Regulators Issue Modern Slavery Reporting Guidance Relating To COVID-19

The United Kingdom and Australia both recently issued modern slavery reporting guidance relating to COVID-19. U.S.-based and other multinationals should consider this guidance in connection with the preparation of their next modern slavery statement. The Australian COVID-19 reporting guidance is especially helpful for thinking about statement content. Even those companies that only publish a statement under the California Transparency in Supply Chains Act and/or U.K. Modern Slavery Act should consider the Australian guidance, given the significant overlap in statement content requirements and other guidance across the three acts.

In addition, in light of the COVID-19 pandemic, both the United Kingdom and Australia have under certain circumstances extended the publication date for statements under their respective Modern Slavery Acts.