...We are writing to respond to Samsung's criticisms of our recent study on working conditions at the company's mobile phone factories in Vietnam... In Vietnam and abroad, Samsung has been actively attempting to suppress and discredit this study that documents a number of concerning health and safety violations... However, none of Samsung's efforts can erase the evidence that Samsung has violated Vietnamese labour law and failed to honour its business obligations on human rights...

Our study and the company's reaction to it revealed several findings that are inconsistent with Samsung's obligations under the UN Guiding Principles on Business and Human Rights including complying with national laws, providing a safe and healthy working environment, protecting the family unit, right to form independent trade unions, and freedom of expression...

Samsung's principal argument against the findings of its own employees in our study is that third-party audits show different results... Samsung's auditors claim that workers "speak freely" during audits, but no worker will risk losing their job [...] by honestly reporting the kinds of things that the 45 whistleblowers told us...

Samsung notes in its letter to the Business and Human Rights Resource Centre that it is "open to any suggestions that may help us to continuously improve our company." We made quite a few suggestions in our study...