The GOTS Due Diligence Handbook for Auditors has been released by the Global Organic Textile Standard (GOTS) in an effort to promote ethical business practices, human rights, and sustainable practices in the clothing sector.
The organisation in charge of GOTS, Global Standard, worked with the Hague-based UpRights Foundation to create this new manual.
In order to assess compliance with the GOTS 7.0 criteria, which were introduced in March 2023, certification organisations and their auditors can use the GOTS Due Diligence Handbook for Auditors.
Through useful approaches, it is intended to provide consistent verification of human rights, social standards, and due diligence. The guide offers auditors organised methods for conducting thorough audits that are in line with international regulatory changes.
This resource provides additional insights and tools, but it does not replace the audit processes already utilised by certifying organisations.
Furthermore, this new Handbook complements the GOTS Due Diligence Handbook for Certified Entities, which was published in September 2023 and offers recommendations for integrating ethical standards into supply chains and corporate operations.
The handbook’s release takes place while the global regulatory landscape undergoes substantial changes that call for greater corporate accountability.
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).
Comparable requirements are placed on companies by similar laws, such as Norway’s Transparency Act, France’s Duty of Vigilance Law, and Germany’s Supply Chain Act, with relation to how they manage their effects on the environment and human rights.
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.
