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GOTS Releases Due Diligence Handbook for Auditors

The Global Organic Textile Standard (GOTS) released its Due Diligence Handbook for Auditors in collaboration with the UpRights Foundation, a Hague-based human rights organization.

Deemed as a “landmark resource,” the handbook promotes sustainable practices, human rights and ethical business conduct throughout the industry that align with evolving regulatory requirements. The publication is designed to provide a comprehensive framework to guide certification bodies—and their auditors—in assessing compliance with the GOTS 7.0 criteria, which was released on the heels of the nonprofit’s 20th anniversary.

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“The GOTS Due Diligence Handbook for Auditors is not only a milestone for GOTS, but also a transformative tool for the textile industry on its journey towards responsible production,” said Ruslan Alyamkin, responsible for standard development and implementation (social responsibility) at Global Standard. “This handbook provides our certification bodies with the knowledge and guidance they now need to ensure that the highest standards of environmental and human rights due diligence are met and verified.”

Expressly intended to safeguard consistent verification of due diligence, human rights and social criteria, the 75-page handbook outlines step-by-step methodologies for auditors to incorporate when conducting inspections that ensure confirmation of compliance with the GOTS 7.0 criteria.  

“GOTS 7.0 Human Rights and Social Criteria are based on internationally recognized frameworks such as the United Nations Guiding Principles on Business and Human Rights (UNGPs); the OECD Due Diligence Guidance for Responsible Business Conduct; the OECD Due Diligence Guidance for Responsible Supply Chains in the Garment and Footwear Sector; and International Labor Organization Conventions and other instruments,” the handbook states. “These instruments provide a foundation for responsible business conduct and respect for human rights in global supply chains.”

As standard with other Global Standard resources, developing the GOTS Due Diligence Handbook for Auditors was an “inclusive process,” created with “extensive consultation” from various stakeholders. Global Standard’s Standard Development Unit interviewed GOTS auditors in an attempt to understand current compliance pain points and how best to alleviate them.

“Global Standard engaged business and human rights experts to address sector-specific issues and complexities,” the nonprofit said. “This collaborative approach ensures that the Handbook reflects the operational realities and challenges of GOTS certified entities around the world.”

However, the handbook is “not intended to replace or override the existing audit protocols and procedures already used by certification bodies, but instead provide additional insights and tools,” per Global Standard. As such, it complements the existing GOTS Due Diligence Handbook for Certified Entities, released last October to provide “detailed guidance on integrating responsible practices throughout operations and supply chains.”

Together, the two references serve as “essential elements” of the Global Standard Due Diligence Framework, empowering GOTS-certified entities and certification bodies to play their part in continuing compliance.

Considering the evolving regulatory landscape, the handbook is well-timed as global regulations are “increasingly demanding stronger corporate accountability.”

For example, the EU Corporate Sustainability Due Diligence Directive (CSDDD) now mandates due diligence requirements for companies operating with the European Union—which “significantly elevates standards for corporate transparency and accountability,” GOTS said. Other laws, such as Germany’s Supply Chain Act, France’s Duty of Vigilance Law and Norway’s Transparency Act, place similar expectations on businesses.

GOTS 7.0 already requires certified entities to “respect” collectively recognized human rights criteria and align emerging legal obligations under these (and other) relevant due diligence laws. The handbook should help certification bodies ensure these standards are sustained.

“By aligning with international frameworks and the recent legislative developments, we are further strengthening Global Standard’s mission to promote sustainable, transparent and socially responsible practices throughout global textile supply chains,” Alyamkin said.