The NCP regards the outcome of the mediation procedure as [having] helped spark a constructive discussion on how social audits could be conducted and possibly improved... The NCP is convinced that picking up on the dialogue on how to conduct and enhance the social audits, which was started by the Parties as part of the mediation procedure, would certainly help further the implementation of the OECD Guidelines. This is irrespective of the fact that – during the mediation procedure – the Parties could not be convinced to take part in a joint multi-stakeholder forum to discuss these matters... The NCP believes that [...] Complainants and Respondents could in their discussions on how to enhance social auditing discuss additional points including the following:

• The question as to whether a social audit should be paid for by the company purchasing goods manufactured in the factory that is being audited rather than by the owner of the factory, and how the social audits could thus be enhanced...

• The question as to whether, and if necessary as to how, from a due-diligence angle, the scope of social audits across the value chain should be expanded to include aspects related to structural building analysis and building safety...