Social & Community • S
100%
Of net annual contract spend
Inclusive Procurement & National Non-Profit Supplier Spend
Sustainable Procurement, Local Content & Supplier Diversity table in the annual ESG report.
STATUTORY OPERATING CHARTER • ARTICLES 185 & 194 (M/132)
Operational supply at prevailing market parity. Audited ESG impact locked by statute.
Athar Sourcing converts routine institutional procurement (OPEX / COGS) into verified social, environmental, and governance outcomes via a 4-part Open-Book contract — at 0% Green Premium and 0% private dividend distribution.
- Full market-price parity (0% Green Premium) powered by national idle manufacturing capacity.
- Direct ESG report eligibility across GRI 204-1, GRI 201-1, GRI 301, and GHG Scope 3 with quarterly assurance.
- Independent 6-stage quality assurance (Athar QA) structurally separated from host factories.
Turn underutilized production capacity into scheduled, payment-assured institutional orders.
We partner with qualified Saudi factories and logistics operators to activate idle lines without sales overhead or collection risk, backed by Athar QA supervision and circular capability upgrades.
- Predictable institutional batch orders lifting plant utilization with Zero new CapEx.
- Transparent Open-Book conversion rates covering agreed operating costs on reliable settlement terms.
- Direct access to our Local Supply Chain (30%) and Environmental Transition (35%) statutory escrow channels.
0%
Green Price Premium
Matched to prevailing market rate
0%
Private Dividend
Locked under Articles 185 & 194
9.09%
Net Invoice Impact Share
Equals +10% declared margin on cost
06
Independent Athar QA Stages
Pre-release batch verification
Why Conventional Sustainable Procurement Stalls in Tender & Audit Committees
Procurement and finance leaders face an artificial trade-off: absorb inflated 'green' markups that penalize operating budgets, or sign opaque commercial contracts that leave supply chains disconnected from ESG targets.
Conventional sustainability is priced as a luxury surcharge rather than operational efficiency.
Legacy Bottleneck: Legacy vendors layer duplicated capital assets and multi-tier broker margins onto invoices under 'eco' labels, causing procurement committees to reject them against baseline commercial bids.
Athar Sourcing Resolution: Athar Sourcing eliminates the surcharge by contracting national idle industrial capacity and fixing a single declared +10% cost margin (9.09% of invoice) within normal market pricing.
0% Green Premium above market parity
Philanthropic grants fluctuate annually while 95% of procurement spend generates zero documented impact.
Legacy Bottleneck: Community budgets are managed as discretionary silos vulnerable to budget cuts, while multi-million-riyal supply contracts pass through the ledger without creating national industrial jobs or GRI disclosures.
Athar Sourcing Resolution: Our model embeds impact inside the supply contract itself: 100% of spend remains standard operational procurement (OPEX / COGS) while unlocking verified inclusive-procurement and community metrics.
100% Standard OPEX / COGS Booking
Unverified marketing claims fail SOCPA financial audits and ISAE 3000 sustainability assurance.
Legacy Bottleneck: Opaque lump-sum invoices provide no visibility into raw material provenance, Scope 3 reductions, or surplus destination—exposing boards and sustainability reports to assurance qualifications.
Athar Sourcing Resolution: Every Open-Book invoice itemizes direct costs and the declared impact margin, backed quarterly by the Athar ESG Report and Form ATH-IMP-12 under dual CPA and ISAE 3000 review.
Dual Assurance: SOCPA CPA + ISAE 3000
Four Contractual Pillars Backed by Six Independent QA Stages
Athar Sourcing operates as an asset-light sovereign parent unifying Open-Book contracting, independent quality assurance, and statutory escrow governance across every supply vertical.
By avoiding heavy capital expenditure, we eliminate embodied facility emissions, lower fixed unit overhead, and lift utilization across national industrial assets.
Every invoice discloses: (1) Qualified Raw Inputs, (2) Agreed National Conversion, (3) Independent Athar QA & DDP Logistics, and (4) Declared +10% Cost Margin (= 9.09% of Net Invoice).
No shipment is cleared for client delivery until it passes our 6-stage sector-adapted verification protocol and receives an official Batch Certificate of Conformance (Batch CoC).
Enforced by Articles 185 and 194 of the Saudi Companies Law (Royal Decree M/132), 100% of declared impact proceeds enter a ring-fenced escrow account audited under SOCPA and ISAE 3000.
Where & How Athar Contracts Count in Client ESG Reports — Standards & Exact Percentages
Athar Sourcing is engineered so CFOs and Sustainability Officers can map routine supply contracts directly into annual ESG disclosures under international and Saudi frameworks, with exact statutory percentages certified quarterly via Form ATH-IMP-12.
S • Social & Community Service
100% Inclusive Spend • 9.09% Direct Community Share
+ 65% of Ring-Fenced Escrow (35% Industrial Jobs & Training + 30% Local Supply Chain & R&D)
100% of net contract value qualifies under Inclusive & Diverse Procurement (GRI 204-1), while the +10% declared margin (= 9.09% of net invoice) counts as direct supply-chain community investment (GRI 201-1).
E • Environmental & Scope 3
100% Batch Material Traceability • 35% of Escrow
Verified metric-ton (tCO2e) avoidance under GHG Protocol Scope 3 (Cat. 1 & Cat. 4)
Documents Scope 3 emissions avoided through local idle-capacity manufacturing vs. imports/new CapEx, alongside verified input weight and recycled/sustainable content tracking (GRI 301).
G • Governance & Statutory Assurance
100% Open-Book Contracts • 0% Private Dividend
100% Ring-Fenced Escrow Lock • Quarterly Dual Audit (SOCPA CPA + ISAE 3000)
Full value-chain transparency (GRI 2-6) and zero greenwashing exposure backed by Articles 185 & 194 of the Saudi Companies Law (Royal Decree M/132).
Social & Community • S
9.09%
Of net invoice (+10% declared margin on cost)
Direct Community Investment Embedded in Supply
Direct Economic Value Generated & Distributed (Community Investments) without drawing on separate grant budgets.
Social & Community • S
35%
Of ring-fenced impact escrow proceeds
Industrial Employment & Vocational Training Channel
Workforce Localization, Technical Upskilling Hours & Supply-Chain Job Creation indicators.
Social & Community • S
30%
Of ring-fenced impact escrow proceeds
Local Supply Chain Resilience, Studies & Responsible Innovation
Indirect Economic Impacts: national SME quality upgrades plus funding Athar Studies and Athar Responsible Innovation (Schools as Productive Environments).
Environmental • E
100%
Of delivered operational batches
Material Provenance & Scope 3 Carbon Avoidance (tCO2e)
Value-Chain Emissions (Purchased Goods & Upstream Transport) and Materials Stewardship disclosures.
Environmental • E
35%
Of ring-fenced impact escrow proceeds
Environmental & Circular Transition Escrow Channel
Supply-chain decarbonization, recycled-input transition, and circular recovery programs across partner plants.
Governance • G
0% / 100%
0% private dividend • 100% Open-Book & escrow lock
Open-Book Supply Governance, Statutory Profit-Lock & Dual Assurance
Supply-Chain Governance, Anti-Greenwashing Controls, Ethical Sourcing & Board Audit disclosures.
Accounting Control • IFRS
100%
Booked as standard OPEX / COGS
Financial Non-Duplication Rule Across P&L and ESG Disclosures
100% of invoice value is recorded on the Income Statement as routine operational procurement (OPEX / COGS)—never double-booked as a separate charity expense—with cross-referenced ESG notes.
Methodological Note on Overall E · S · G Index Weightings: Top-level composite weights assigned to E, S, and G pillars inside a client's annual report follow the client's adopted disclosure standard (such as Saudi Exchange / Tadawul ESG Disclosure Guidelines or GRI Universal Standards). Athar Sourcing delivers the audited absolute figures and statutory percentages above ready for direct line-item insertion.
A Self-Sustaining Loop Turning Supply Surplus into National Capability
Impact does not stop at warehouse delivery: ring-fenced proceeds fund applied supply-chain research and productive-environment pilots that feed back into stronger national industry.
01Operational & Financial Engine
Athar Sourcing | أثر للتوريد المسؤول
Executes Open-Book institutional contracts across national idle capacity, generating ring-fenced impact proceeds at market parity.
02Research & Impact Measurement Arm
Athar Studies | أثر للدراسات
Diagnoses structural supply-chain gaps and publishes rigorous carbon, local-content, and socio-economic measurement methodologies.
03Applied Pilots & Productive Environments
Athar Responsible Innovation | أثر للابتكار المسؤول
Translates research into field testbeds—led by 'Schools as Models for Productive Environments' connecting youth to circular real-economy skills.
Specialized Supply Sectors Governed 'by Athar Sourcing'
Each supply vertical operates with a focused sector identity tailored to its market, while remaining bound to the parent company's Open-Book formula, centralized Athar QA, and statutory escrow lock.
OPERATING VERTICAL • LIVEأثر للتغليف
ATHAR PACK
by Athar SourcingInstitutional supply of high-turnover industrial and operational packaging at prevailing market parity under the 4-part Open-Book formula, backed by independent batch QA and quarterly ESG disclosure.
Governed by 6-stage Athar QA, GRI 301 material tracking, and Scope 3 reporting.
NEXT VERTICAL • PHASE 02أثر للغذاء
ATHAR CATERING
by Athar SourcingInstitutional dry and staple food supply and contractual catering built on fair-measure Open-Book pricing, linking national agricultural and food processors to enterprise demand.
Currently accepting early institutional buyer and food-operator onboarding.
EXPANSION • PHASE 02أثر للحلول اللوجستية
ATHAR LOGISTICS
by Athar SourcingSustainable pallet pooling, secure staged warehousing, and scheduled institutional transport with per-corridor GHG Protocol Scope 3 Category 4 emissions tracking.
Open for national warehouse and fleet partner pre-qualification.
Governance Built to Clear Procurement, Finance, and Audit Committees
Articles 185 & 194 (Royal Decree M/132)
Incorporated as a Saudi Private Non-Profit Company under Part Seven of the Companies Law, legally prohibiting any private dividend or surplus distribution.
Ring-Fenced Impact Escrow
Strict banking and accounting separation between operational supply settlements and declared impact proceeds dedicated to the 35% / 35% / 30% channels.
Dual Independent Assurance
Annual and quarterly financial audit by a licensed SOCPA CPA alongside independent sustainability assurance under ISAE 3000.
Direct Answers for Procurement, CFO, and Sustainability Teams
100% of the invoice is booked on your Income Statement as standard operational procurement (OPEX / COGS) under IFRS/SOCPA because you receive spec-compliant goods at market price. It is never double-booked as a separate donation, while non-financial impact is disclosed in your ESG report via Form ATH-IMP-12.
Both figures express the exact same riyal amount from two bases: Athar adds a declared +10% impact margin above verified direct cost (e.g., SAR 100 direct cost + SAR 10 impact = SAR 110 net invoice). SAR 10 divided by SAR 110 equals exactly 9.09% of the net invoice.
Athar Sourcing holds single-point contractual accountability to the buyer. Our independent Athar QA unit enforces 6-stage pre-release inspection, Batch CoCs, SLAs, and CAPA remedies so buyers never manage factory disputes.
By eliminating duplicated factory CapEx, commercial sales bloat, and multi-layer broker markups—channeling predictable institutional volume into underutilized national production lines.
Every delivery includes an itemized 4-part Open-Book invoice and Batch CoC. Every quarter, you receive the certified Athar ESG Report containing Form ATH-IMP-12 and ready-to-insert tables mapped to GRI 204-1, GRI 201-1, GRI 301, and GHG Scope 3.
Initiate an Open-Book Supply Assessment or Facility Qualification
Select your institutional track and complete the brief below to generate a reference-coded dossier ready for immediate dispatch via official email or direct executive WhatsApp.
REFERENCE PARTNERSHIP BRIEF GENERATED
Reference Code: ATH-2026-0000