They work with a third party group specializing in sustainability consulting, and do not directly mention consulting with entities they own or control besides monitoring and due diligence assessments.

page 8: "To identify both geopolitical and sustainability risks across the supply chain, Siemens AG sources insights from Systain Consulting GmbH (Systain). Systain is a leading sustainability consultancy for companies across Germany, especially with regard to the supply chain. Systain produces sustainability risk ratings based on supplier country and covers legal compliance, human rights and labour practices, environmental protection, fair operating practices, responsible minerals sourcing and supply chain.

Siemens Australia used data from Systain to identify that approximately 82% of what we spend is with suppliers

based in low-risk countries, with 16% based in medium risk and 2% based in high risk countries"

page 9 [assessment]: "Siemens’ recognise that we may be exposed to such risk, either directly or indirectly, particularly through our supply chain. Our focused due diligence assessments around identifying and understanding the potential context and scale of modern slavery risks related to our first-tier suppliers in FY21, has identified that Siemens Australia supply chain risks..."