ES-320a.3 How do tech giants verify that their supplier factories are safe, ethical, and legally compliant? Meet the Responsible Business Alliance (RBA) Validated Audit Process (VAP). In this deep dive, we break down how companies disclose facility audit coverages and track corrective action plans (CAPs) for priority violations. What you'll learn: The mechanics of the RBA VAP and what defines a "high-risk" factory. How to report priority vs. other non-conformance rates. The difference between auditing own facilities and Tier 1 supplier operations.