
This mandatory reporting criterion requires statements given by reporting entities to describe how they consulted on the preparation of their statement with any entities they own or control. If the reporting entity owns or controls other entities, the reporting entity must describe their process of consultation. Proper consultation ensures that all relevant areas of the reporting entity and any entities it owns or controls are aware of what actions they need to take and that modern slavery risks relating to these areas and entities have been identified, assessed, and addressed. If the reporting entity does not own or control other entities, it does not need to describe their process of consultation, but it needs to explicitly indicate so in the statement.
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