This new handbook was compiled by Global Standard, the organisation responsible for overseeing GOTS, in collaboration with the Hague-based UpRights Foundation.  

The GOTS Due Diligence Handbook for Auditors serves as a detailed guide for certification bodies and their auditors in evaluating adherence to the GOTS 7.0 criteria, which was launched in March 2023.  

It is designed to facilitate consistent verification of due diligence, human rights, and social standards through practical methodologies. The guide provides structured procedures for auditors to perform comprehensive audits effectively, aligning with global regulatory developments. 

This resource does not replace existing audit protocols used by certification bodies; rather, it offers supplementary insights and tools. 

Additionally, this new Handbook works in conjunction with the GOTS Due Diligence Handbook for Certified Entities, released in September 2023, which provides guidance on incorporating responsible practices throughout business operations and supply chains.  

Together, these resources form integral components of the Global Standard Due Diligence Framework, enabling GOTS Certified Entities and Certification Bodies to uphold high standards regarding human rights and environmental responsibilities. 

"The GOTS Due Diligence Handbook for Auditors is not only a milestone for GOTS, but also a transformative tool for the textile industry on its journey towards responsible production," said Ruslan Alyamkin, responsible, standard development and implementation (social responsibility) at Global Standard.  

The creation of the GOTS Due Diligence Handbook for Auditors involved a collaborative process that included consultations with various stakeholders. The Standard Development Unit at Global Standard conducted interviews with GOTS auditors to understand practical challenges and effective practices related to verifying compliance with human rights and due diligence criteria across different regions.  

Furthermore, experts in business and human rights were engaged to address specific sector-related issues. This collaborative effort ensures that the handbook accurately reflects the operational realities faced by GOTS Certified Entities globally. 

The launch of the handbook coincides with significant changes in the global regulatory environment that increasingly require enhanced corporate accountability.  

The EU Corporate Sustainability Due Diligence Directive (CSDDD) has recently established mandatory due diligence requirements for companies operating in the EU, raising expectations for corporate transparency and responsibility.  

Similar legislation, such as Germany’s Supply Chain Act, France’s Duty of Vigilance Law, and Norway’s Transparency Act, impose comparable obligations on businesses regarding their management of human rights and environmental impacts. 

Under GOTS 7.0, Certified Entities are expected to adhere to universally recognised human rights standards while complying with emerging legal obligations set forth by the CSDDD and other due diligence regulations. 

Alyamkin added: "This handbook provides our certification bodies with the knowledge and guidance they now need to ensure that the highest standards of environmental and human rights due diligence are met and verified. By aligning with international frameworks and the recent legislative developments, we are further strengthening Global Standard’s mission to promote sustainable, transparent and socially responsible practices throughout global textile supply chains.”