H&M doesn't specify if their auditing program is self-reported or independent

p. 7 "For all our suppliers of commercial goods, we apply our Sustainability Impact Partnership Programme

(SIPP), which monitors performance on a broad range of social and environmental issues on an ongoing basis. Continuous follow-up of our business partners’ implementation of the Sustainability Commitment is an important risk management and assessment measure."

p. 9 "All factories producing for us need to pass our audit on minimum requirements prior to being allowed to produce — only then is the production unit enrolled in our monitoring programme."

H&M says they do audits at least

p. 7 "Consequently, the use of unauthorised subcontracting to units not audited and approved by the H&M group is strictly forbidden"

p.7 "For warehousing we conduct regular audits with a special focus on identified salient issues"

p.10 "We undertake annual audits of our own and outsourced warehouse operations using a risk-based approach, including follow-up on the requirements in our Sustainability Commitment."

pg. 7

“For warehousing we conduct regular audits with a special focus on identified salient issues, for transport we leverage our partnership with the Responsible Trucking Platform, and we do ad-hoc visits at construction sites. These initiatives are driven by each business function.”

pg. 9

“— All factories producing for us need to pass our audit on minimum requirements prior to being allowed to produce — only then is the production unit enrolled in our monitoring programme.”

Pg. 10

“— We undertake annual audits of our own and outsourced warehouse operations using a risk-based approach, including follow-up on the requirements in our Sustainability Commitment.”