[Commenting on the findings of recent reports on the impact of company codes on working conditions published by the Institute of Development Studies (IDS) and War on Want, Stephanie Barrientos research fellow at IDS said that]...Strategies comprising education, communication and support need to complement audits for...issues such as freedom of association and discrimination...[Dan Rees, director at the Ethical Trading Initiative says] There is a limit to what any single company can do...and change will rely on a significant number of companies working together...[An example is given by the] Brands Ethics Working Group in India [that] provides an informal setting for brands and retailers, including Gap, Next and Monsoon Accessorize, as well as agents, auditing companies and the Fair Labour Association to share experiences of dealing with difficult non-compliance issues. [also refers to ASDA (part of Wal-Mart), Marks & Spencer, Nike, Sainsbury, Tesco, Woolworths]