how do I know if child labour occurs with my suppliers
Child labor is included in the module on supply chain human rights
The question about child labor almost never comes in as a standalone query. It is embedded in a broader block on human rights in the supply chain, together with questions about forced labor, discrimination, and working conditions at suppliers. Anyone who has filled in that questionnaire before recognizes the pattern: first you are asked whether you have a policy, then whether controls are in place, and only then whether any incidents are known. An answer of "no child labor in our supply chain" without an underlying process is usually not an answer that holds up — the customer asks further questions about how you know this, not just whether they believe you.
Concrete evidence consists of a few building blocks: a supplier code of conduct that includes an age limit and a prohibition on child labor, a procurement process in which suppliers sign that code, and — in higher-risk cases — audits or self-declarations that verify this. Without a code of conduct there is no basis to confirm anything; with a code of conduct but without controls, the answer "policy in place, monitoring limited" is more honest than an outright "no". Anyone who looks deeper into the supply chain than the first tier of suppliers will soon encounter the same question regarding working conditions deeper in the supply chain: here too, the distinction between having a policy and being able to demonstrate that policy is decisive for which answer will stand up.
Where this appears in the VSME base module
The VSME Basic Module of EFRAG, the voluntary standard for unlisted SMEs, addresses human rights policies and supply chain risks as part of the social indicators in the basic module. Child labor is not requested within this as a separate data point with its own figure, but as part of the broader question of whether there is a policy on human rights in the supply chain and whether that policy is also requested or monitored at suppliers. Directive 2022/2464 (CSRD) is the underlying regulation that makes supply chain reporting mandatory for larger companies; the VSME is the translation of that into a lighter, voluntary version for smaller suppliers who are not themselves subject to the directive but do receive questions from their customers.
What this is based on
- EFRAG VSME — the voluntary standard for non-listed SMEs, basic module
- Directive (EU) 2022/2464 (CSRD)
The regulation itself is on EUR-Lex. We refer for each claim; you do not have to take our word for it.
What you concretely need to do
The implementation of each obligation, with the deadlines involved and the templates for recording it, is included in the subscription.
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Written with AI based on the sources above, checked by a human on 2026-09-05. Is something incorrect? Let us know — corrections receive priority.