Supplier Code of Conduct

Applicability

This Code applies to all brands under Wheat A/S, including Wheat Kids Clothing UK Ltd, Wheat Fashion Ltd, and Wheat Norge AS. Each entity is responsible for implementing this Code of Conduct in accordance with applicable national legislation and regulatory requirements.

Scope

The requirements set out in this Code apply to all suppliers, subcontractors, agents, logistics providers, and other business partners engaged in the production, handling, storage, or transport of goods, as well as the provision of services for Wheat A/S and its subsidiaries.

Suppliers and business partners are responsible for implementing these requirements within their own operations and for working towards implementation throughout their own supply chains, where relevant.

Purpose

Wheat is committed to ethical business conduct across three pillars: Environment, Social and Governance (ESG). This is to ensure that all Wheat products are sourced, produced, handled and sold under conditions that comply with international and national laws, regulations, and conventions. Including but not limited to:

  • The International Bill of Human Rights
  • ILO Declaration of Fundamental Principles and Rights at Work
  • UN Guiding Principles on Business and Human Rights (UNGPs)
  • OECD Guidelines for Multinational Enterprises and OECD Due Diligence Guidance
  • UN Global Compact's Ten Principles
  • UN Convention Against Corruption
  • Rio Declaration on Environment and Development

The CoC defines the minimum standards as well as requirements and processes that all Wheat business partners must comply with. In addition, suppliers are encouraged and expected to pursue best practices as the benchmark for continuous improvement.

Due diligence

It is mandatory for suppliers and business partners to carry out due diligence for ESG in line with the OECD six-step framework:

  • Embed responsible business conduct into policies and management systems
  • Identify and assess adverse impacts
  • Cease, prevent, or mitigate adverse impacts
  • Track implementation and results
  • Communicate how risks are managed
  • Provide for or cooperate in remediation

SOCIAL

1.1 Social audit It is a prerequisite that all partners in Wheat's supply chain, including subcontractors, hold or commit to obtaining a valid third-party social audit conducted against a recognised standard such as Amfori BSCI, SMETA, WRAP or SA8000.

Suppliers must share their most recent valid audit report and a Corrective Action Plan (CAPA) addressing any identified non-compliances. Wheat reserves the right to request updates on CAPA implementation and to reassess the business relationship in case of unresolved critical non-compliances.

1.2 Child labour

  • Suppliers must not employ anyone below the age of 15 even if permitted by national law. Conversely, if the law states an age higher than 15, then this must be followed
  • All legal limitations regarding workers aged 15–18 must be strictly followed
  • Young workers (15-18) may only perform light duties with reduced hours and never in a way that interferes with their education
  • Hazardous work, night shifts, overtime, or any tasks that risk physical or psychological harm are strictly prohibited
  • Suppliers must implement effective age-verification procedures during recruitment
  • If child labour is identified, the supplier is responsible for an immediate remediation plan that removes the child from work and supports their continued education and well-being until they reach the legal working age

1.3 Forced labour and migrant workers:

  • Employment must be freely chosen and workers can terminate employment with reasonable notice without penalty
  • Absolutely no forced, bonded, indentured, trafficked, or prison labour is permitted
  • Suppliers must adhere to international principles of responsible recruitment, including the Employer Pays Principle (the employer, not the worker, bears the full cost of recruitment), and require the same from their recruitment partners, when engaging and recruiting all workers, either directly or indirectly
  • Workers must retain control of their personal documents (passports, IDs, bank cards, etc.)
  • No recruitment fees, deposits, or deductions that lead to debt bondage
  • Migrant workers must be recruited through ethical recruitment channels and provided with clear, written contracts in a language they understand
  • Migrant workers must have equal rights, wages, benefits, and working conditions as local workers
  • Workers must have free access to grievance mechanisms without retaliation
  • Any disciplinary practices must respect human dignity and must never include physical or psychological abuse

1.4 Employment

  • All workers must receive a written contract in a language they understand, clearly outlining terms of employment, rights, and responsibilities
  • Contracts must be genuine and not used to avoid legal obligations; misuse of temporary, apprenticeship, or outsourcing arrangements is prohibited
  • Employment conditions must ensure equal treatment and must not discriminate based on gender, age, ethnicity, religion, disability, union membership, or other protected status

1.5 Working hours

  • Regular working hours must not exceed 48 hours per week, with a max. of 12 hours overtime, unless stricter national law applies
  • Overtime must always be voluntary, fairly compensated at premium rates, and not used as a regular means of meeting production targets
  • Workers are entitled to at least one full day of rest in every 7-day period
  • Reasonable rest breaks during daily working hours must be provided in accordance with national law
  • All working hours, including overtime, must be accurately recorded and verifiable
  • If production demands set by Wheat risk pushing beyond these limits, the supplier must notify Wheat immediately so that both parties can agree on a solution that ensures compliance with this Policy. Wheat A/S commits to engaging in good faith to revise timelines or production plans where required to ensure compliance with safe working hour requirements.

1.6 Wages and benefits

  • It is mandatory that wages meet or exceed the legal minimum or prevailing industry standard, whichever is higher
  • Suppliers are expected to make demonstrable progress towards payment of a living wage as defined by credible benchmarks (e.g. Anker methodology)
  • Living wage benchmarks for specific locations can be found here: https://www.globallivingwage.org
  • It is mandatory that overtime is compensated at a premium rate of at least 125% of base pay, or higher if required by law
  • It is mandatory that wages are paid regularly, in full, on time, and in legal tender. Payments must not be delayed, withheld, or made in kind (goods, vouchers, etc.), except where permitted by law and agreed by the worker
  • No unlawful or excessive deductions are permitted; deductions must never be used as a disciplinary measure
  • It is mandatory that benefits and entitlements required by law or collective agreements (e.g. paid leave, social insurance, maternity/paternity leave) is fully provided
  • It is mandatory that equal pay for equal work is ensured regardless of gender, ethnicity, age, union membership, or other protected status

1.7 Discrimination and harassment

  • Employment practices must be free from discrimination based on gender, age, ethnicity, religion, caste, disability, sexual orientation, union membership, political opinion, marital status, or any other protected status under national law or international standards
  • Decisions on recruitment, compensation, training, promotion, termination, or retirement must be based solely on a worker's ability and performance
  • Any partner of Wheat must have a zero-tolerance policy for harassment, violence, intimidation, or abuse — whether physical, verbal, sexual, or psychological
  • Suppliers must implement this policy and have a management system in place to prevent, record and mitigate harassment, violence, intimidation, or abuse with special focus on gender-based discrimination to ensure a safe working environment for women
  • Suppliers must also safeguard vulnerable ethnic and social groups, ensuring equal access to work and protection against discrimination
  • Partners are expected to implement a policy on Diversity, Equity, Inclusion, and Belonging (DEIB) or Justice, Equity, Diversity, and Inclusion (JEDI), and train management and workers accordingly
  • Workers must have access to grievance mechanisms to report discrimination or harassment confidentially and without fear of retaliation
  • Serious cases that constitute a criminal offence (e.g. physical violence, sexual assault) must be reported to the relevant authorities, including law enforcement, while ensuring the safety, confidentiality, and consent of the affected worker
  • Suppliers must protect victims and witnesses from retaliation and provide access to support services where available

1.8 Freedom of association

  • All workers have the right to freely form or join trade unions of their choice, to bargain collectively, and to engage in peaceful assembly, in accordance with ILO Conventions 87 and 98
  • Workers must not face discrimination, harassment, intimidation, or retaliation for exercising these rights
  • Where freedom of association and collective bargaining are restricted by law, suppliers must allow alternative, independent forms of worker representation and negotiation that are genuinely free from management interference e.g. worker committees or engagement with local NGO's
  • Worker representatives must be granted access to their members in the workplace and be provided with reasonable time and resources to carry out their duties

1.9 Working from home

  • Suppliers must disclose all use of home-based workers in advance
  • Undeclared homeworking is strictly prohibited
  • Home-based workers must receive fair pay equivalent to factory-based workers performing the same tasks, with wages meeting at least legal minimums and progressing toward living wage benchmarks
  • Contracts or agreements must be provided in writing and cover rights, responsibilities, and payment terms
  • Home-based workers must be included in audits, monitoring, and grievance mechanisms
  • Suppliers must ensure safe and healthy working conditions in home environments, including appropriate equipment, protective materials, and restrictions on hazardous tasks
  • Child labour in homeworking arrangements is strictly prohibited

1.10 Occupational health and safety (OHS)

Suppliers must provide a safe and hygienic working environment in compliance with national regulations and social standards such as BSCI, SMETA or the like – to actively prevent accidents, injuries, and ill health. Requirements include:

  • A documented OHS management system with risk assessments, incident reporting, and corrective actions proportionate to the type and size of business
  • Appointment of competent management representatives and establishment of worker health & safety committees with elected worker participation
  • Regular health and safety training for all workers, including occupational risks, safe handling of machinery, firefighting, emergency evacuation, and hazardous substances
  • Provision of appropriate personal protective equipment (PPE), free of charge, well-maintained, and suitable for the task. Training in the proper use of PPE must be provided.
  • It is mandatory for workers handling chemicals to receive appropriate training and free personal protective equipment (PPE)
  • Safe and healthy facilities: restrooms, changing rooms, canteens, and dormitories must meet hygiene, privacy, and dignity standards, with gender-sensitive provisions
  • Adequate fire safety measures, including marked exits, evacuation plans, functional alarms, extinguishers, and mandatory fire drills conducted at least annually
  • Access to clean drinking water, soap, toilet paper, and female sanitary products always
  • All production facilities, warehouses, dormitories, and storage areas must comply with national building codes and international safety standards. Required permits and certificates must be available for review and submitted to Wheat before production begins
  • Safe electrical installations must be designed, inspected, and maintained only by qualified personnel
  • First aid supplies and trained first aider must be available on all shifts, with access to medical treatment in case of serious injury
  • OHS policies must address the specific health, safety, and hygiene needs of women, disabled and vulnerable workers

1.11 Affected communities

  • Suppliers must respect the rights, dignity, habitat and wellbeing of communities affected by their operations, including residents, indigenous peoples, and smallholder farmers
  • Operations must not infringe on access to safe water, clean air, land, or livelihoods of surrounding communities, and must avoid displacement, land grabbing, or forced evictions
  • Where indigenous peoples are affected, suppliers must obtain Free, Prior, and Informed Consent (FPIC) before initiating activities that may impact their rights or territories
  • Where significant risks exist, suppliers are expected to conduct environmental and social impact assessments and share results transparently
  • Any grievances raised by community members must be treated seriously, addressed promptly, and managed through transparent, accessible, and culturally appropriate processes aligned with international due diligence standards
  • Particular care must be taken in regions with vulnerable populations or weak governance, where risks of harm are heightened
  • Wheat A/S is committed to supporting positive community impact. Kindly contact us if you need help or guidance on entering dialogue or partnerships with local NGOs to address local challenges and promote positive impact in affected communities.

1.12 Heat preparedness

  • Suppliers with workers exposed to extreme heat must take proactive measures to prevent heat stress and related illnesses
  • It is mandatory to always provide clean drinking water; electrolytes are recommended during heat waves
  • It is mandatory to provide shaded rest areas, cooling systems, and ventilation. Fans alone are not sufficient when temperatures exceed 30°C
  • It is mandatory to schedule hydration breaks, rest rotations, and, if necessary, medical checks during periods of high heat
  • It is mandatory to always ensure access to local health services and emergency medical support
  • It is mandatory to provide safe, confidential grievance mechanisms for workers to raise heat-related concerns, with strict non-retaliation guarantees
  • It is highly recommended to provide training on heat stress risks, early warning signs, symptoms, and first aid response
  • It is highly recommended to display awareness materials on hydration, rest, and emergency response in languages understood by workers
  • Personal protective equipment (PPE) provided for hot environments must be suitable, breathable, and regularly assessed for comfort and safety
  • Suppliers are highly encouraged to monitor and record Wet Bulb Globe Temperature (WBGT) or equivalent heat index during high-risk conditions

Recommended guidelines by WBGT:

  • Above 25°C (77°F): increase rest and hydration breaks
  • Above 28–31°C (82–88°F): limit or suspend heavy activity and sun exposure for unacclimatized individuals
  • Above 31°C (88°F+): all strenuous activity must stop for unacclimatized or vulnerable groups

Workers must never be penalized or retaliated against for pausing or refusing work due to unsafe heat exposure.

2.0 ENVIRONMENTAL

2.1 Chemicals

Wheat operates with two core chemical standards: the AFIRM Restricted Substances List (RSL) and the ZDHC Manufacturing Restricted Substances List (MRSL). Compliance with both lists is mandatory.

In addition to this, suppliers must:

  • Comply with the EU REACH Regulation (EC) No. 1907/2006, Annex XVII and subsequent amendments, and ensure no use of substances listed on the REACH Candidate List of Substances of Very High Concern (SVHC)
  • Comply with all applicable country-specific chemical regulations in relevant production and export markets
  • Comply with the chemical requirements of OEKO-TEX® Standard 100, GOTS, GRS or RWS, where applicable to the product
  • Establish and maintain a documented Chemical Management System (CMS) covering safe storage, labelling, handling, use and disposal of chemicals in accordance with Safety Data Sheets (SDS/MSDS)
  • Provide full chemical inventory disclosure, test reports and supporting documentation to Wheat upon request

2.2 Water

  • Suppliers must comply with all applicable laws, regulations, and industry standards on water use, conservation, and wastewater management, including the ZDHC Wastewater Guidelines
  • Wastewater must be treated through appropriate effluent treatment plants (ETPs) before discharge; untreated wastewater release is strictly prohibited
  • Suppliers should actively work to minimize water consumption through water-efficient technologies such as Zero Liquid Discharge systems, recycling, and reuse, with particular emphasis on wet processing operations
  • Suppliers must collect and report accurate water data (withdrawal, consumption, discharge, and recycling volumes) and take preventive/corrective actions to continuously improve water efficiency
  • Suppliers operating in water-stressed regions must conduct annual water risk assessments using credible tools (e.g., WRI Aqueduct, WWF Water Risk Filter) and implement policies to safeguard natural water resources and ensure community access to safe water is not compromised
  • All relevant water use and wastewater discharge permits, tests, and certifications must be maintained, up to date, and available for review

2.3 Air and emissions

  • Suppliers must control all emissions to the external environment — including noise, dust, odor, and chemical emissions — in full compliance with legal requirements and relevant international standards (e.g., ISO 14001, IFC Environmental Guidelines)
  • Uncontrolled release of hazardous substances or untreated emissions is strictly prohibited
  • Suppliers must implement effective air quality controls inside the workplace to protect workers exposed to chemicals, including adequate ventilation, fume extraction, and regular air quality monitoring
  • Where risks remain, suppliers must provide appropriate protective measures and PPE free of charge, in line with Material Safety Data Sheet requirements
  • All required permits and records of emissions monitoring must be kept up to date and made available to Wheat on request
  • Suppliers must measure their greenhouse gas (GHG) emissions annually (Scopes 1 and 2 as a minimum), set science-based reduction targets
  • Supplier must take steps towards a concrete action plan to reduce GHG-emissions over time

2.4 Waste

  • All waste must be managed responsibly and in full compliance with applicable laws and regulations
  • Hazardous waste must be clearly identified, segregated, and handled only by authorized and licensed waste management companies. All permits, manifests, and disposal records must be maintained and available for review
  • Suppliers must implement measures to minimize waste generation at source, including efficiency improvements and process optimization
  • Reuse and recycling must be prioritized wherever possible; residual waste must be disposed of through safe and legal channels
  • Waste must be segregated at source into hazardous, recyclable, and general categories to ensure proper handling
  • Suppliers must measure and report waste volumes annually, including hazardous, recycled, and disposed fractions, and take corrective actions to improve performance
  • Sending waste to landfill is not approved by Wheat – if your facility does not have access to local waste management, kindly contact Wheat's ESG manager so that together we can work towards diverting waste from landfill.

2.5 Energy

Suppliers must actively manage, work to reduce, and transition their energy use in line with international best practice. At a minimum, the following requirements apply:

  • Suppliers must measure, track, and annually report their total energy consumption, broken down by energy source (e.g., grid electricity, diesel, coal, natural gas, renewables). Documentation such as invoices, meter readings, or utility statements must be maintained and available for review.
  • Suppliers are expected to work towards implementing energy efficiency measures, with priority given to high-impact processes such as wet processing, dyeing, washing, finishing, and heating/cooling systems.
  • Suppliers are expected to transition towards renewable energy sources (e.g., solar, wind, certified renewable electricity, renewable thermal systems) wherever available and technically feasible
  • Renewable energy claims must be verified (e.g., RECs, PPAs, I-REC). Offsetting measures (e.g., tree planting) may complement but not replace direct reductions.
  • Suppliers must work towards the responsible phase-out of coal as an energy source and shift to lower-impact alternatives.
  • Large factories (> 1000 employees) are expected to set clear, measurable targets for reducing energy consumption and related GHG emissions, aligned with recognized frameworks such as the Science Based Targets initiative (SBTi) and GHG Protocol.

2.6 Animal Welfare

Suppliers must ensure that any materials of animal origin are sourced in line with international best practice in animal welfare, as well as all applicable laws, conventions, and standards.

  • Animals must be treated with dignity and respect, with access to sufficient food, water, shelter, and veterinary care in line with the internationally recognized Five Freedoms: 1) freedom from hunger and thirst, 2) freedom from discomfort, 3) freedom from pain, injury, or disease, 4) freedom to express normal behavior, 5) freedom from fear and distress
  • Practices such as live plucking, mulesing, force-feeding, or unnecessary confinement (e.g. cages, crates, or tethering) are strictly prohibited
  • No animal may deliberately be harmed/exposed to avoidable pain or distress during its life
  • If animals are slaughtered, it must be carried out by trained personnel using the quickest, least painful, and non-traumatic methods approved by veterinary authorities
  • Animal-derived materials must not come from endangered species as listed by CITES (Convention on International Trade in Endangered Species of Wild Fauna and Flora)
  • Suppliers must provide full transparency on the chain of custody of animal-derived materials and should use credible third-party certification schemes such as the Responsible Down Standard (RDS), Responsible Wool Standard (RWS), Responsible Mohair Standard (RMS), Leather Working Group (LWG), or equivalent
  • No animal testing is permitted in relation to textiles, footwear, or associated chemicals

2.7 Responsible sourcing and operations

Suppliers must conduct their operations in a manner that supports responsible land use, protects ecosystems, and reduces negative impacts on biodiversity. The requirements below apply where relevant, depending on the supplier's role in the value chain and the raw materials involved.

Where suppliers are involved in, or source raw materials from upstream producers, they must support responsible sourcing practices and avoid contributing to:

  • Illegal land use, deforestation, or conversion of protected areas
  • Sourcing from land with High Conservation Value (HCV) or High Carbon Stock (HCS)
  • Clearance or drainage of peatlands, mangroves, or other carbon-rich or ecologically sensitive ecosystems

This requirement is particularly relevant for natural and forest-based materials such as cotton, man-made cellulosic fibres (e.g. viscose), leather, wool, and natural rubber.

2.7.1 EU deforestation regulation (EUDR)

Where applicable, suppliers must support compliance with the EU Deforestation Regulation (EUDR) by:

  • Providing traceability information for relevant risk commodities (e.g. cotton, viscose, leather, rubber)
  • Cooperating in the collection of upstream data, including country of origin and farm or plantation-level information where required
  • Enabling transparency and documentation needed for regulatory compliance

Suppliers are not expected to independently control upstream agricultural practices but must cooperate in good faith to enable traceability and risk mitigation.

2.7.2 Land use and soil protection

Suppliers must avoid contributing to land degradation, desertification, or severe soil erosion in raw material sourcing and, where relevant, production activities.

Continuous improvement practices should be applied where land-use risks are identified.

2.7.3 Biodiversity and land-use

Suppliers directly involved in raw material production, or sourcing from regions identified as high-risk for biodiversity loss, are expected to:

  • Identify and assess land-use and biodiversity-related risks relevant to their operations or sourcing
  • Take reasonable measures to mitigate identified risks

2.7.4 Protection of ecosystems and local species

Suppliers must not knowingly contribute to activities that result in significant harm to local ecosystems, wildlife, or protected species and must comply with applicable environmental and land-use legislation in all sourcing regions.

2.8 Packaging

  • Single-use plastics and PVC may not be used in Wheat products
  • Packaging materials should be made from recycled content, and with minimal environmental impact (e.g., FSC-certified paper/cardboard, recycled plastics)
  • Suppliers must reduce unnecessary packaging and optimize packaging design to minimize waste and transportation emissions
  • Data on packaging material volumes and composition must be tracked and reported annually

3.0 GOVERNANCE

3.1 Anti-corruption

Suppliers must act with integrity and maintain the highest ethical standards in all business dealings.

  • It is mandatory to have a policy on zero-tolerance for bribery, extortion, kickbacks, or facilitation payments
  • It is mandatory to implement adequate procedures to prevent corruption and fraud and inform Wheat of any cases
  • Preventive action must be taken including, if needed, reporting to local authorities

3.2 Transparency and traceability

  • All subcontractors and raw material sources must be disclosed. Hidden or undeclared subcontractors are strictly prohibited.
  • Subcontractors must meet or be on track to meet the same standards set out in this Code. If not, written approval from Wheat and a corrective action plan are required before production begins.
  • Suppliers must notify Wheat of any changes in ownership, production location, subcontracting arrangements, or compliance status before implementation.

3.3 Data

Suppliers must collect, verify, and provide annual data on:

  • Energy consumption, mix, and offsetting measures
  • Greenhouse gas (GHG) emissions (Scopes 1 & 2 as minimum)
  • Water usage, recycling and wastewater treatment
  • Waste volumes and disposal methods
  • Wage levels and progress toward living wages
  • Data on other subjects related to the suppliers facility, production methods and processes may be requested.

3.4 Onboarding requirements

The following must be provided and renewed/reviewed annually:

  • Signed Code of Conduct
  • Proof of valid certification (e.g. GOTS, GRS, RWS, FSC, LWG, OEKO-TEX)
  • Proof of valid social audits (BSCI, SA8000, WRAP, Fair Wear or the like)
  • A Corrective and Preventive Action (CAPA) plan for any non-compliances found during most recent audit
  • ESG Master Data (energy, water, waste, wages, ESG KPIs) and factory profile – data sheet is provided by Wheat

3.5 Board and management accountability

  • Suppliers must appoint a designated manager responsible for Code of Conduct implementation
  • A compliance management system must be in place to monitor legal changes, train staff, and update policies
  • Senior management must review compliance performance at least annually

3.6 Whistleblowing and ethics channels

  • Suppliers must implement a formal, confidential whistleblowing policy and system for reporting corruption, fraud, environmental, or human rights abuses
  • Channels must be accessible to both workers and external stakeholders
  • Anonymous reporting and strict non-retaliation guarantees are mandatory

3.7 Record-keeping and documentation

  • Suppliers must maintain accurate and complete records (e.g., working hours, wages, environmental permits, audit results, CAPA follow-ups) for at least five years
  • Records must be readily available for review by Wheat A/S or its designated third parties

3.8 Training and awareness

  • Suppliers must provide regular training to managers and employees on anti-corruption, ESG standards, occupational health & safety, and grievance/whistleblowing processes
  • Training records must be kept and updated annually

3.9 Policy review

This document will be reviewed annually to reflect changes in law, international standards, and Wheat A/S sustainability objectives.

3.10 Monitoring, worker voice and continuous improvement

  • Wheat and designated third parties may conduct announced or unannounced audits, site visits, and confidential worker interviews at any time
  • Corrective Action Plans (CAPA) must be implemented promptly, with time-bound targets and verifiable progress. Suppliers must share updates with Wheat A/S upon request until full resolution is achieved
  • Severe violations or failure to implement agreed corrective actions within a reasonable timeframe may lead to suspension or termination of the business relationship as a last resort
  • All workers, including migrant and home-based workers, must have access to safe, confidential, and effective grievance mechanisms without fear of retaliation
  • Beyond grievance channels, suppliers should establish participatory worker voice mechanisms such as elected worker committees, regular worker surveys, or other forms of independent representation
  • Wheat A/S will support suppliers through knowledge, best practice sharing, and capacity building to drive continuous improvement

3.11 Responsible Purchasing Practices

Wheat A/S recognizes that responsible supply chains require fair and responsible practices from both suppliers and buyers.

Wheat A/S therefore commits to:

  • Providing reasonable lead times that support safe working hours and responsible production planning
  • Paying suppliers in full and on time, in accordance with agreed contractual terms
  • Avoiding, where reasonably possible, last-minute changes to orders that may create undue pressure on production timelines or contribute to excessive overtime
  • Engaging in transparent costing and fair price negotiations that enable compliance with living wage, health and safety, and environmental requirements
  • Collaborating with suppliers to resolve operational or compliance challenges constructively, rather than transferring risks unfairly

These commitments are intended to support suppliers in meeting the requirements set out in this CoC and applicable international standards.