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Stay up-to-date with the latest news on supply chain regulations.
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Global Human Rights
& Modern Slavery

Reporting Deadlines

Use this guide to determine reporting timelines,
thresholds and requirements.

Canada

Fighting Against Forced Labour and Child Labour in Supply Chains Act (Bill S-211)
Covered Entities:
Companies with >$40M revenue, assets, or listed on Canadian stock exchange
Key Requirements:
Annual report on steps taken to prevent and reduce forced labor and child labor risks
Deadline:
May 31st annually [calendar reminder]
Reporting Period:
Previous fiscal year
Submission Method:
Submit to Minister of Public Safety and Emergency Preparedness

United States

Uyghur Forced Labor Prevention Act (UFLPA)
Covered Entities:
All importers to the United States
Key Requirements:
Documentation of supply chain due diligence showing no connection to Xinjiang region
Deadline:
Required before any import clearance
Reporting Period:
Continuous monitoring and documentation
Submission Method:
Submit through CBP portal with entry documentation
Tariff Act Section 307
Covered Entities:
All importers to the United States
Key Requirements:
Proof of no forced labor in supply chain when CBP issues WRO
Deadline:
90 days from detention notice to provide proof
Reporting Period:
Specific to detention period
Submission Method:
Submit to CBP port of entry
California Transparency In Supply Chain Acts
Covered Entities:
Retailers/manufacturers with >$100M global revenue doing business in CA
Key Requirements:
Annual update required
Reporting Period:
Previous fiscal year
Submission Method:
Public website disclosure
USMCA Forced Labor Requirements
Covered Entities:
All importers/exporters trading between US, Mexico, and Canada
Key Requirements:
Prohibition on imports made with forced labor

Cooperation with Rapid Response Labor Mechanism investigations

Maintenance of records showing compliance with labor requirements
Deadline:
Immediate response required for Rapid Response Labor Mechanism (within 45 days of complaint)
Reporting Period:
Continuous compliance; specific timelines during investigations
Submission Method:
Submit to CBP port of Response to investigating authority (DOS/DOL for US)entry
CTPAT Trade Compliance Forced Labor Requirements
Covered Entities:
CTPAT Trade Compliance program members
Key Requirements:
Risk-based supply chain mapping

Written policies prohibiting forced labor

Evidence of implementation of forced labor compliance program

Social compliance audit program

Regular supplier risk assessments
Deadline:
Deadline: Annual validation; must maintain continuous compliance
Reporting Period:
Reporting Period: Continuous monitoring with annual review
Submission Method:
Submission Method: CTPAT Portal and during validation visits

European Union

EU Corporate Sustainability Reporting Directive (CSRD)
Covered Entities:
Large EU companies and listed SMEs (phased implementation 2024-2028)
Key Requirements:
Report on forced labor due diligence in operations and value chain

Disclosure of forced labor prevention policies and outcomes

Details of supplier assessment and monitoring

Metrics on identified risks and remediation actions

Integration with ESRS S1 and S2 standards
Deadline:
With annual financial report [calendar reminder]
Reporting Period:
Previous fiscal year
Submission Method:
National reporting mechanisms and ESAP platform
EU Forced Labor Regulation
Covered Entities:
All economic operators placing or making products available in EU market
Key Requirements:
Documentation proving products are free from forced labor; response to competent authority investigations
Deadline:
Immediate response required within deadlines set by authorities during investigations
Reporting Period:
Continuous monitoring; 30-day response time to preliminary investigations
Submission Method:
Submit to national competent authorities when requested
French Corporate Duty of Vigilance Law (Devoir de Vigilance)
Covered Entities:
French companies with >5000 employees in France or >10,000 employees worldwide
Key Requirements:
Publish annual vigilance plan covering human rights and environmental risks
Deadline:
Annual with management report [calendar reminder]
Reporting Period:
Previous fiscal year
Submission Method:
Public disclosure with management report
EU Corporate Sustainability Due Diligence Directive (CSDDD)
Covered Entities:
Large EU companies and non-EU companies with significant EU activity
Key Requirements:
Due diligence reporting on human rights and environmental impacts
Deadline:
Annual by June 30th
Reporting Period:
Previous calendar year
Submission Method:
National authority platforms
German Supply Chain Due Diligence Act (LkSG)
Covered Entities:
Companies with >3000 employees (>1000 from 2024)
Key Requirements:
Risk analysis and preventive measures report
Deadline:
Annual by April 30th[calendar reminder]
Reporting Period:
Previous calendar year
Submission Method:
Method: BAFA portal
Netherlands Child Labor Due Diligence Act
Covered Entities:
Companies selling goods/services to Dutch consumers
Key Requirements:
Statement on child labor due diligence
Deadline:
Initial registration + updates as needed
Reporting Period:
Ongoing
Submission Method:
Dutch government registry
EU Corporate Sustainability Reporting Directive (CSRD)
Covered Entities:
Large EU companies and listed SMEs (phased implementation 2024-2028)
Key Requirements:
Report on forced labor due diligence in operations and value chain

Disclosure of forced labor prevention policies and outcomes

Details of supplier assessment and monitoring

Metrics on identified risks and remediation actions

Integration with ESRS S1 and S2 standards
Deadline:
With annual financial report [calendar reminder]
Reporting Period:
Previous fiscal year
Submission Method:
National reporting mechanisms and ESAP platform

United Kingdom

UK Modern Slavery Act
Covered Entities:
Organizations with >£36M global turnover doing business in UK
Key Requirements:
Modern slavery statement describing due diligence steps
Deadline:
Within 6 months of fiscal year end [calendar reminder]
Reporting Period:
Previous fiscal year
Submission Method:
UK government online registry

Australia

New South Wales Modern Slavery Act
Covered Entities:
Organizations with employees in NSW and revenue of AU$50-100M not reporting under Federal Act
Key Requirements:
Modern slavery statement and risk assessment
Deadline:
Within 6 months of fiscal year end [calendar reminder]
Reporting Period:
Previous fiscal year
Submission Method:
NSW Department of Premier and Cabinet portal
Federal Modern Slavery Act
Covered Entities:
Organizations with >AU$100M global revenue
Key Requirements:
Modern slavery statement describing risks and actions
Deadline:
Within 6 months of fiscal year end [calendar reminder]
Reporting Period:
Previous fiscal year
Submission Method:
Australian Border Force online portal

Japan

Guidelines on Respecting Human Rights in Responsible Supply Chains
Covered Entities:
All companies operating in Japan (voluntary guidance)
Key Requirements:
Human rights due diligence including forced labor prevention

Establishment of human rights policy

Supply chain risk assessment and documentation

Grievance mechanisms

Disclosure of human rights initiatives
Deadline:
No mandatory deadline (recommended annual disclosure)
Reporting Period:
Flexible based on company fiscal year
Submission Method:
Corporate website or sustainability reports

Norway

Transparency Act
Covered Entities:
Large companies serving Norwegian market
Key Requirements:
Due diligence reporting on human rights and working conditions
Deadline:
June 30th annually [calendar reminder]
Reporting Period:
Previous calendar year
Submission Method:
Norwegian Consumer Authority platform
NOTES:
  • Deadlines may vary based on company fiscal year end dates
  • Some jurisdictions require additional ad-hoc reporting for specific incidents
  • Requirements may change based on company size, revenue, or sector
  • Some laws have different phase-in dates based on company size
  • Always verify current requirements with relevant authorities

To learn more about how FRDM can assist with your company’s supply chain due diligence, Get in touch with us.

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