A robust modern slavery statement should be developed and presented in the context of a company’s ongoing human rights due diligence process. Yet initial analyses of modern slavery statements indicate that social auditing remains the default approach to assessing and monitoring risks in the supply chain, despite its known limitations in detecting modern slavery risks. This briefing seeks to provide an introductory overview of human rights due diligence, to support companies to identify and respond effectively to modern slavery risks in their operations and supply chains...