The reporting entity might describe its modern slavery risks in relation to specific: 

• geographic regions (e.g. Indonesia, south-east asia, or simply "overseas"); 
• industries or industrial sectors (e.g. maritime shipping, or agriculture); 
• resources or commodities that are commonly tied to modern slavery (e.g. petroleum, palm oil, electronics, cocoa, conflict minerals); 
• product/service categories (e.g. fast fashion, gig work); 
• workforces (e.g. migrant workers, temporary workers, third-party labour); 
• world events (e.g. sporting events, natural disasters, the COVID-19 pandemic); 
• existing or past cases of modern slavery; 
• individual risks (i.e. risks tied to specific entities or suppliers linked with the reporting entity). 

While entities may not have directly identified modern slavery cases (or, synonymously, incidents, issues, or situations) in their operations or supply chains, every entity possesses modern slavery risks that need to be declared. 

Notes: 

• Stating that the reporting entity in its entirety has a "low risk" of modern slavery or that its operations or supply chains are "slavery-free" is not sufficient to fulfill this requirement. The reporting entity needs to describe at least one specific area of its supply chains or operations that has a modern slavery risk (whether low or not), or an actual case of modern slavery. 
• If the reporting entity only describes an actual case of modern slavery and describes no other risk, the label for this question should still be Yes. 
• Modern slavery risks and cases can be properly declared without naming specific operations, subsidiaries, suppliers, facilities, or products. For example, a reporting entity may adequately declare its risks by reporting that it "identified risks relating to its sourcing of timber products from countries A, B and C, which may be produced using forced labor", or that it "has suppliers providing cleaning services at higher risk for breaches of modern slavery obligations".