Purpose

The GOTS “Due Diligence Handbook” for auditors provides a comprehensive framework to guide Certification Bodies and their auditors in assessing compliance with the “GOTS 7.0” criteria. Specifically designed to be practical and ensure consistent verification of due diligence, human rights and social criteria, the Handbook outlines clear, step-by-step methodologies for auditors to conduct thorough and effective audits. The Handbook is not intended to replace or override the existing audit protocols and procedures already used by Certification Bodies but instead provides additional insights and tools.

In addition, the new Handbook complements the GOTS Due Diligence Handbook for Certified Entities, which was released in 2023 and offers detailed guidance on integrating responsible practices throughout operations and supply chains. Together, these resources are essential elements of the Global Standard Due Diligence Framework and empower GOTS Certified Entities and Certification Bodies to play their part in maintaining the highest standards of human rights and environmental due diligence.

Development of the Handbook

As with other Global Standard resources, the development of the GOTS “Due Diligence Handbook” for auditors was an inclusive process involving extensive consultation with a wide range of stakeholders. Global Standard's Standard Development Unit conducted in-depth interviews with GOTS auditors to gain insight into the practical challenges and best practices in verifying compliance with human rights, social and due diligence criteria in different geographical regions. In addition, Global Standard engaged business and human rights experts to address sector-specific issues and complexities. This collaborative approach ensures that the Handbook reflects the operational realities and challenges of GOTS Certified Entities around the world.

Regulatory landscape

The Handbook’s release is timely given the evolving global regulatory landscape, which is increasingly demanding stronger corporate accountability in business practices. Recently, the EU Corporate Sustainability Due Diligence Directive (CSDDD) introduced mandatory due diligence requirements for companies operating within the EU. The introduction of “CSDDD” significantly elevates standards for corporate transparency and accountability. Other laws, including Germany’s Supply Chain Act, France’s Duty of Vigilance Law, and Norway’s Transparency Act, are placing similar expectations on businesses to manage their human rights and environmental impacts responsibly. “GOTS 7.0” requires Certified Entities to respect universally recognised human rights criteria and follow the emerging legal obligations under the “CSDDD” and other due diligence laws.

Find the complete GOTS Due Diligence Handbook for Auditors here.