[Business & Human Rights Resource Centre invited British American Tobacco to respond; response provided] British American Tobacco (Nigeria) restates its commitment to global best practice across the entire value chain of tobacco production, including…in Nigeria...[BAT]…“The principle of good corporate conduct is the basis of our operations. We conform with high standards of behaviour in everything we do. We do not compromise these standards for the sake of profit-making,”…[T]he company neither employs children in its operations nor encourages tobacco farmers…to use child labour…[T]he company’s relationship with the farmers is transparent and voluntary, while the interest free loans given to…farmers…is entirely optional and…geared towards assisting them…BATN has been working with non-governmental organisations, the Ministry of Agriculture and the Ministry of Labour and Productivity, to carry out assessments and monitoring and engage in educational workshops with farmers...to ensure that best practices are adhered to in the tobacco farms.