International Reporting on Modern Slavery, Forced Labour and Child Labour
Version 1 – 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 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.

Table of contents

Developed in collaboration with the Government of the United Kingdom and the Government of Australia.

A PDF version of the template may be requested by email: ps.scai-lcae.sp@ps-sp.gc.ca.

 Download the templateInternational Reporting on Modern Slavery, Forced Labour and Child Labour (168 KB, MS Word)

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:

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:

Organisations should be aware that UK, Australian and Canadian legislation uses varying terminology. The UK and Australian legislation uses the term 'modern slavery' while 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.

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:

Each jurisdiction expects organisations to take a 'continuous improvement' approach to compliance. This means that organisations’ 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:

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)

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

Canada – Part 2 (3)(a)

Organisation and supply chain structure

Level 1

Describe the organisation's structure. This includes but is not limited to:

Provide an overview of the supply chain structure. This includes but is not limited to:

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:

Provide an overview of the labour supply chain structure. This includes but is not limited to:

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:

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:

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:

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:

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, NGO, 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)

Australia –Section 16(1)(d)

Canada – Part 2 (3)(b)

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:

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:

International standards

Level 1

Demonstrate how policies are linked to international standards. This includes but is not limited to:

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:

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, NGO, 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)

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)

Australia – Section 16(1)(c)

Canada – Part 2 (3)(c)

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:

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:

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

Stakeholder engagement

Level 1

Provide evidence of engagement with internal and external stakeholders to identify, understand and prioritise current and future risks e.g.:

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

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)

Australia – Section 16(1)(d)

Canada – Part 2 (3)(d) and (e)

Prevention and mitigation

Level 1

Provide a summary of actions, programs, 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)

Supplier and worker engagement

Level 1

Provide evidence of supplier and worker engagement and collaboration to develop and implement actions, programs 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:

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:

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:

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 programs

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)

Australia – Section 16(1)(d)

Canada – Part 2 (3)(f)

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:

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 program to support the organisation's response to modern slavery. This includes, but is not limited to:

Training program materials

Level 1

Outline the materials used in the organisation's training program (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)

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)

Australia – Section 16(1)(e)

Canada – Part 2 (3)(g)

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)

Key Performance Indicators

Level 1

Provide outcome focused Key Performance Indicators (KPI) to measure progress towards goals

Monitoring and evaluation governance

Level 1

Disclose who in the organisation is responsible for setting goals and KPI 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, programs 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:

7. Any other information the organisation considers relevant

Australia – Section 16(1)(g)

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 an outline of steps intended to be taken ahead of the next 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)

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. publish, annually, 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 LLP)

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:

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:

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

Annex B – Definitions

UK definition of Modern Slavery

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

The offences are set out in section 1 of the UK Modern Slavery Act 2015 and section 2 of the UK Modern Slavery Act 2015.

Australia definition of Modern Slavery

The Australian Modern Slavery Act 2018 uses the term modern slavery to encapsulate the following practices:

The definition of modern slavery is set out in part 1 of the Australian Modern Slavery Act 2018 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 Modern slavery in Australia 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:

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:

For joint modern slavery statements, the statement must:

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:

To submit their annual report, entities must complete an online questionnaire to respond to the Act’s reporting requirements. 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.

Footnotes

Footnote 1

ILO, 2024: Profits and poverty: The economics of forced labour (PDF)

Return to footnote 1

Footnote 2

ILO, 2024: Acting against forced labour: An assessment of investment requirements and economic benefits (PDF)

Return to footnote 2

Footnote 3

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

Return to footnote 3

Footnote 4

Note: Level 1 may exceed the minimum requirements in one or more jurisdiction. Organisations should defer to the governing legislation and relevant government-issued guidance to confirm their obligations.

Return to footnote 4

Footnote 5

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

Return to footnote 5

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