C6: Human rights policies and processes
Your code of conduct or human rights policy, and how your people can raise a concern.
In brief
C6 asks whether your company has a code of conduct or a human rights policy for its own workforce. If it does, you say whether it covers child labor, forced labor, human trafficking, discrimination, accident prevention or other topics. C6 also asks whether you have a complaints-handling mechanism for your own workforce. All of these are yes or no questions.
At a glance
- Requirement
- Essential: code of conduct or human rights policy, and complaints mechanism. The topics covered, if you have a code or policy.
- 10 employees or less
- Voluntary.
- Value chain cap (from 2027)
- Code of conduct or human rights policy, and complaints mechanism, for companies with more than 10 employees.
- In Selko Report
- Page "Code of Conduct"
What changed from VSME
- Changed: the code of conduct question and the complaints mechanism question are essential for companies with more than 10 employees. Under VSME, they were "if applicable".
- New: voluntary for companies with 10 employees or less.
- Unchanged: the list of topics.
VS Standard Reference
The official text of the Voluntary Standard, Annex I to Commission Delegated Regulation (EU) 2026/1560.
Selko Insights
How Selko applies it
Your own workforce, not the supply chain
C6 is about how you treat your own workforce: your employees, and self-employed people and agency workers who work for you. It does not cover your suppliers' workers. A supplier code of conduct belongs in B2 and C2.
What counts as a code of conduct
A written, approved document that sets out how your company expects people to behave and how it respects human rights. It can be one page. A policy that exists only as unwritten practice does not count here. EFRAG's guidance adds that a company with a human rights due diligence process can also answer Yes.
What counts as a complaints-handling mechanism
Any established way for your employees to raise a concern and get a response counts: a named contact person, an HR process, a shop steward, a feedback form or a whistleblowing channel. It does not have to be anonymous or digital, but your employees need to know it exists.
Policies we recommend
Discrimination prevention, accident prevention and a general code of conduct are relevant to almost every company. We recommend putting them in place even if you do not have them yet. Child labor, forced labor and human trafficking deserve attention particularly in higher-risk sectors such as agriculture, cleaning, construction and hospitality, in larger companies and in higher-risk regions.
Frequently asked questions
Related content
C7: Human rights incidents
VS disclosure C7: confirmed human rights incidents in your own workforce and known incidents in your value chain. What "confirmed" means under EFRAG's guidance.
Read moreB2: Practices, policies and future initiatives
VS disclosure B2: whether your company has practices, policies, future initiatives and targets for the transition to a more sustainable economy.
Read moreB9: Workforce – health and safety
VS disclosure B9: recordable work-related accidents, the accident rate and fatalities. The new definition of a recordable accident and how to keep your trend comparable.
Read moreB11: Convictions and fines for corruption and bribery
VS disclosure B11: the number of convictions and the total fines for breaching anti-corruption and anti-bribery laws, and what counts as a conviction or a fine.
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