"C&A has been using ways to calculate whether FOB prices paid as sufficient to allow for wages to be paid since 2013. When it comes to price negotiations with suppliers, we are using an open costing model. This tool helps us to we separate fabric cost, labour cost, logistics etc. in

order to create transparency and to make sure that wages are a separate component so that our buyers and suppliers have full visibility on it.

C&A as a company is committed to paying the wages and additional benefits (transportation, lunch, attendance bonus etc.) as set by a country’s government as a starting point or an active industry collective bargaining agreement. Before we go discuss orders with selected suppliers, we collect information on the current situation with wages and social benefits in our production countries. Our sourcing offices in

our production locations are regularly monitoring wage developments /increases and social benefits in order to create transparency for and make the buyer aware of changes of wages and social benefits in a certain country."

C&A says it uses open costing models to ensure that wages and additional benefits at their suppliers are conform national legislation.