Responsible Contracting: From Policing to Partnership

By Tammy Vallejo and Swantje Pabst

Contracts are a key tool to support effective human rights due diligence in increasingly complex global supply chains. Based on its work with leading global companies, including a deep dive practice group focused on supply chain due diligence that the Responsible Contracting Project joined, Shift has gained important insights into the limitations of traditional, compliance-driven contracting approaches and identified practical steps toward a more collaborative, shared-responsibility approach between buyers and suppliers to uphold human rights standards together.

1. Why is responsible contracting needed?

    • Cascading vs. burden sharing: Contractual clauses, along with supplier codes of conduct, are among the most widely used instruments companies rely on to implement aspects of human rights due diligence. But they are not a silver bullet and need to be complemented by other tools. Research shows that many suppliers — particularly SMEs — lack the support needed to help them meet contractual expectations. The numerous requirements placed on them during tenders are poorly followed up on, and dialogue during the contractual relationship is limited. Suppliers also point to tensions between contractual expectations and buyers’ own commercial practices, such as price pressures, late payments, changing specifications, and tight delivery deadlines, which hinder suppliers’ ability to uphold the contractual standards for human rights and environmental protection.
    • Contracts can have two very different effects: either to reinforce negative impacts or to drive positive change for people. Traditional contracting practices often contain zero tolerance and strict penalties for (even minor) non-compliance, including immediate termination. This perfect compliance approach can drive issues underground and incentivize unrealistic assurances that adverse impacts either don’t exist or have been eliminated. Such an approach is not in line with new regulatory expectations or the UNGPs, which encourage companies to work with suppliers to surface risks to people and support improvement, rather than cut and run. Alternatively, contracts can be crafted to promote shared responsibility, including through responsible purchasing practices, mutual trust, transparency, and constructive engagement to mitigate and remedy adverse impacts on people.
    • Evolving regulatory expectations: Under CSDDD, companies must take ‘appropriate measures’, i.e., measures that effectively address sustainability impacts and drive changes in behavior and practice. The Directive is clear on what this means for contracts: due diligence obligations cannot simply be transferred to suppliers; each party’s responsibilities must be spelled out clearly; buyers are expected to examine whether their own commercial practices — including on pricing and delivery timelines — undermine the very standards they are asking suppliers to meet; and severing a supplier relationship should only happen, as a last resort, once other options have been exhausted ( Articles 10, 11 and 12). As CSDDD comes into force, regulators will consider responsible contracting practices as one factor in determining whether a company’s due diligence is appropriate. Taking a collaborative approach to contracting will also help companies to score well in investor assessments that look at how companies are integrating Human Rights Due Diligence into their contracts.

    2. Four core principles for moving from traditional to responsible contracting

    The Responsible Contracting Project identifies four core principles for moving from traditional to responsible contracting.

    1. Shared responsibility: joint commitment to carrying out human rights due diligence.
    2. Responsible purchasing practices: buyers commit to responsible purchasing practices that support positive human rights and environmental outcomes
    3. Remediation-first: if harm occurs, remedy to victims is prioritized over conventional contractual remedies such as termination or money damages.
    4. Responsible exit as a last resort: contract termination can be pursued only as a last resort and must be done responsibly

    These principles are captured in the European Model Clauses (EMCs) — a still-draft set of model contract clauses that seek to track the requirements of the CSDDD into binding contractual commitments. The EMCs are expected to inform the European Commission’s forthcoming practical guidance for companies on CSDDD-aligned contracting (under Article 18 of the Directive). The EMCs, to be finalized later in 2026, apply a risk-based approach that sets higher expectations for prioritized suppliers.

    3. Steps towards more responsible contracting

      • Build effectiveness and resilience: the best form of risk management is credible risk assessment and prevention, which ultimately can help protect from liability. Delaying or failing to take action on risks can aggravate the situation in the long term, whereas fostering more cooperative supplier relationships, with a shared responsibility for addressing adverse impacts, leads to more resilient supply chains.  
      • Engagement is key: some suppliers perceive there is little space for dialogue with buyers, including when problems arise, and have little capacity to adjust the objectives and tools used to mandate their performance. Engaging early with high-risk suppliers, in particular, to explain why certain requirements are included in contracts creates a higher level of trust and allows more granular, realistic data to be collected.
      • Find the right balance: contracts that incorporate lengthy details leave more room for conflicts over their content. This can be particularly burdensome for companies that have prioritized engagement with a large number of direct suppliers. While extensive detail is not required, contracts must establish a foundation for a more collaborative buyer–supplier relationship. This structure keeps the contract itself concise and stable, while allowing the more detailed operational expectations in the CoC to evolve without requiring full contract renegotiation.
      • Emphasize a risk-based approach: assigning risk categories to suppliers can enable companies to take a more targeted approach to responsible contracting that incorporates general HRDD expectations in all contracts and elevated requirements for the riskiest suppliers. Enhanced clauses could include more requirements for information sharing, governance, impact assessments, including an overview of their likely salient human rights risks, resources, and transparency, including being more concrete in terms of what suppliers would need to put in place (governance structure, resources, tools, training), and what support the company will provide.
      • Maturation over time: mutual understanding clauses emphasize that HRDD is not about perfection but rather about supporting maturity and alignment with international reference frameworks over time. Each party must do its part to uphold the standard set out in the contract. This includes rewarding improvements rather than punishing non-compliance. Suppliers should not be expected to be perfect, but rather to be diligent.
      • Consider industry-wide alignment: aligning with other buyers can be a great way to support suppliers, so that they can have similar expectations from multiple actors. e.g., adopting aligned contractual language or referencing a common supplier code of conduct. For example, many global companies adopt or reference the Responsible Business Alliance (RBA) Code of Conduct, providing suppliers with a single, consistent set of expectations for labor, health and safety, the environment, and ethics.

      4. Tips for rolling out new contracting processes

      Change takes time: setting the right parameters for implementation and ultimate effectiveness is important, and this includes ensuring that communication to suppliers from the top (e.g., the Chief Procurement Officer) places the necessary weight and emphasis on the overall process of transitioning from traditional to responsible contracting. Implementation steps could include:

      • Providing the company’s own staff (especially buyers) with an FAQ on how to respond to questions from suppliers, or offering training to introduce them to the new approach and process.
      • Developing tools to monitor and support the implementation of contractual terms about suppliers’ own HRDD systems to ensure respect for human rights beyond tier-1, as well as to identify what resources, tools, staff, training, and expertise suppliers have in place and what support they need.
      • Focusing on collaborating with suppliers to identify, prevent, and remedy harm instead of cutting them off. This is particularly important to ensure that suppliers are not afraid to share honest and accurate information about risks or violations, which is essential to ensure that negative impacts are tackled at the earliest possible moment and that preventive and remedial action is as targeted as possible. Include relevant departments in the decision-making process and consider how exit clauses can be used to build leverage.
      • Using contracts as a communication tool. Contracts are not just transactional. They can also serve as a means for communicating with suppliers/buyers. Even if ambitious clauses don’t make it into the contract, there is a clear value in discussing them with suppliers, triggering fruitful exchanges and receiving valuable information that helps inform the due diligence process for both parties.
      • Pricing in sustainability as a fixed requirement in awarding contracts. As a prerequisite for contracting, encourage bidders to specify the costs required for them to live up to the standards they are asked to comply with (“frontloading”). Reflecting these costs (or the processes for establishing costs) in the contract from the outset helps ensure that financial incentives and human rights expectations are aligned throughout the supplier relationship.

      From risk transfer to shared responsibility

      As expectations around human rights due diligence continue to evolve, contracts can no longer function simply as liability shields. Increasingly, they are becoming a test of whether companies are prepared to align their commercial practices with their human rights commitments.

      The shift from traditional to responsible contracting is therefore not just a legal or procurement exercise. It is a broader shift in how companies understand business relationships, leverage, and accountability in global supply chains. Companies that approach contracting as a collaborative tool for identifying and addressing risks, rather than simply transferring them downstream, are likely to be better positioned to build resilient supplier relationships and deliver more effective human rights outcomes over time.

      Quality of community engagement on nature-related issues has significant financial consequences for companies 

      Report finds evidence linking inadequate engagement with Indigenous Peoples and local communities to operational disruption, legal action, financing risks and billions of dollars in losses across sectors.

      Businesses can face significant financial losses if they fail to adequately engage with Indigenous Peoples and local communities on nature-related issues, according to a report by Shift.   

      Shift, a non-profit working globally to embed respect for human rights into business, has published a new report on “Community Engagement, Nature and Financial Materiality: An evidence review of the financial effects of engagement with Indigenous Peoples and local communities on nature-related issues.” 

      Shift analyzed a range of evidence, including more than 1200 cases where impacts companies had on nature through the use of land, water or other natural-resources affected Indigenous Peoples and local communities.

      In 69% of cases, Shift found evidence that the quality of a company’s engagement with Indigenous Peoples and local communities had a positive or negative effect on its financial prospects.   

      “This research shows that meaningful engagement with Indigenous Peoples and local communities is not only essential for respecting rights and managing impacts on people and nature, but is also increasingly financially material,” said Caroline Rees, President of Shift. “The quality of community engagement can help determine whether nature-related impacts become a source of trust and resilience, or of conflict, disruption and financial loss.”   

      Shift found that poor or non-existent engagement often led to community opposition that resulted in significant financial losses for companies from operational delays, reputational damage and legal or regulatory challenges.   

      By contrast, companies that engaged early, consistently and meaningfully with local communities often avoided opposition and associated financial risks. Some businesses that created partnerships with local communities experienced financial benefits such as more stable operations and resilient supply chains.  

      The report has been published as the International Sustainability Standards Board (ISSB) considers how to introduce reporting on nature-related issues into its disclosure standards and guidance. Shift’s analysis shows that information about the quality of a company’s engagement with local communities can affect cash flows, project viability and valuation, making it decision-useful for investors.    

      “The evidence is clear. We support calls for companies across sectors and geographies to report on steps they are taking to engage with local communities and Indigenous Peoples,” Rees said. “However, the relevant information is not just how companies pursue such engagement, but also how the insights or agreements that result shape company decisions and actions. That’s the information that shows whether risks are being managed.”   

      “Businesses can have profound impacts on nature which many Indigenous Peoples and local communities depend on and take pride in stewarding on behalf of everyone on the planet,” said Lucy Mulenkei, co-chair of the International Indigenous Forum on Biodiversity. “I am delighted with this research which provides extensive evidence of the financial materiality of community engagement.” 

      The report has been published alongside a companion document which includes 24 detailed case studies. These examples illustrate how the quality of a company‘s engagement with Indigenous Peoples and local communities can contribute to a range of positive and negative financial effects.   

      The case study document includes contributions from the United Nations Environment Program World Conservation Monitoring Centre (UNEP-WCMC), Liquen Consulting, a group that mediates disputes between companies and communities and TMP, a global advisory group.    

      Editor’s note:   

      • The publication was written with financial support from the International Climate Initiative (IKI) of the German Federal Ministry for the Environment, Climate Action, Nature Conservation and Nuclear Safety (BMUKN) via the United Nations Development Programme (UNDP) and Global Canopy.   

      Shift letter urges European Commission to drop asset management exemption from ESRS

      Shift has published an open letter calling for the European Commission to drop a proposal that would exempt asset managers from key sustainability reporting requirements.

      The letter, sent to European Commissioner Maria Luis Albuquerque, was jointly written by Shift, WWF, Frank Bold, The European Sustainable Investment Forum (Eurosif), The European Federation of Financial Analyst Societies (EFFAS) and the European Trade Union Conference (ETUC). It urges the commission to remove the proposal in the final version of the European Sustainability Reporting Standards, which is due to be published in the coming months. Read the letter in full below.

      Open letter to Commissioner Maria Luis Alburquerque

      To: Commissioner Maria Luis Albuquerque

      cc:

      President of the European Commission Ursula von der Leyen

      Executive Vice-President Stéphane Séjourné

      Executive Vice-President Teresa Ribera

      Commissioner Valdis Dombrovskis

      Brussels, 3 June 2026

      Subject: Proposed asset management exemption in the revised ESRS contravenes explicit scope of reporting obligations established by the EU CSRD

      Dear Commissioner Albuquerque,

      As organisations involved with EFRAG, we would like to express our deep concern about the proposal by the European Commission to exempt certain investments from the scope of reporting under the Corporate Sustainability Reporting Directive. We consider that AR17 in ESRS 1 of the draft Commission Delegated Regulation, issued for public consultation on 6 May 2026, exceeds the exemptions for specific categories of investment products provided in the Accounting Directive, as amended by the CSRD. The proposed Level 2 provision concerning an extensive removal of asset management from the scope of sustainability reporting appears to be beyond the European Commission’s legal mandate.

      The legal basis

      The Accounting Directive determines the scope of corporate sustainability reporting. This firstly concerns the personal scope established in Article 19a, 29a and 40a. In addition, in Article 1(4) it contains an explicit exemption for two categories of investment funds, UCITS and AIFs, as it holds that: “The coordination measures prescribed by Articles 19a, 29a and 29d shall not apply to financial products listed in points (b) and (f) of point (12) of Article 2 of Regulation (EU) 2019/2088”.

      Article 2 of Regulation (EU) 2019/2088 lists the following financial products:

      • (a) a portfolio managed in accordance with point (6) of this Article;
      • (b) an alternative investment fund (AIF);
      • (c) an IBIP;
      • (d) a pension product;
      • (e) a pension scheme;
      • (f) a UCITS; or
      • (g) a PEPP;

      This means that the intention of the co-legislators is that financial products in (a), (c), (d), (e) and (g) are in scope. Sub (a) references point (6) within the same article, which holds that: “‘portfolio management’ means portfolio management as defined in point (8) of Article 4(1) of Directive 2014/65/EU.” This article in Directive 2014/65/EU holds that: “‘portfolio management’ means managing portfolios in accordance with mandates given by clients on a discretionary client-by-client basis where such portfolios include one or more financial instruments.”

      The scope of reporting obligations is thus clearly established in the CSRD. Level-2 instruments such as the European Sustainability Reporting Standards cannot and should not be used to further reduce the scope.

      Rationale

      In addition, the European Commission does not provide a sound rationale for the proposed Level-2 exemption. It merely states that: “The proposed text includes new provisions to avoid the risk that undertakings that carry out asset management activities are required to report information that is not relevant about the investments that they manage.”

      Notably, the CSRD/ESRS framework is set up specifically to avoid reporting on irrelevant information. Where information on impacts, risks or opportunities is relevant (i.e. ‘material’), it must be disclosed. Where it is not relevant, it does not have to be disclosed. To presuppose that certain activities or parts of an undertaking’s value chain are by definition irrelevant sits at odds with the logic of the reporting framework. It also creates a problematic precedent for future revisions, as undertakings in different sectors will seek explicit exemptions where they see ‘irrelevance’.

      The premise of ‘irrelevance’ is fundamentally misaligned with the established interpretation and application of the UN Guiding Principles and OECD Guidelines in the context of asset management. Both the OECD and the Office of the UN High Commissioner for Human Rights have clarified that institutional investors and asset managers can be directly linked to adverse impacts through their business relationships, irrespective of whether they hold legal ownership of the underlying assets or act pursuant to fiduciary duties. Investors and investor groups have routinely written about and acted on the understanding of this responsibility.

      Even where investment mandates follow client instructions, asset managers retain significant discretion over portfolio construction, stewardship, engagement, voting and sustainability integration. Without reporting on managed assets, investors, beneficiaries, supervisors and other stakeholders will have limited ability to assess whether sustainability commitments are being effectively implemented. Actual portfolio holdings provide the most objective evidence of how policies translate into practice — rather than merely described in theory. Removing this transparency would undermine accountability, weaken public trust and increase greenwashing risk.

      We therefore strongly urge the European Commission to refrain from including ESRS 1 – AR17 in the final Delegated Regulation.

      Yours sincerely,