Make use of the OECD Transfer Pricing Guidelines for the correct implementation of the transfer price conform the Arm's Length principle.

Use the following six guiding principles formulated by VBDO and Oikos to draw up a responsible tax policy.

1. Define and communicate a clear strategy;
2. Tax must be aligned with the business and is not a profit center by itself;
3. Respect the spirit of the law. Tax compliant behavior is the norm;
4. Know and manage tax risks;
5. Monitor and test tax controls;
6. Provide tax assurance.

Finally, join the Fair Tax mark. This mark shows that you are open and transparent about your tax policy and payments and that you are paying the right amount of taxes at the right time in the right place.

Transparency International’s local chapter, called the Ghana Integrity Initiative, facilitates corruption reporting through their website.

The local organisation The Convention of Business Integrity (CBi) can also help you do business without corruption in Nigeria. 

Involvement in corrupt practices is punishable under Dutch and German law, even if the activities occurred abroad. Follow the recommendations of the OECD guidelines (chapter 7) to avoid corruption.

In addition, you can do the following:

• Use the ICC's Whisteblowing Guidelines to establish and implement an internal whistleblowing program; 
• Include the ICC Anti-Corruption Clause in contracts and agreements;
• Make use of the Anti-Corruption Toolkits for Business collected by Transparency International;
• Consult The Compliance Portal for guidelines, country profiles and tools such as compliance systems.

Public-private partnerships (PPPs) are increasingly being used by governments to provide public services in partnership with the private sector. The PPP Knowledge Lab provides the most relevant examples, references and resources for the main PPP topics. Key figures and resources per country and sector are also available.

Refrain from practices that restrict competition, such as fixed pricing agreements, open tender arrangements, or division of markets, customers, suppliers, geographical zones or activities. You disrupt the market by introducing low-cost or subsidised products. Selling products significantly below market price is known as 'dumping'. For more information, please visit the website of WTO.

In addition, cooperate with local competition authorities and make your staff aware of all applicable competition regulations.

The International Competition Network has five Working Groups in which both national agencies and non-government advisors working on recommendations for better cooperation.

Prevent or mimimize involvement in and support for the government if you do business in a country with an authoritarian/dictatorial regime or in a country where there is a high risk of human rights violations by the government.

In such a regime regular business and tax payments can already contribute to human rights violations. Do not ignore human rights violations, because that means you accept and legitimize them. Prevent this by doing the following:

• Admit any involvement in human rights violations. Publicly recognize the human right violated, express regret that you cannot fully comply with the right in the present circumstances and describe the company’s special procedures for preventing and mitigating the negative impact of its operations.
• Dissociate your actions from the government. Do not publicly condemn the regime, but align yourself with reputable human rights groups, explain your policies and operations, and ensure that you respect human rights without exception.

Consult the advice of the Geneva Centre for the Democratic Control of Armed Forces and the International Committee of the Red Cross on how to deal with complex environments. Or join the Business for Peace-Platform, set up by UN Global Compact, for companies that work in conflict zones and want to operate there in a way that counteracts human rights violations.

Since the end of the socio-political crisis in 2011, the situation in Ivory Coast has become more stable and the country has gradually entered a reconstruction phase.  Although the risk of a return to the levels of conflict the country experienced before is low, the political situation is not entirely stable. You should constantly review your personal security arrangements and take professional security advice to be able to respond quickly when conflicts occur in Cote d'Ivoire. 

When operating in conflict-affected and fragile areas, it is important to take into account the possible impact of your business activities on the conflict and the human rights situation.  

There are a range of comprehensive international standards that guide businesses to operate responsibly in countries or regions affected by conflict. These include among others the UN Guiding Principles on Business and Human Rights, the UN Global Compact, and the OECD Guidelines for Multinational Enterprises.  

Several practical guidelines assist companies in implementing responsible business practices in conflict-affected and high-risk areas:  

• The Guidance on Responsible Business in Conflict-Affected and High-Risk Areas provides specific guidance on what to do when a conflict affects your core business, government relations, local stakeholder engagement and strategic social investing.  
• This UNDP guide provides guidance on why, when, and how to conduct heightened due diligence. This document is a good starting point when you are considering conducting a conflict analysis.  
• This Conflict Analysis Tool for Companies developed by the Voluntary Principles Initiative on Security and Human Rights is a resource that helps you gain an understanding of the conflict dynamics affecting your operating area, determine the company’s impacts on those dynamics and generate options to mitigate negative impacts.    
• The OECD Risk Awareness Tool for Multinational Enterprises in Weak Governance Zones aims to assist companies that invest in countries where governments are unwilling or unable to assume their responsibilities.  
• Another useful tool is the Security and Human Rights Toolkit developed by the Geneva Centre for Security Sector Governance and the ICRC. It is a hands-on resource for company security managers, operational field staff, investors, NGOs and government officials seeking to manage security-related risks. 
• Finally, if private security is needed to ensure safety make use of the ICoCA Procurement Guide for contracting with responsible private security companies to ensure human rights.  

You can also join the Business for Peace Platform of the UN Global Compact, a group of companies that are active in conflict zones and want to avoid human rights violations.  

Be aware that the security situation in a country can change rapidly, especially in countries that are facing political unrest, (violent) conflict and/or humanitarian crises. Consult one or more of the following sources for the most up-to-date information:  

• The travel advice of the Ministry of Foreign Affairs of your country.  
• The Overseas Business Risk service of the UK Foreign Office. This service provides information for businesses on political, economic and security risks when trading overseas. 
• The Aon Risk Maps provide an in-depth look at the major terrorism, political violence and political risk exposures facing businesses that provide actionable insights for organisations. The quarterly reports allow you to get a quick insight into the severity of the risks, as well as whether risks have deteriorated or improved.  

Consult one or more of the following sources for in-depth information about the (changing) conflict and security situation in a specific country:  

• The monthly CrisisWatch conflict tracker of the International Crisis Group identifies conflict risks and provides insight into further escalation or improvement.    
• The Armed Conflict Location & Event Data Project (ACLED) database provides real-time data on reported political violence and protest events worldwide. 

Be aware that the security situation in a country can change quickly, particularly in those facing political unrest, (violent) conflict and/or humanitarian crises. For the most up-to-date information, consult one or more of the following sources: 

• The travel advice of your country's Ministry of Foreign Affairs. 
• The Overseas Business Risk Service of the UK Foreign Office. This service provides companies with information on political, economic and security risks when doing business abroad.
• The AON Risk Maps provide a detailed overview of the key terrorism, political violence and political risks facing businesses and provide actionable insights for businesses. Quarterly reports provide a quick overview of risk severity and whether it has worsened or improved. 

For detailed information on the (changing) conflict and security situation in a specific country, you can use one or more of the following sources: 

• The International Crisis Group's monthly CrisisWatch conflict tracker identifies conflict risks and provides information on further escalation or improvement.
• The Armed Conflict Location & Event Data Project (ACLED) database provides real-time data on reported political violence and protest events worldwide.

Strengthen food security by ensuring responsible governance of land, fisheries and forests. The Voluntary Guidelines on the Responsible Governance of Tenure (VGGT) provide a global framework for governments, civil society, the private sector and citizens to develop policies, laws and practices that recognize legitimate tenure rights, mainstream gender, manage transfers, resolve disputes and respond to climate and emergncy challenges. 

Invest in the local economy to ensure that your business contributes to improving the standard of living of the entire community. This is a way to create local support for your business activities.

Before you start a new project, you need to ensure a Free, Prior and Informed Consent (FPIC) of all potentially involved local communities. This will inform communities and address the issues they have identified. How to implement FPIC can be found in this FAO step-by-step guide. It is important that you communicate well with local communities in order to maintain their support.

In addition, set up processes to deal with the potential negative consequences of your business activities, especially when these have an impact on human rights. Operational-level grievance mechanisms are in many cases effective in dealing with business conflicts. Read the 'Doing Business With Respect for Human Rights' guide for setting up such a complaints procedure.

Use the Product Social Impact Assessment handbook which explains step by step how to find out for products and services how and if the local community is negatively affected.

Take the European Commission's animal welfare standards as a starting point. Adhere to the following "Five Freedoms," defined by the European Convention for the Protection of Animals Kept for Farming Purposes:

• Free from hunger and thirst: access to fresh water and a diet for full health and vigor;
• Free from discomfort: a suitable environment with shelter and comfortable resting place;
• Free from pain, injury and disease: prevention or prompt treatment;
• Free to exhibit normal behavior: adequate space and facilities, companionship of the animal's peers;
• Free from anxiety and stress: conditions and treatment that prevent mental suffering.

Also consult the Terrestrial Animal Health Code and the Aquatic Animal Health Code (Section 7) for recommendations on animal welfare during transport and slaughter.

As a company, you have a number of important responsibilities towards consumers. These are summarized in the United Nations Guidelines for Consumer Protection. Please note the following points:

• Make sure that your products and services meet all required standards regarding consumer health and safety;
• Ensure that fair and honest relationships with consumers form an integral part of your business culture;
• Provide clear, complete, and accurate information on the composition and use of your products, as well as on the final costs;
• Provide a clear, transparent, and inexpensive complaints procedure and contribute to a quick and fair resolution of disputes;
• Respect consumer privacy and set up a mechanism to protect personal data;
• Work cooperatively with authorities to minimise potential harm to public health and safety from the use of your products and services.

The Green Label Greenhouse certification scheme for plant products from the covered crop includes criteria for the themes climate, energy, crop protection, water quality and quantity and light pollution.

In their Farming with biodiversity report, the WWF describes ten agroecological principles to prevent biodiversity loss, while providing healthy food and securing the livelihoods of the people that produce it. 

FoodPrint also describes the importance of maintaining (bio)diversity in crops and livestock. This includes seed and gene banks, but also requires the cooperation of farmers, horticulturalists and eaters around the world. Working together with indigenous groups to reintroduce crop varieties, for example, is one possible way to do so. 

Biodiversity (the variety of plant and animal species within an ecosystem) is an important indicator of the health of an ecosystem. Business activities can have a negative impact on the flora and fauna in an area, thereby endangering biodiversity. Take measures to prevent and minimize significant impacts.

Use the BioScope-tool to map your impact and to identify priorities. With this tool, you can gain insight into the impact on biodiversity for each commodity, investment, or financial product purchased or provided by your company. Pay extra attention to the possible negative consequences of your business activities if you do business in or near a world heritage or biosphere reserve. The Global Forest Watch world map tool provides an overview of afforestation and deforestation in the areas where you are active. The world map of the GRAS Tool shows which areas are at increased risk for biodiversity-loss.

When evaluating your company's impact on biodiversity, it is important to be aware of your level of dependence on the natural environment. The value of ecosystems and the services and products they provide is also known as 'natural capital'. See the Natural Capital Protocol to make informed decisions about natural capital. Join the Natural Capital Community for more information and to share solutions and challenges.

The WWF Biodiversity Risk Filter is a free online tool that enables companies and financial institutions to Inform, Explore, Assess, and Respond to biodiversity risks. It is a corporate and portfolio-level screening tool to help companies and investors to prioritise action on what and where it matters the most to address biodiversity risks for enhancing business resilience and contributing to a sustainable future. It currently assesses two types of biodiversity-related business risk: Physical and Reputational. In the future WWF will be incorporating biodiversity-related regulatory risks as well.

The Environmental Performance Index (EPI) provides a data-driven summary of the global progress towards mitigating climate change, improving environmental health as well as protecting ecosystem vitality, and offers a comparative scorecard highlighting the environmental performance of 180 countries. By analysing 58 indicators across 11 environmental issues, the EPI helps to identify environmental problems, set targets, track trends, understand outcomes, identify best policy practices and maximize the return on environmental investments.

Find out more about the results, current trends and methodology in the full EPI report.

Use the Forest, Land and Agriculture Science Based Target-Setting Guidance (SBTi FLAG Guidance) to set targets for reducing your land-based emissions related to agriculture, forestry and other land use. The Guidance helps you to set science-based targets (SBTs), which show how much and how quickly your company needs to reduce its GHG emissions to align with the Paris Agreement's goal to limit global warming to 1.5°C.  

The Environmental Performance Index (EPI) provides a data-driven summary of the global progress towards mitigating climate change, improving environmental health as well as protecting ecosystem vitality, and offers a comparative scorecard highlighting the environmental performance of 180 countries. By analysing 58 indicators across 11 environmental issues, the EPI helps to identify environmental problems, set targets, track trends, understand outcomes, identify best policy practices and maximize the return on environmental investments.

Find out more about the results, current trends and methodology in the full EPI report.

A discussion paper published by the UN Global Compact Network Germany provides a comprehensive overview of the different ways in which climate change can affect companies and emphasises the importance of scenario analysis as a tool for risk assessment and opportunity identification. Integrating climate risks into corporate strategies is crucial to ensure long-term value creation and meet stakeholder expectations. The report helps companies to deepen their understanding of the challenges and opportunities that climate change presents and to better prepare themselves to develop sustainable and resilient strategies.

The "Klimarisikomanagement 2050" guide from co2ncept plus supports companies in setting up a forward-looking and, above all, holistic climate risk management system. It highlights the various aspects that need to be taken into account and provides practical recommendations on how to develop an operational climate risk strategy step-by-step.

The study "Management von Klimarisiken in Unternehmen: Grundlagen, Anleitungen, Stand der Praxis und Empfehlungen" by the German Environment Agency provides companies with technical fundamentals as well as information on various framework conditions and legal regulations that are relevant to the management of climate risks in companies. It also contains practical approaches and an overview of information services.

The effects of climate change such as extreme drought, crop failures and migration flows directly affect international supply chains. To minimize these effects, reducing CO2 emissions is crucial. Not only from your own corporate activities, but also from production sites in the supply chain.

To gain insight in the impact of your business, calculate your CO2 emissions with a CO2 calculator. Determine the impact of your supply chain by calculating Scope 3 emissions. See also the GHG Protocol for tools and training. Reduce the emission of greenhouse gases by, for example:

• Taking energy-saving measures. Examples of measures can be found on the website of klimaatplein;
• Switching to a sustainable energy supplier;
• Reducing transport kilometers and using less polluting forms of transport;

Report your carbon footprint and target in your annual report and/or via the Carbon Disclosure Project.

Finally, compensate for your CO2 emissions that are (for now) unavoidable. This is called ‘carbon offsetting’, and it means that you pay for your CO2 emissions. With that money, projects are funded that reduce CO2 emissions elsewhere. Carbon offsetting has no direct impact on reducing CO2 emissions of your business operations, and is therefore not an alternative to CO2 reduction. It is an additional measure, intended for the emissions that are truly unavoidable. There are several initiatives and organizations that offer climate compensation (for example for air travel or electricity use). See for example the REDD+ Business Initiative or the Fair Climate Fund.

Companies are obliged to reduce their CO2 emissions in line with the Paris Agreement goals. Science-based targets provide a clearly defined pathway for companies to reduce greenhouse gas (GHG) emissions, helping prevent the worst impacts of climate change and future-proof business growth. To start taking ambitious climate action with science-based emissions reduction targets, see the step-by-step process offered by the Science-Based Targets Initiative (SBTi).  

The Netherlands Water Partnership (NWP) works to serve parties with international ambitions in the area of water. It brings entrepreneurs together that share interests in a certain country. More information about the activities of NWP can be found on their website.

The Environmental Performance Index (EPI) provides a data-driven summary of the global progress towards mitigating climate change, improving environmental health as well as protecting ecosystem vitality, and offers a comparative scorecard highlighting the environmental performance of 180 countries. By analysing 58 indicators across 11 environmental issues, the EPI helps to identify environmental problems, set targets, track trends, understand outcomes, identify best policy practices and maximize the return on environmental investments.

Find out more about the results, current trends and methodology in the full EPI report.

Calculate your company's water footprint using one of the following online tools: Water Risk Filter, Water Footprint Assessment Tool, WRI Aqueduct or the Water Risk Monetizer. Take into account two components: how much water is used in the production chain and where the product comes from. Minimize your water footprint by preventing water-intensive products from being imported from countries with high water scarcity.

Based on the calculated water footprint, determine which measures have priorities. When it is clear where your company has the greatest impact and where the priorities are, develop a strategy to improve this, for example by doing the following:

• Raise awareness among employees and suppliers of their water consumption;
• Efficiency of water use within the production chain (irrigation, reuse) and prevention of waste (also indirect water waste, for example food waste or often replacing electronics);
• Water-saving measures in production processes;
• Use of sustainable water sources, such as rainwater or regenerated water, instead of depleting local water sources.

In addition, it can be valuable to register your company or project at organizations such as the Water Action Hub or the Water Footprint Network. By becoming a member of one of these or similar organizations, you can expand your knowledge of water risks and share it with others.

For access to the latest tools, guidance, case studies and datasets around the topic of water, the Water Stewardship Toolbox can also be used. These are tailored to specific circumstances and interests of businesses and entrepreneurs.

The Environmental Performance Index (EPI) provides a data-driven summary of the global progress towards mitigating climate change, improving environmental health as well as protecting ecosystem vitality, and offers a comparative scorecard highlighting the environmental performance of 180 countries. By analysing 58 indicators across 11 environmental issues, the EPI helps to identify environmental problems, set targets, track trends, understand outcomes, identify best policy practices and maximize the return on environmental investments.

Find out more about the results, current trends and methodology in the full EPI report.

Agriculture, transport, waste, and industry are among the main sources of air pollution. This is not only a threat to the climate, but also to human health. Many businesses are either directly or indirectly involved in these sectors, and thus have a key role in reducing air pollution.

Reduce air pollution caused by your business activities (including your supply chain), by the following two main strategies:

1. Minimize the emission of pollutants, such as methane, black carbon and ground-level ozone;
2. Clean unavoidable emissions by using filters and scrubbers.

In this UN report, you will find various strategies to reduce human-caused methane emissions in the three main contributing sectors: agriculture, fossil fuels, and waste.

In the transport sector, you can reduce air pollution by limiting the number of transport kilometres or by using cleaner forms of transport. For example, increase the occupancy rate of lorries in order to reduce transport kilometres. Finally, let employees work more from home, so that commuting is reduced.

In industry, leaking equipment is one of the largest sources of volatile organic compounds (VOCs). Read this Environmental Protection Agency manual to find out how to monitor leaks properly.

Reduce the use of fossil fuels to avoid air pollution. This can be done by switching to (electricity from) renewable energy sources and by investing in energy efficiency. For example, install solar panels or small wind turbines at or near your business location(s).

Ohio State University has established best practices for more effective and efficient pesticide application. Main principles are:

1. Positive identification of the pest(s)
2. Selecting the pesticide specifically designed to control the identified pest(s)
3. Selecting the proper equipment, particularly the correct type and size of nozzle
4. Applying the pesticide at the right time and under the right conditions 
5. Checking the accuracy of equipment (calibration) periodically to ensure the amount recommended on the pesticide label is applied uniformly onto the target

Additional tips of Ohio State University can be found through this link.

The Environmental Performance Index (EPI) provides a data-driven summary of the global progress towards mitigating climate change, improving environmental health as well as protecting ecosystem vitality, and offers a comparative scorecard highlighting the environmental performance of 180 countries. By analysing 58 indicators across 11 environmental issues, the EPI helps to identify environmental problems, set targets, track trends, understand outcomes, identify best policy practices and maximize the return on environmental investments.

Find out more about the results, current trends and methodology in the full EPI report.

Avoid potential damage to nature or the health of local residents by maintaining good water and soil quality. Examples of measures to prevent soil and water pollution are:

• Design products in a circular way, whereby materials are reused and the use of new raw materials is reduced;
• Avoid the use of excess nutrients;
• Avoid the use of harmful substances, such as chemicals or heavy metals;
• Minimize the use of water for production purposes;
• If contamination cannot be prevented, the waste water should be purified as well as possible;
• Control waste management: avoid landfill or open combustion.

In addition, maintain soil quality in order to prevent a negative impact on local arable farming, livestock and drinking water supplies. Examples of measures are:

• Prevent deterioration of the soil structure by the use of heavy machinery;
• Avoid soil erosion through deforestation or overgrazing;
• Vary soil use to avoid the build-up of soil-borne diseases and pests and to maintain soil fertility;
• Prevent the release of nutrients, antibiotics and toxins into the soil;
• Avoid soil salinization by efficient irrigation.

The IDH Fruits and Vegetables program (= SIFAV) aims for 100% sustainably sourced fresh fruits and vegetables from Africa, Asia and Latin America 2020. In a partnership with more than 40 partners, the IDH MoU has been signed in which the partners pledge to purchase 100% sustainable (tropical) fruit and vegetables by 2020.

The report issued by USAID provides information on how to prevent and/or reduce the negative impacts of plantation crop production. The report contains information concerning pesticide use, biodiversity impacts, soil erosion and more. Read the report here.

The Environmental Performance Index (EPI) provides a data-driven summary of the global progress towards mitigating climate change, improving environmental health as well as protecting ecosystem vitality, and offers a comparative scorecard highlighting the environmental performance of 180 countries. By analysing 58 indicators across 11 environmental issues, the EPI helps to identify environmental problems, set targets, track trends, understand outcomes, identify best policy practices and maximize the return on environmental investments.

Find out more about the results, current trends and methodology in the full EPI report.

The Environmental Justice Atlas provides an overview of environmental conflicts all over the world. It focuses both on social and environmental impacts, including air and water pollution, land degradation, deforestation, loss of biodiversity, contribution to climate change, and the health and livelihoods of local communities. It is possible to filter on country, industry or theme to see what conflicts might be present in your field.

Use the 'precautionary principle' as far as the environment is concerned. This means that if it is uncertain whether a business activity will have a negative impact on the environment, you still take preventive measures to prevent damage.

Measure your impact on the environment with the Ecological Footprint calculator. This footprint calculator helps you to understand how much land is needed for the production of a particular product and compares the outcome with how much land is available in total. Taking into account your Ecological Footprint within your business processes is called 'Ecological accounting'. Thismanual explains how ecological accounting works.

Or use the Life Cycle Analysis (LCA). With an LCA you measure the environmental impact of products over their entire life cycle, from raw material to the end of the life phase.

In addition, create an environmental impact assessment (EIA). This is mandatory for certain activities, depending on the country where you work. Consult the country profiles of the Netherlands Commission for Environmental Impact Assessment to see under which circumstances an EIA is mandatory and what the EIA procedure entails in the country concerned. However, be aware that compliance with local legislation alone often does not provide sufficient protection for the local population and the environment.

ISO 14001 is an international standard for which you can be certified. The ISO 14001 certificate specifies requirements for an effective environmental management system and is linked to a location: each site must therefore be certified separately. You can find out which organization arranges and verifies environmental certification for each country on the ISO website.

Finally, consider doing business in a circular way. In circular business models, recycling is included in the revenue model. This is good for the environment and leads to long-term cost savings. Have a look here for more information and inspiration in the field of circular business.

Consult the flyer Questions to address freedom of association and social dialogue in the agrifood sector, developed by CNV Internationaal, Fairtrade and the IRBC Agreement for the Food Products Sector. The flyer contains a set of questions that traders, buyers, CSR managers, brand or retail representatives can ask to get a better understanding of policies and practices with regard to freedom of association and social dialogue at farms, plantations and processing factory levels in their supply chains. Social dialogue can lead to addressing other important labour rights such as child labour and living wages.

Put in place effective remedy mechanisms for workers in global supply chains who suffer business-related human and labour rights abuses. In order to address power imbalances between company management and workers, it is important to involve the  rights-holders in these remedy mechanisms. For this, consult the Principles of Worker-Driven Remedy developed by Electronics Watch in consultation with trade unions, labour rights organisations, and public buyers. 

If there is a repression of trade union freedom, allow your employees (or the employees of your supplier) to unite and discuss work-related matters with management. This is established by the ILO in two conventions: the right of employees to organize, freedom of association, and rights regarding collective bargaining. These rights are an important part of a free and open society and can have a major impact on the working and living conditions of your employees.

According to CNV Internationaal, companies can make a positive contribution to trade union freedom: read this information. Be alert to the following issues:

• Discuss trade union freedom with suppliers using this questionnaire;
• Set up an (anonymous) complaints mechanism;
• Prohibit blacklists of employees;
• Put an end to ghost unions;
• Prevent (dependent) Yellow Unions and advocate for independent trade unions;
• Prevent employees from signing blank sheets of paper;
• Include trade union freedom in contracts;
• Draw consequences for regularly breaking the rules.

Follow the conventions of the International Labour Organization (ILO) for fair and transparent employment contracts and conditions of employment for all employees. Recommendations include a maximum of 48 hours per week, a limited number of overtime hours, sufficient breaks, holidays and sick leave, and the right to a living wage.

• See the education module of the ILO about labour standards and how to comply to them;
• Do the WageIndicator Foundation's Decent Work Check, which provides insight into the rights of employees in each country, based on local labour laws. Keep in mind that local legislation in foreign countries does not always directly result in adequate working conditions for workers;
• Consult the Business Helpdesk for information and answers to questions on labour-related topics.

A supermarket operating in several European countries as well as the USA, Australia and China, developed an International Policy on Forced Labour for its global food and non-food supply chain. The policy includes expectations regarding the terms of recruitment and employment, and demands suppliers to put in place adequate management systems to tackle forced labour (including identification of at-risk regions and industries; ensuring staff is trained on forced labour topics; and providing effective grievance channels).  

The company supports its business partners in implementing the policy through a Guidance Paper on Forced Labour and by providing e-learnings and trainings. Furthermore, the company monitors compliance by conducting assessments in key production facilities and sending questionnaires directly to workers. The company collaborates with NGOs and business associations to ensure remediation if necessary. Read more about this best practice here.

The Anti-Slavery Scorecard was created to give companies insight into what they can do to address modern slavery. The way to do this is through self-assessment with an anonymous questionnaire. Then strategies and concrete actions are shown that can contribute to preventing modern slavery in your company.

Combat forced labour and human trafficking by applying the ten principles of the ILO (page 3) or follow the e-learning courses offered by Verité on forced labour and human trafficking. Human trafficking means recruiting, transporting or accommodating people by (the threat of) violence, deceit or deception, with labour exploitation as a possible goal. Labour exploitation concerns forced labour and underpayment. The ILO has drawn up several basic indicators to recognize situation in which workers are exploited. In any case, it is important to set up a complaints mechanism, where employees can directly and anonymously file a complaint. See the Amfori BSCI manual for this.

Read in the ILO Manual against Forced Labour (chapter 6) how to address forced labour, also for specific situations such as in prisons and debt bondage. Or use the Checkpoints app to combat forced labour.

In addition, use the various methods and initiatives to prevent forced labour and human trafficking:

• The Ethical Trade Initiative's guidelines for companies;
• The SEE (Scrutinise, Engage, Ensure) formula for combating forced labour, human trafficking and exploitation in any sector involving temporary agency work;
• This portal for more information and tools on the recruitment of (migrant) labour in supply chains.

The US Department of Labor has developed an app that clearly displays information on child labor and forced labor by country. The app allows you to do the following:

1. Check countries' efforts to eliminate child labor;
2. Find child labor data;
3. Browse goods produced with child labor or forced labor;
4. Review laws and ratifications;
5. See what governments can to do end child labor; and
6. Browse USDOL's projects to combat child labor and forced labor.

Click here for more information about the app.

Together with the United Nations Global Compact and Verisk Maplecroft, the Business and Human Rights Helpdesk has developed a practical guide to human rights issues along the supply chain. On this portal, you will find a variety of different practical examples, background information as well as instructions from everyday business life on the ten essential human rights issues, including child labor. This will help you better understand the human rights impacts of your operations and supply chains, as well as integrate human rights due diligence into your business.

The SÜDWIND Institute has published a recommendation for companies on how to combat child labor in global supply chains. Please read the handout for companies.

Follow these practical ILO steps to prevent and tackle child labour, follow the Ethical Trade Initiative guide. Not all work done by children is considered child labour. ILO's definition of child labour is: work that is mentally, physically, socially, or morally dangerous for children and/or stands in the way of education. The ILO makes recommendations for minimum ages for different types of work. For the lightest variant, the minimum age is 12 years. Companies can do the following:

• In addition, set up a Social Compliance System to combat child labour. Go through the steps in this toolkit, developed by the Bureau of International Labor Affairs of the U.S. Department of Labor.
• Finally, apply for a subsidy through the Child Labour Fund of the Netherlands Enterprise Agency to eliminate child labour in your international production chain.

The Supplier Gender Toolkit supports companies to increase the percentage of women leaders in their supply chains. The toolkit highlights challenges, opportunities and recommended actions that businesses can take to recruit, retain and support women in the workforce and help them progress. It also spotlights particular issues that suppliers should address including gender-based violence (GBV), unpaid care work and negative gender stereotypes.  

You have a responsibility to combat discrimination (it is one of the four compulsory ILO core principles). Prevent discrimination by only basing HR decisions (including salary) on relevant and objective criteria.

• Prevent gender discrimination by ensuring equal pay for men and women. Consult these guidelines by the Ethical Trading Initiative. In addition, make sure you adhere to the guidelines for gender equality in codes of conduct and guidelines for gender equality in social audits. For further action on gender, refer to the ILO Resource Kit on Gender Based Violence in Global Supply Chains, the Women's Empowerment Principles of Global Compact or this guide from ActionAid.
• Prevent discrimination of indigenous peoples, consult this article on enhancing workplace inclusion;
• Prevent discrimination based on religion, consult the website of Workplace Fairness;
• Prevent discrimination against lesbian, gay, bisexual, transgender and intersex (LGBTI) people by consulting this guide of the United Nations;
• Prevent discrimination against people with disabilities by using this guide from Global Compact and the ILO or this guide by the Ethical Trading Initiative;

Use Fairfood's ALIGN tool to integrate living wages into your business operations or consult the IDH Roadmap on Living Wages.

When purchasing products from (small-scale) farmers, it can be difficult to estimate the price that will result in a living income. Join supply chain initiatives such as Fair for Life or Fairtrade to facilitate this process.

Invest in programs and partnerships with suppliers to support smallholder farmers to increase their incomes and strengthen their resilience, health, and livelihoods. Since smallholder farmers are a highly diverse group, who face different barriers and challenges, it is recommended to apply farmer segmentation. This is the practice of placing farmers into distinct groups to enable a deeper understanding of their challenges and needs in order to develop more targeted, effective solutions. This toolkit for procurement teams provides an explanation of what farmer segmentation is, how it can benefit both farmers and businesses, and which steps are needed to implement it, including some best practices.    

Provide a living wage for employees of your own company and its suppliers. A living wage (or a living income for self-employed people such as farmers) is a wage that is sufficient to meet the basic needs of the employee and their family. Basic needs include food, clothing, housing, school and medical assistance. Usually a little extra is added for unexpected expenses. A living wage is an universal human right and is included in the UN Human Rights Declaration.

Minimum wages set by governments are often, however, much lower than a living wage would be. It is therefore important to use a living wage (and not the minimum wage) for employees in order to calculate the costs. Consult the WageIndicator or the country information of Global Living Wage Coalition for an overview of minimum wages and living wages per country. Use the Living Income Toolkit , the Living Wage Analysis Tool or the Roadmap to Living Wages tool to integrate living income into your operations.

Do you have difficulties finding out whether living wages are paid in your supply chain? Then consult an external organisation, such as the Fair Wage Network. This organisation sends a research team to investigate wage practices in your company and its suppliers. The organisation also offers support with remediation and the possibility of certification for companies with exemplary wage practices. 

According to the International Labour Organisation (ILO) employers in the agricultural sector have to provide a safe and healthy working environment for workers. Therefore the ILO developed the ‘Safety and Health in Agriculture Convention’. According to this convention, an employer should:

• Carry out health and safety risk assessments and adopt preventive and protective measures based on the results. Ensuring that under all conditions of their intended use, all agricultural activities, workplaces, machinery, equipment, chemicals, tools and processes under his control are safe.
• Provide adequate and appropriate training and comprehensible instructions on safety and health and if necessary guidance or supervision. It is important to take the level of education and differences in language of your workers into account.
• If there is an imminent and serious danger to safety and health, any operation must stop immediately and workers have to be evacuated as appropriate.

You are responsible for safe and healthy working conditions in your company and at your suppliers. This includes preventing undesirable psychosocial stress at work, such as work-related stress, bullying and sexual harassment. Workers who are particularly at risk of unfair treatment include migrant workers, unskilled workers and subcontractors.

Follow the general safety regulations as specified by the EU, and carry out a Risk Inventory & Evaluation (RI&E). This online tool guides you through the execution of an RI&E. ISO 45001 (formerly OHSAS 18001) is an internationally recognised occupational safety and health management system for which you can be certified.

In addition, contribute to the improvement of safety and health at work by developing a methodology with this starter kit from the ILO. The starter kit contains various tools that you can adapt to your own context. Finally, the Violence @ work guide offers you tools to prevent violence in the workplace.