H&M’s response to...recent report on its worker safety failures in Bangladesh is replete with false and misleading statements, demonstrating that the company remains unwilling to address the issue in a serious and forthright manner. We assess herein various claims made by H&M, concerning our report and concerning the delays in safety renovations at its supplier factories in Bangladesh, relative to the deadlines imposed by the Accord on Fire and Building Safety....It is important to note that H&M, amidst the various efforts at obfuscation discussed...acknowledges the veracity of...central conclusion: that there are major delays in safety renovations at its supplier factories in Bangladesh. The company can hardly deny this, since the Accord’s public reports, on which our analysis was based, make this painfully clear.  Unfortunately, what H&M fails to do is offer any credible assurances that it intends to do anything differently going forward.