Leading with transparency: How ETI supports meaningful human rights due diligence

Raising the bar for responsible business

At ETI we believe that transparency is not just a reporting requirement — it’s a driver of trust, accountability, and meaningful progress on human rights.

As global expectations on business conduct rise, stakeholders want to know not just what companies commit to, but how they act — and whether those actions make a difference. Transparency helps answer these questions and guides progress toward better practices.

ETI’s approach to transparency

ETI supports transparency that is:

Purposeful – focused on how companies are identifying, addressing and preventing human rights risks.
Evidence-based – grounded in clear processes, real challenges, and measurable impact.
Worker-centred – making sure workers in supply chains affected by business operations are heard, supported, and protected.
Supportive of improvement – encouraging honesty over perfection, learning over defensiveness, and progress over polish.

We do not believe in naming and shaming. Instead, we believe in constructive transparency — where companies can be open about hallenges and learn from one another in a safe but accountable environment.

The Corporate Transparency Framework

To help member companies improve their public reporting on human rights due diligence, ETI has developed the Corporate Transparency Framework (CTF) — a structured tool that defines clear, practical expectations for company disclosure across four core areas:

Governance and strategy
Risk identification and assessment
Actions to mitigate and remediate risks
Tracking, measuring and communicating impact

The framework enables companies to assess their own reporting, identify gaps, and move toward more meaningful disclosure over time.

Members report annually to ETI on their progress against the CTF — this enables us to supply individual feedback, support their progress and benchmark companies across the ETI membership.

Learn more about the Corporate Transparency Framework

Benefits of transparency for companies

Companies that report meaningfully don’t just meet compliance expectations — they build stronger relationships with investors, consumers, workers, and civil society. They demonstrate leadership, attract ethical buyers, and are better positioned to meet evolving legal requirements such as those under the EU Corporate Sustainability Due Diligence Directive (CSDDD) and the UK Modern Slavery Act.

Transparent reporting helps companies:

Show credibility in their human rights commitments
Distinguish themselves in a competitive ESG landscape
Improve internal alignment and accountability
Respond more effectively to stakeholder scrutiny

See how ETI members are reporting

ETI publicly shares how full member companies are progressing on transparency through submission of an annual report against the CTF. You can explore company performance and reporting levels across key aspects of human rights due diligence – visit our page on Company public reporting & performance

Moving forward

Transparency is a journey, not a one-time exercise. At ETI, we are committed to supporting our members to deepen their reporting in ways that are honest, useful, and impactful — because transparency, when done meaningfully, is a powerful catalyst for change.

Interested in using the Corporate Transparency Framework or becoming a member? Get in touch to learn more. Contact: membership@ethicaltrade.org.uk