Back to VSME Hub
Comprehensive Module

C6: Human Rights Policies and Processes

Disclosure requirements for human rights policies covering child labour, forced labour, discrimination and more.

In brief

VSME disclosure requirement C6 concerns human rights policies and processes: the company must describe whether it has policies to prevent child labour, forced labour and discrimination, and how it manages human rights risks in its operations and value chain. The requirement deepens the company's governance of responsibility from a human rights perspective. It is part of the Comprehensive Module.

VSME Standard Reference

The following content is extracted from the official EFRAG Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME), December 2024.

View original VSME Standard (PDF)

Selko Insights

Practical guidance from Selko

Selko Report

Scope: Own personnel only

It is important to understand that the C6 disclosure concerns only the company's own personnel — not the supply chain. The policies and codes of conduct referenced here relate to how the company treats its own workforce.
Selko Report

Recommended: Discrimination & accident prevention

At Selko, we feel that discrimination prevention and accident prevention policies (as well as a general code of conduct) are relevant to most companies. We recommend that companies put these policies in place even if they do not currently have them.
Selko Report

Consider: Child labour, forced labour & human trafficking

Child labour, forced labour, and human trafficking are very serious topics that should always be considered. However, it is natural for many companies not to have separate formal policies if the risk is simply not present in their operations. Some factors that affect risk:
  • Sector — e.g. agriculture, cleaning, construction, or hospitality carry higher risk
  • Company size — larger companies typically face greater exposure
  • Location — some regions carry higher risk than others
PreviousC5: Additional workforce characteristics
NextC7: Human rights incidents

Related content

C7: Human rights incidents

VSME disclosure C7: confirmed severe human rights incidents and the actions taken in response.

Read more

B11: Corruption and bribery

VSME disclosure B11: convictions and fines for violations of anti-corruption and anti-bribery laws.

Read more

C8: Revenues from certain sectors

VSME disclosure C8: revenues from controversial weapons, tobacco, fossil fuels and chemicals.

Read more

Ready to make progress?

Let's discuss how Selko Insights can help your organization turn sustainability goals into practical action.