Global Standard[1], in collaboration with the Hague-based UpRights Foundation, has released the Global Organic Textile Standard (GOTS) Due Diligence Handbook [2] for Auditors. This 75-page guide provides a comprehensive framework for certification bodies and their auditors to assess compliance with the GOTS 7.0 criteria, which was launched in March 2023. The GOTS 7.0 criteria are based on internationally recognized frameworks such as the United Nations Guiding Principles on Business and Human Rights (UNGPs) and the OECD Due Diligence Guidance for Responsible Business Conduct.
The handbook outlines step-by-step methodologies for auditors to ensure consistent verification of due diligence, human rights, and social criteria. It offers organized methods for conducting thorough audits that align with international regulatory changes. This resource provides additional insights and tools to enhance the auditing process but does not replace the audit protocols already utilized by certifying organizations.
Expectations for corporate responsibility and transparency have increased with the recent establishment of required due diligence procedures for businesses operating in the EU under the EU Corporate Sustainability Due Diligence Directive (CSDDD). According to GOTS 7.0, Certified Entities must follow globally accepted human rights norms in addition to new legal requirements outlined in the CSDDD and other due diligence laws.
The handbook aims to enhance transparency and accountability across global textile supply chains. It is designed to complement the GOTS Due Diligence Handbook for Certified Entities, published in September 2023, which provides detailed guidance on integrating responsible practices throughout operations and supply chains.
These resources are essential elements of the Global Standard Due Diligence Framework, empowering GOTS-certified entities and certification bodies to uphold high standards of human rights and environmental responsibility. The handbook’s release coincides with substantial changes in the global regulatory landscape that call for greater corporate accountability.
Ruslan Alyamkin, responsible for standard development and implementation (social responsibility) at Global Standard, stated, “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. 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.”
Together, these handbooks form essential elements of the Global Standard Due Diligence Framework, empowering GOTS-certified entities and certification bodies to uphold high standards of human rights and environmental responsibility.
Sources:
[1] https://global-standard.org/
[2] GOTS DUE DILIGENCE HANDBOOK FOR AUDITORS
