Statutory guidance

International reporting template on modern slavery, forced labour and child labour (accessible)

Updated 30 July 2025

Optional template to serve as a guide for responding to supply chain transparency requirements in the United Kingdom, Australia, and Canada. It is designed to reduce administrative burden for organisations subject to supply chain reporting requirements in the UK, Australia and Canada and supports the development of one report for all three jurisdictions.

Introduction

Human trafficking, modern slavery, child labour and forced labour are practices generally used as a way of maximising profits, by producing goods and/or providing services, often at lower costs, through the exploitation of individuals. These practices, defined differently across jurisdictions, often disregard individual rights and result in severe exploitation.

The 2021 International Labour Organisation (ILO) estimates suggest that 28 million people were trapped in forced labour globally, generating $236 billion USD in illegal profits every year.^{[footnote 1]} At the same time, freeing people from forced labour and bringing them into formal employment could generate $611 billion USD in global gross domestic product.^{[footnote 2]} There is a clear role for businesses in preventing, identifying, and responding effectively to the risks of exploitation in their operations and supply chains.

The United Kingdom (UK), Australian and Canadian governments have legislation in force aimed at combatting modern slavery in supply chains:

• UK – Modern Slavery Act 2015

• Australia – Modern Slavery Act 2018 (Cth)

• Canada – Fighting Against Forced Labour and Child Labour in Supply Chains Act

Although there are differences in the legislative requirements, definitions, and scope – modern slavery legislation in the UK, Australia and Canada has a common goal – to promote transparency and encourage responsible business practices by compelling businesses to report on their efforts to address modern slavery risks in their operations and global supply chains.

Please see Annex A for further detail on the legislation.

Government guidance

Organisations can confirm if they are in scope of these legislative requirements and learn more about how to comply with their potential obligations by reading the relevant guidance:

• UK – Transparency in Supply Chains (TISC) Statutory Guidance
• Australia – Commonwealth Modern Slavery Act: Guidance for Reporting Entities
• Canada – Public Safety Canada Guidance for entities

Organisations should be aware that UK, Australian and Canadian legislation uses varying terminology. The UK and Australian legislation uses the term ‘modern slavery’ while the Canadian legislation uses the terms ‘forced labour’ and ‘child labour’. For the purpose of this optional template, references to risks should be understood as risks of modern slavery, forced labour and child labour. Further detail on the legal definitions can be found in Annex B of this template.

Template objectives

The UK, Australian and Canadian governments recognise that many organisations operating internationally are subject to reporting requirements in all three jurisdictions.

This optional template is designed to reduce the administrative burden for organisations subject to supply chain reporting requirements in the UK, Australia and Canada and supports the development of one report for all three jurisdictions.

Organisations may use this document as a guide to implement good practices and continually improve when preparing their statements and/or annual reports. However, given the distinct legal requirements across the three jurisdictions, organisations should review the governing legislation and government-issued guidance to confirm their obligations, including the administrative requirements of each jurisdiction and prescribed reporting deadlines, before submitting a modern slavery statement or annual report. Further detail on the administrative requirements for each jurisdiction can be found in Annex C.

The template encourages proportionate risk-based reporting. Organisations should be guided by the level of risk when determining the level of detail needed to provide transparency about their modern slavery, forced labour and child labour risks and the measures they have put in place to manage those risks (for example, mapping supply chains and organisational structures focusing on those with material risks).^{[footnote 3]}

The UK, Australia and Canada encourage all businesses, public bodies and multilateral organisations to review this template in addition to the available guidance if they plan to publish a modern slavery transparency statement or annual report. Organisations should defer to the governing legislation and relevant government-issued guidance to confirm their reporting obligations.

How to use this template

Legislative reporting requirements for the UK, Australia and Canada have been grouped according to theme into seven overarching requirements. Reports should include information that responds to each of the below requirements and cover the organisation’s previous financial year:

1. A description of the organisation’s structure, operations, activities and supply chains, including consultation with any linked organisations covered by this statement.

2. A description of the organisation’s policies in relation to modern slavery, forced labour and child labour.

3. A description of any risk management processes in place to assess and address the risk of modern slavery, forced labour and child labour practices in the reporting organisation’s supply chains.

4. A description of the organisation’s due diligence processes in relation to modern slavery, forced labour and child labour in its supply chains. In addition, a description of any measures taken to remediate any instances of modern slavery, forced labour and child labour in its supply chains.

5. A description of the training provided to employees on modern slavery, forced labour and child labour.

6. A description of how the organisation assesses the effectiveness of the actions it has taken to prevent and respond to modern slavery, forced labour and child labour, and its due diligence processes.

7. Any other information the organisation considers relevant to the spirit and intent of the legislation.

To encourage progress and improve reporting information year-on-year, reporting requirements are split into two categories: level 1 and level 2:

Level 1: information that organisations should disclose in their statements and annual reports under UK, Australian and Canadian transparency legislation.4

Level 2: recommended information that organisations can disclose in addition to level 1 disclosures to demonstrate progress and leadership in supply chain transparency.

As organisations become more familiar with the reporting requirements, they are encouraged to review and implement what is outlined in the level 2 category. This will demonstrate continuous improvement and commitment to eradicating modern slavery, forced labour and child labour in their supply chains.

Each jurisdiction expects organisations to take a ‘continuous improvement’ approach to compliance. This means that organisation’s statements should improve in quality and demonstrate progress over time as the organisation and wider community increases its understanding of modern slavery, including progressively achieving level 2 reporting where possible.

This document may be updated on an ad-hoc basis. Any updates will be published in subsequent versions and made available via:

• United Kingdom: updates to the Transparency in Supply Chains guidance for businesses

• Canada: Forced Labour in Canadian Supply Chains Resources

• Australia: the Modern Slavery Statements Register

Organisations should always defer to the governing legislation and relevant government-issued guidance to confirm their obligations if there is uncertainty.

Optional reporting template

1. A description of the organisation’s structure, operations, activities and supply chains, including any organisations covered by this statement

UK – Section 54 (5)(a)

(5) An organisation’s slavery and human trafficking statement may include information about—

(a) the organisation’s structure, its business and its supply chains

Australia – Section 16 (1)(a), (b), (f)(i) and (f)(ii)

(1) A modern slavery statement must, in relation to each reporting entity covered by the statement:

(a) identify the reporting entity; and

(b) describe the structure, operations and supply chains of the reporting entity; and

(f) describe the process of consultation with:

• (i) any entities that the reporting entity owns or controls; and
• (ii) in the case of a reporting entity covered by a statement under section 14 – the entity giving the statement

Canada Part 2 – (3)(a)

(3) The report must also include the following information in respect of each organisation subject to the report:

(a) its structure, activities and supply chains

Organisation and supply chain structure

Level 1

• Describe the organisation’s structure. This includes but is not limited to:
  • organisation size
  • countries the organisation operates in
  • different trading entities
• Provide an overview of the supply chain structure. This includes but is not limited to:
  • countries the supply chains operate in
  • how goods and/or services are sourced
  • how goods and/or services are produced/assembled
  • how goods and/or services are distributed

If the statement is a joint statement or a report covering the activities of multiple entities, clearly indicate each organisation that is covered by the submission.

Level 2 (actions to be completed in addition to level 1)

• Provide a detailed map of the organisation’s structures and relationships with suppliers and subcontractors. This includes but is not limited to:
  • long-term partnerships
  • contracts
  • spot purchases
  • details of direct operations versus outsourced functions
• Provide an overview of the labour supply chain structure. This includes but is not limited to:
  • how workers are recruited at different stages in the supply chains
  • source and transit countries of migrant workers in the supply chain
  • involvement of agents, brokers and other labour market intermediaries

Supply chain understanding

Level 1

• Explain what the organisation does not know in relation to its supply chains (e.g., if an organisation has not been able to map tiers below tier 1).

Products, sectors, and services

Level 1

• Describe the organisation’s:
  • main products and services
  • the sector(s) the organisation operates in
  • the volumes of goods/services it produces

Direct and indirect suppliers

Level 1

• Provide a high-level profile of direct and indirect suppliers (e.g. subcontractors). This includes but is not limited to:
  • location
  • industry

Level 2 (actions to be completed in addition to level 1)

• Provide a high-level profile of indirect suppliers (e.g. subcontractors), ideally mapping down to the lowest tier of the supply chain (e.g. raw materials). This includes but is not limited to:
  • location
  • industry

Modern slavery risk management governance

Level 1

• Detail who in the organisation is responsible for identifying, assessing and responding to modern slavery respectively and the governance structure that provides senior level oversight and management of the modern slavery risk.

Information gathering

Level 1

• Describe how the organisation gathered information to respond to the legislative requirements. If the report is a joint statement covering multiple organisations, explain the general consultation process contributing to the development of the joint statement or annual report.

Stakeholder engagement

Level 1

• List which external stakeholders the organisation has engaged with to map their supply chains. This includes but is not limited to:
  • technology companies
  • industry initiatives
  • NGOs
  • trade unions
  • government agencies

Level 2 (actions to be completed in addition to level 1)

• Demonstrate how the organisation engages with external stakeholders and bodies such as industry initiatives, NGOs, trade unions, or government agencies e.g. by providing case studies or examples of activities with external stakeholders.

Continuous improvement

Level 1

• Explain how the organisation’s knowledge of their operations and supply chains has changed from the previous statement and outline plans to improve their knowledge further e.g. by mapping additional supply chains.

2. A description of the organisation’s policies in relation to modern slavery, forced labour and child labour

UK – Section 54 (5)(b)

(5) An organisation’s slavery and human trafficking statement may include information about—

(b) its policies in relation to slavery and human trafficking

Australia – Section 16(1)(d)

(1) A modern slavery statement must, in relation to each reporting entity covered by the statement:

(d) describe the actions taken by the reporting entity and any entity that the reporting entity owns or controls, to assess and address those risks, including due diligence and remediation processes

Canada Part 2 – (3)(b)

(3) The report must also include the following information in respect of each entity subject to the report:

(b) its policies and its due diligence processes in relation to forced labour and child labour

Internal operating policies

Level 1

• Provide a summary of the organisation’s internal operating policies relevant to modern slavery. This includes but is not limited to policies on:
  • employee code of conduct
  • supplier code of conduct
  • recruitment (including prohibiting the use of worker-paid recruitment fees)
  • responsible purchasing practices
  • incentives to mitigate modern slavery
  • freedom of workers to terminate employment
  • freedom of movement
  • freedom of association and collective bargaining
  • prohibiting any threat of violence, harassment and intimidation
  • prohibiting compulsory overtime
  • prohibiting child labour
  • prohibiting confiscation of workers’ original identification documents
  • access to remedy, compensation and justice for victims/survivors of modern slavery
• Include hyperlinks to relevant policies which are publicly available.

Level 2 (actions to be completed in addition to level 1)

• Provide further detail on the organisation’s internal operating policies relating to modern slavery and their implementation. This includes but is not limited to:
  • brief summaries of what each policy states
  • how policies are implemented, including case studies
  • how implementation is monitored and enforced
• how often policies are reviewed and updated case studies showcasing the practical application of policies and lessons learned

International standards

Level 1

• Demonstrate how policies are linked to international standards. This includes but is not limited to:
  • UN Guiding Principles
  • OECD Due Diligence Guidance for Responsible Business Conduct
  • ILO Labour Standards

Stakeholder engagement

Level 1

• List which stakeholders the organisation has engaged with to develop and implement their modern slavery policies. This includes but is not limited to:
  • buying teams
  • suppliers
  • subcontractors
  • trade unions
  • NGOs
  • industry initiatives
  • government agencies

Level 2 (actions to be completed in addition to level 1)

• Demonstrate how the organisation engages with relevant stakeholders such as, buying teams, suppliers, subcontractors, trade unions, NGOs, industry initiatives and government agencies to develop and implement policies. e.g. by providing case studies or examples of activities with stakeholders.

Communication and enforcement

Level 1

• Provide a brief explanation on how the organisation communicates and enforces policies within the organisation and to suppliers/subcontractors.

Level 2 (actions to be completed in addition to level 1)

• Provide the organisation’s communication strategy and evidence how all relevant policies are communicated and enforced. This should include how policies and changes to policies are communicated to relevant stakeholders such as workers and suppliers.
• Where relevant, outline the number of languages the policies have been translated in to and how the organisation(s) ensure workers, business partners and local communities can access and understand them.

Supplier’s policies

Level 2

• Provide high level detail on relevant supplier’s policies and practices and how these have been assessed.

Purchasing policy improvements

Level 2

• Provide evidence of improvements to purchasing policy with suppliers (e.g. independent, third-party data collected from suppliers).

Continuous improvement

Level 1

• Explain how the organisation’s policies have changed from the previous statement and outline plans to further develop relevant modern slavery policies.

3. A description of any risk management processes in place to assess and address the risk of modern slavery, forced labour and child labour practices in the reporting organisation’s supply chains

UK – Section 54 (5)(d)

(5) An organisation’s slavery and human trafficking statement may include information about—

(d) the parts of its business and supply chains where there is a risk of slavery and human trafficking taking place, and the steps it has taken to assess and manage that risk

Australia – Section 16(1)(c)

(1) A modern slavery statement must, in relation to each reporting entity covered by the statement:

(c) describe the risks of modern slavery practices in the operations and supply chains of the reporting entity, and any entities that the reporting entity owns or controls

Canada Part 2 – (3)(c)

(3) The report must also include the following information in respect of each entity subject to the report:

(c) the parts of its business and supply chains that carry a risk of forced labour or child labour being used and the steps it has taken to assess and manage that risk.

Risk assessment frequency

Level 1

• Disclose when the organisation carried out the risk assessment and how often this is updated.^{[footnote 5]}

Level 2 (actions to be completed in addition to level 1)

• Provide evidence that risk assessments are regularly reviewed and updated.

Risk assessment governance

Level 1

• Disclose details of the individuals and/or departments responsible for the risk assessment.

Identifying and assessing risks

Level 1

• Describe how the organisation identifies and assesses modern slavery risks and what sources it uses. Including but not limited to:
  • desk based research and key sources (e.g. US State Department Annual Trafficking in Persons (TIP) Report and Global Slavery Index)
  • audits or other assessments
  • self-assessment tools
  • engagement with workers and trade unions
  • engagement with NGOs
  • supplier questionnaires (with data collected by an independent third party)
  • digital tools
  • industry tools
  • engagement with competitors
  • data collected through early warning systems (e.g. hotlines) and grievance mechanisms

Highest priority risks to workers

Level 1

• List and describe the highest priority modern slavery risk to workers in the organisation(s) and supply chains. This includes but is not limited to:
  • goods and/or services supplied
  • country, region
  • sector
  • stage of supply chain (e.g. tier 5 raw material extraction)
  • worker vulnerabilities (e.g. women, migrants, refugees, children or other vulnerable groups)
• the type of risk identified (e.g. forced labour, deceptive recruitment etc)

Level 2 (actions to be completed in addition to level 1)

• Disclose and describe the complete list of risks in the organisation’s modern slavery risk register that is regularly reviewed by the Board or equivalent.
• Provide analysis of organisational leverage to address priority risks, including degree and kind of responsibility.

Stakeholder engagement

Level 1

• Provide evidence of engagement with internal and external stakeholders to identify, understand and prioritise current and future risks e.g.:
  • workers
  • local communities
  • buying teams
  • suppliers
  • subcontractors
  • trade unions
  • NGOs
  • industry initiatives
  • government agencies

Level 2 (actions to be completed in addition to level 1)

• Provide evidence of continuous direct engagement with workers/worker representatives to help identify risk.
  • Provide evidence of continuous improvements in relation to supplier partnerships and purchasing practices.

Continuous improvement

Level 1

• Explain how the organisation’s approach has changed from the previous statement and outline plans to improve risk assessment in the future.

Level 2 (actions to be completed in addition to level 1)

• Evaluate and disclose weaknesses in risk identification and assessment processes and outline plans to improve these, based on appropriate outcome-orientated targets and indicators.

4. A description of the organisation’s due diligence processes in relation to modern slavery, forced labour and child labour in its supply chains.

In addition, a description of any measures taken to remediate any instances of modern slavery, forced labour and child labour in its supply chains

UK – Section 54 (5)(c)

(5) An organisation’s slavery and human trafficking statement may include information about—

(c) its due diligence processes in relation to slavery and human trafficking in its business and supply chains

Australia – Section 16 (1)(d)

(1) A modern slavery statement must, in relation to each reporting entity covered by the statement:

(d) describe the actions taken by the reporting entity and any entity that the reporting entity owns or controls, to assess and address those risks, including due diligence and remediation processes

Canada – Part 2 (3)(d) and (e)

(3) The report must also include the following information in respect of each entity subject to the report:

(d) any measures taken to remediate any forced labour or child labour

(e) any measures taken to remediate the loss of income to the most vulnerable families that results from any measure taken to eliminate the use of forced labour or child labour in its activities and supply chains

Prevention and mitigation

Level 1

• Provide a summary of actions, programmes, and initiatives undertaken to cease and prevent modern slavery and mitigate specific modern slavery risks in the organisation’s operations and supply chains.

Level 2 (actions to be completed in addition to level 1)

• Provide in-depth detail on the actions taken to prevent and mitigate modern slavery in the organisation’s direct (tier 1) and/or in-direct (beyond tier 1) supply chain e.g. through case studies.
• Outline potential unintended consequences of any preventive approaches to managing risk and how the organisation plans to mitigate these.

Supplier and worker engagement

Level 1

• Provide evidence of supplier and worker engagement and collaboration to develop and implement actions, programmes and initiatives to prevent modern slavery and minimise specific risks, which goes beyond contractual compliance. This should include engagement with individuals and organisations with lived experience of modern slavery.

Human rights due diligence approach

Level 1

• Provide details of existing human rights due diligence approach, policies and processes and assigned responsibilities, including consideration of how they relate to modern slavery.

Level 2 (actions to be completed in addition to level 1)

• Evidence of the organisation’s ongoing progress regarding its approach to due diligence in relation to modern slavery.

Grievance mechanisms

Level 1

• Provide evidence of grievance mechanisms for workers or other ways in which they can report concerns and access remedy – in the core business, among subcontractors and in the supply chain. This includes but is not limited to:
  • using anonymous whistleblowing services, such as a helpline or mobile phone app
  • through trade unions or other worker representative groups

Remediation policies and processes

Level 1

• Provide a summary of the organisation’s existing remediation mechanisms, policies and processes.

Level 2 (actions to be completed in addition to level 1)

• Provide in-depth details of the organisation’s remediation mechanisms, policies and processes. Including but not limited to:
  • details on grievance mechanisms to assist whistleblowing or reporting of suspected incidents of modern slavery
  • details of the language these policies and processes are available and accessible in
  • how the organisation has engaged with workers, suppliers, subcontractors, trade unions, NGOs, industry initiative and government agencies to ensure grievance mechanisms are accessible, effective and safeguard workers from retaliation
  • how remediation processes in the organisation and its supply chains integrate with relevant judicial remediation processes
  • detail how workers and/or modern slavery survivors have been consulted in developing remediation policy/process in the organisation and its supply chains
  • detail how the remediation mechanism has been communicated to relevant stakeholders

Incidents of modern slavery

Level 1

• Describe incidents of modern slavery found across the organisation’s operations and supply chains, including the total number of incidents, and what steps were taken to remedy these.

Level 2 (actions to be completed in addition to level 1)

• Explain the results of any remediation processes undertaken in the organisation and its supply chains. Including but not limited to:
  • the number/proportion of workers receiving remediation
  • the outcome from remediation and whether the remedy was considered satisfactory by survivors
  • the outcomes of individuals who have been through judicial processes
  • how the organisation has worked with suppliers/stakeholders to provide remediation in response to modern slavery incidents
  • where the impact has not been positive, detail the organisation’s plans for improvement

Business model

Level 1

• Provide evidence that the organisation has considered whether the organisation’s business model and business-related key performance indicators may cause, contribute or directly result in modern slavery in its operations and supply chains.

Stakeholder engagement

Level 1

• Provide evidence of participation in peer-learning groups or other collaborative initiatives for sharing lessons learned and best practice and for taking forward specific programmes.

Continuous improvement

Level 1

• Explain how the organisation’s approach has changed from the previous statement and outline plans to improve due diligence in the future.

5. A description of the training provided to employees  on modern slavery, forced labour and child labour

UK – Section 54 (5)(f)

(5) An organisation’s slavery and human trafficking statement may include information about—

(f) the training about slavery and human trafficking available to its staff.

Australia – Section 16(1)(d)

(1) A modern slavery statement must, in relation to each reporting entity covered by the statement:

(d) describe the actions taken by the reporting entity and any entity that the reporting entity owns or controls, to assess and address those risks, including due diligence and remediation processes

Canada – Part 2 (3)(f)

(3) The report must also include the following information in respect of each entity subject to the report:

(f) the training provided to employees on forced labour and child labour

Internal and external training

Level 1

• Provide an outline of the training delivered to internal and external stakeholders to support the organisation’s response to modern slavery. This should include the content, objectives and outcomes of training delivered to:
  • the whole organisation (including numbers trained)
  • the organisation’s frontline staff (including numbers trained)
  • those most at risk of exploitation
  • human resource staff (including numbers trained)
  • executive-level staff (including numbers trained)
  • procurement staff (including numbers trained)
  • the organisation’s suppliers (including numbers trained)
  • the wider community (including numbers trained
• Demonstrate that modern slavery training is part of the organisation’s ongoing training package.

Level 2 (actions to be completed in addition to level 1)

• Provide evidence of delivering a comprehensive training programme to support the organisation’s response to modern slavery. This includes, but is not limited to:
  • frequency of training
  • detail on how training has been tailored to different roles/responsibilities e.g. procurement, HR, legal
  • provide evidence of tailoring content to address relevant sector-specific risks present in the organisation’s supply chains
  • attendees (including roles and responsibilities)
  • how training is reviewed and updated

Training programme materials

Level 1

• Outline the materials used in the organisation’s training programme (e.g., awareness-raising campaigns).

Level 2 (actions to be completed in addition to level 1)

• Outline the resources and tools the organisation provides to staff members and suppliers to improve their practices, such as templates for ethical recruitment or guidance on conducting risk assessments and understanding the impact of purchasing practices on modern slavery risk.

Training package development

Level 1

• Outline how the training was developed and delivered, including whether it was developed internally or by an external organisation. If external, disclose the organisation.

Level 2 (actions to be completed in addition to level 1)

• Provide evidence that training packages have been developed with workers, NGOs, trade unions and, where appropriate, those with lived experience.
• Disclose what training activities have been undertaken by suppliers in which areas of the supply chain.

Continuous improvement

Level 1

• Explain how the organisation’s approach has changed from the previous statement and outline plans to improve the training offer further.

6. A description of how the organisation assesses the effectiveness of the actions it has taken to prevent and respond to modern slavery, forced labour and child labour, and its due diligence processes

UK – Section 54 (5)(e)

(5) An organisation’s slavery and human trafficking statement may include information about—

(e) its effectiveness in ensuring that slavery and human trafficking is not taking place in its business or supply chains, measured against such performance indicators as it considers appropriate

Australia – Section 16(1)(e)

(1) A modern slavery statement must, in relation to each reporting entity covered by the statement:

(e) describe how the reporting entity assesses the effectiveness of such actions

Canada – Part 2 (3)(g)

(3) The report must also include the following information in respect of each entity subject to the report:

(g) how the entity assesses its effectiveness in ensuring that forced labour and child labour are not being used in its business and supply chains.

Goal setting

Level 1

• Set goals to ensure the organisation makes year-on-year progress in identifying, preventing and responding to modern slavery.

Level 2 (actions to be completed in addition to level 1)

• Provide evidence of goals which are tailored to sector-specific risks.
• Demonstrate the organisation’s short-, medium- and long-term plan to achieve the desired goals.

Key Performance Indicators

Level 1

• Provide outcome focused Key Performance Indicators (KPIs) to measure progress towards goals.

Monitoring and evaluation governance

Level 1

• Disclose who in the organisation is responsible for setting goals and KPIs and tracking their implementation.

Use of data

Level 1

• Describe how the organisation uses quantitative and qualitative data to assess the effectiveness of its measures.

Evidencing outcomes

Level 1

• Disclose and provide supporting evidence for the outcomes of the organisation’s approach.

Utilising findings

Level 1

• Provide evidence that findings from monitoring and evaluation have fed into and influenced business practice e.g. contract management.

Success stories

Level 1

• Summarise the organisation’s success stories.

Level 2 (actions to be completed in addition to level 1)

• Provide case studies that demonstrate continuous improvement in the organisation’s response to modern slavery.

Stakeholder engagement

Level 1

• Detail how the organisation works with internal and external stakeholders to ensure effective monitoring and evaluation.

Level 2 (actions to be completed in addition to level 1)

• Provide details of direct worker engagement to measure the impact of policies, programmes and initiatives.

Continuous improvement

Level 1

• Explain how the organisation’s approach has changed from the previous statement and outline plans to improve monitoring and evaluation further.

Level 2 (actions to be completed in addition to level 1)

• Provide evidence of the organisation’s ongoing progress in relation to monitoring and evaluation. This includes but is not limited to:
  • detailing how the organisation proactively keeps up with the latest research on what is effective, and explaining how this influences the organisation’s response to modern slavery

7. Any other information the organisation considers relevant

Australia – Section 16 (1)(g)

(1) A modern slavery statement must, in relation to each reporting entity covered by the statement:

(g) include any other information that the reporting entity, or the entity giving the statement, considers relevant.

Year-on-year progress

Level 1

• Provide comments on year-on-year progress the organisation has made since the previous report.

Level 2 (actions to be completed in addition to level 1)

• Provide a forward-looking statement indicating expected focus areas for the subsequent reporting period.

Challenges in responding to requirements

Level 1

• Provide comments on challenges faced in responding to legislative requirements (e.g., mapping complex supply chains).

Level 2 (actions to be completed in addition to level 1)

• Provide an outline of steps intended to be taken ahead of the next reporting period.

Additional information

Level 1

• If additional information is included, explain how it is relevant to the legislative requirements.

Annex A – Legislation

UK – Modern Slavery Act 2015

The Modern Slavery Act 2015 gives law enforcement the tools to fight modern slavery, ensure perpetrators can receive suitably severe punishments for these appalling crimes and enhance support and protection for victims. It received Royal Assent on Thursday 26 March 2015.

Section 54 of the Modern Slavery Act 2015 (also known as the transparency in supply chains (TISC) provision) requires commercial organisations operating in the UK with a turnover of

£36 million or more to:

1. produce a modern slavery statement each financial year setting out the steps they have taken in the most recent financial year to manage modern slavery risks in their operations and supply chains

2. annually publish their organisation’s statement on their website and include a link to this on their homepage

3. get approval for the statement from the board of directors (or equivalent management body)

4. ensure the statement is signed by a director or designated member (for LLPs).

The purpose of these ‘transparency in supply chains’ provisions is to allow scrutiny by consumers, investors, and civil society.

Australia – Modern Slavery Act 2018

The Commonwealth Modern Slavery Act 2018 entered into force on 1 January 2019.

This reporting requirement applies to large businesses and other entities in the Australian market with annual consolidated revenue of at least 100 million AUD.

The reporting requirement supports the Australian business community to identify and address their modern slavery risks, and maintain responsible and transparent supply chains.

Canada – Fighting Against Forced Labour and Child Labour in Supply Chains Act

The Fighting Against Forced Labour and Child Labour in Supply Chains Act (the Supply Chains Act) aims to increase industry awareness and transparency about forced labour and child labour, and to encourage responsible business practices.

The Supply Chains Act came into force on January 1, 2024, and requires certain entities and government institutions to submit a report to the Minister of Public Safety by May 31 of each year.

All reports are made available to the public in two ways:

• In a prominent location on the entity or government institution’s website
• In an online catalogue on Public Safety Canada’s website

A summary of the reports received each year can be found in an annual report tabled in Parliament by the Minister of Public Safety.

The Act states that an entity means a corporation or a trust, partnership or other unincorporated organization that

• (a)  is listed on a stock exchange in Canada;
• (b) has a place of business in Canada, does business in Canada or has assets in Canada and that, based on its consolidated financial statements, meets at least two of the following conditions for at least one of its two most recent financial years:
  • (i) it has at least $20 million CAD in assets,
  • (ii) it has generated at least $40 million CAD in revenue, and
  • (iii) it employs an average of at least 250 employees; or
• (c) is prescribed by regulations.

Those who fall within the above definition of entity are required to submit a report if they:

• produce goods in Canada or elsewhere;
• import goods produced outside Canada; or
• control another entity that produces or imports goods.

Annex B – Definitions

UK Definition of Modern Slavery

The UK Modern Slavery Act 2015 uses the term Modern Slavery to encapsulate the following offenses:

• Slavery;
• Servitude;
• Forced or compulsory labour; and
• Human trafficking.

The offences are set out in section 1 and section 2 of the Act.

Australia Definition of Modern Slavery

The Australian Modern Slavery Act uses the term modern slavery to encapsulate the following practices:

• Human Trafficking
• Slavery
• Servitude
• Forced labour
• Forced marriage
• Debt bondage
• The worst forms of child labour
• Deceptive recruiting for labour or services

The definition of modern slavery is set out in part 1 of the Australian Modern Slavery Act as conduct that falls within one of three legal instruments – an offence provision in Division 270 or 271 of the Australian Criminal Code (Cth); Article 3 of the Protocol to Prevent, Suppress and Punish Trafficking in Persons, Especially Women and Children; and Article 3 of the ILO Convention (No. 182) concerning the Prohibition and Immediate Action for the Elimination of the Worst Forms of Child Labour. Refer to the modernslavery.gov.au website for further information.

Canada Definition of Forced Labour and Child Labour

The Canadian Fighting Against Forced Labour and Child Labour in Supply Chains Act uses the terms:

• Forced labour; and
• Child labour.

Both terms have clear legal definitions set out in the Fighting Against Forced Labour  and Child Labour in Supply Chains Act for the purpose of adhering to the Canadian reporting obligation.

Annex C – Administrative Reporting Requirements

The following resources set out how organisations can meet the administrative reporting requirements for each jurisdiction:

UK

See Section 5 of the Transparency in Supply Chains (TISC) Statutory Guidance.

The government encourages all organisations to upload their modern slavery statements to the UK modern slavery statement registry. The registry is a powerful tool for transparency, bringing together modern slavery statements into one place on GOV.UK. Any organisation, regardless of whether they are in scope of the Act, can voluntarily add their statements to the registry.

Australia

For single reporting entities, the statement must:

• address the mandatory criteria under section 16 of the Australian Modern Slavery Act
• be approved by the principal governing body of the entity
• be signed by a responsible member of the entity
• given to the Minister within six months after the end of the reporting period for the entity, in a manner approved by the Minister.
  • Currently, the statement should be submitted to the Modern Slavery Statements Register.

For joint modern slavery statements, the statement must:

• address the mandatory criteria under section 16 of the Commonwealth Modern Slavery Act 2018
• be prepared in consultation with each reporting entity covered by the statement
• be approved by the principal governing body of:
  • each reporting entity covered by the statement;
  • an entity (the higher entity) which is in a position, directly or indirectly, to influence or control each reporting entity covered by the statement, whether or not the higher entity itself is covered by the statement; or
  • if it is not practicable, at least one of the reporting entities covered by the statement.
• be signed by a responsible member of:
  • each reporting entity covered by the statement;
  • an entity (the higher entity) which is in a position, directly or indirectly, to influence or control each reporting entity covered by the statement, whether or not the higher entity itself is covered by the statement; or
  • at least one of the reporting entities covered by the statement.
• given to the Minister within six months after the end of the reporting period for the entities, in a manner approved by the Minister
  • The statement should be submitted through the Modern Slavery Statements Register.

For more information on the reporting requirements for entities, refer to the Commonwealth Modern Slavery Act: Guidance for Reporting Entities.

Canada

Reports must be submitted to Public Safety Canada by May 31 and meet the following requirements:

• Report includes information that responds to each of the mandatory requirements in the Act
• Report received the required approvals and the submission includes a signed attestation of approval
• Report is uploaded as a PDF file (not exceeding 100MB)

To submit their annual report, entities must complete an online questionnaire. At the end of the questionnaire, entities must upload their annual report in PDF format.

In the case of an entity submitting a joint report, only the entity submitting the report should complete the questionnaire on behalf of all entities covered by the report.

After submitting a report, entities must publish their report in a prominent place on their website.

Entities may use the same report produced for other jurisdictions so long as all reporting requirements of the Supply Chains Act are included and it covers the appropriate reporting period dictated by the Supply Chains Act. It is the entity’s responsibility to ensure that the report submitted to the Minister of Public Safety meets all the mandatory requirements of the Supply Chains Act.

For more information on the reporting requirements for entities, refer to Public Safety Canada’s Guidance for Entities.

1. ILO, 2024: Profits and poverty: The economics of forced labour ↩

2. ILO, 2024: Acting against forced labour: An assessment of investment requirements and economic benefits ↩

3. The concept of risk means risk to people rather than risk to organisations (such as reputational or financial damage). ↩

4. The concept of risk in this section means risk to people rather than risk to organisations (such as reputational or financial damage). ↩