ESG Steponline

Report the number and   nature of child labour and   forced labour incidents, if  any

Companies should provide the number of substantiated complaints, if any, concerning human rights violations in child and forced labour as at the end of the reporting period. Substantiated complaints refer to written statements by regulatory or similar official bodies addressed to the company that identifies violations of human rights, or a complaint lodged with the company that has been recognised as legitimate by the company. Human rights refer to rights inherent to all human beings, which include, at a minimum, the rights set out in the UN International Bill of Human Rights and the principles concerning fundamental rights set out in the ILO Declaration on Fundamental Principles and Rights at Work. In addition, companies are encouraged to report on measures taken. For more information, companies can refer to the ILO ‘Tripartite Declaration of Principles Concerning Multinational Enterprises and Social Policy’ and Organisation for Economic Co-operation and Development (OECD) Guidelines for Multinational Enterprises for further guidance. This can reflect the reporting company’s approach to risk assessment on this issue.