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The annex says what the supplier must do Sustainability annexes have become demanding documents. They require a living wage, prohibit forced and child labour, cap working hours, grant audit rights and allow termination for a sustainability breach. They are usually carefully drafted, and they describe comprehensively what the supplier must do. They are also, usually, […]

Over the past few years the EU has legislated in detail on how companies must address sustainability in their own operations and in their value chains. The best known instrument is the Corporate Sustainability Due Diligence Directive, but it is far from the only one: the Deforestation Regulation, the Battery Regulation and the Forced Labour

What is a Supplier Code of Conduct? A Supplier Code of Conduct (SCoC) is the document in which a company sets out the social, environmental and governance conduct it expects from its business partners. It typically covers human rights, terms of employment, environmental protection and business integrity. It works as a statement of the company’s