The company report subcontractors in the supply chain however, evidence of compliance is there only for Essilor not consolidated, hence not considered.

Essilorluxottica code of ethics, pg. 17

"Respect of human rights

The Group upholds the highest standards in how it runs its activities, notably by respecting Human Rights, labor laws and the environment. EssilorLuxottica abides by the International Labor Organization Convention and the UN Global Compact Principles on Human Rights. We attach particular importance to identifying risks and preventing serious breaches of human rights and fundamental freedoms, health and safety at work, as well as the environment, that could arise as a result of our activities, those of our subsidiaries, and those of our suppliers and subcontractors, whatever their position in the value chain."

Universal Registration Document 2019, pg. 317

"In addition, in 2018, Essilor's Internal Audit department created a specific “human rights” audit program on risks relating to human rights, fundamental freedoms, health and safety at work and the environment, likely to be generated by the company’s business and its Tier 1 suppliers and subcontractors. In 2019, 21 entities were audited covering 19% of Essilor’s global headcount. For the human rights audits, the methodology was shared with Luxottica's internal audit team who found it consistent with the audits performed by Luxottica's Internal Audit and with the initiatives within the LRSM program. In 2020, EssilorLuxottica will continue to deploy this “human rights” audit plan across its entities most at risk and by covering the largest number of Company employees."