Responsible sourcing
Modern slavery reporting requirements
A structured approach to Australian entity coverage, governance, risk, actions, effectiveness and reporting evidence.
Confirm the reporting entity before drafting.
Australia's Modern Slavery Act 2018 generally requires an entity based or carrying on business in Australia with at least A$100 million consolidated revenue for the relevant reporting period to prepare a statement. Entity identity, control, reporting period and consolidated revenue should be verified rather than inferred from brand, group sales or local presence.
Address every mandatory criterion with entity-specific information.
- Identify the reporting entity and describe its structure, operations and supply chains.
- Describe modern slavery risks in those operations and supply chains.
- Explain actions to assess and address risks, including due diligence and remediation processes.
- Explain how effectiveness is assessed.
- Describe consultation with owned or controlled entities.
- Include other information the entity considers relevant.
Build approval and submission into the timetable.
The statement must be approved by the principal governing body, signed by a responsible member and submitted within the statutory timeframe. Start early enough for controlled-entity consultation, fact checking, board review, signature and publication.
Publication is not evidence that the programme is effective.
Keep the data, decisions and source records supporting the statement. Test whether training changes decisions, whether due diligence identifies risks to people, whether corrective actions close, whether workers can raise concerns and whether remediation is accessible and appropriate.
Questions to ask
Focus on the decision and the evidence.
- 01
Which legal entity is being assessed and why?
- 02
How are risks to people identified and addressed?
- 03
What evidence supports the statement and approval process?
Official sources
Check the primary material.
Practical support
Apply the guidance to your facts.
Identify the exact product, claim, customer journey, supplier, legal entity or business process involved. Preserve the information that supports the current position, record unresolved facts, assign an owner and confirm the point at which specialist review is required.
Tell us how this issue affects your organisation and receive a tailored recommendation for the most useful next step.
Important information
Check the current position.
This resource is general information, not legal advice. Laws, regulator guidance and proposals can change. Do not rely on a title or summary alone to decide whether a requirement applies to a particular entity, product or activity.