Supplier Code of Conduct template

Authors: Laura Köhler, Jasna Ruge, Larissa Gerold
Edited by:
Last updated: June 23, 2026

Executive summary

Supplier Codes of Conduct (SCoCs) have become important governance tools for organizations seeking to improve social, environmental, and ethical performance across increasingly complex global supply chains. They define binding expectations for suppliers on issues such as labor rights, human rights, occupational health and safety, environmental management, anti-corruption, and fair competition. Unlike internal Codes of Conduct, SCoCs are directed at external business partners and should be tailored to supply chain risks rather than copied from internal employee policies.

For organizations, an SCoC can reduce reputational, operational, legal, and financial risks while strengthening transparency, supplier relationships, resource efficiency, and stakeholder trust. However, the document alone is not enough. Its effectiveness depends on credible implementation through risk analysis, supplier engagement, training, grievance mechanisms, monitoring, audits, corrective action, and management commitment. Without these elements, SCoCs can become symbolic documents that shift responsibility to suppliers without improving actual conditions.

Current legal and policy frameworks, including OECD guidance, ILO standards, Germany’s Supply Chain Due Diligence Act, and the EU Corporate Sustainability Due Diligence Directive, do not necessarily require companies to adopt an SCoC as a standalone instrument. They do, however, require or encourage due diligence, risk management, reporting, and preventive measures that often align closely with the content of a well-designed SCoC.

Existing templates, such as those from IHK and EcoVadis, provide useful structures based on recognized standards and cover social, environmental, and ethical responsibilities. Their weaknesses include limited shared responsibility between buyers and suppliers, overreliance on minimum legal standards, insufficient attention to grievance systems and capacity building, and a potential gap between written commitments and practical implementation.

The proposed SCoC template addresses these challenges through a modular structure that combines universal core requirements with optional sector-specific modules for industries such as food, textiles, and electronics. It distinguishes mandatory requirements from voluntary best practices, uses placeholders for company-specific customization, and supports integration into contracts, procurement processes, onboarding, supplier declarations, and monitoring systems. Future improvements should strengthen grievance mechanisms, risk prioritization, supplier support, Diversity, Equity, and Inclusion provisions, Scope 3 climate requirements, circular economy practices, and digital traceability. Used as a living governance framework, an SCoC can support continuous improvement rather than mere compliance.

1 Motivation and background

1.1 Derivation and definition

In recent years, the proportion of leading companies that have introduced supplier codes of conduct for their global supply chains has increased significantly. In 2000, a company’s responsibility was primarily limited to what it directly controlled and managed internally.¹Altura, T. G., Lawrence, A. T. & Roman, R. M. The Global Diffusion of Supply Chain Codes of Conduct: Market, Nonmarket, and Time-Dependent Effects. Bus. Soc. 60, 909–942 (2021). This generally did not include issues such as human rights, compliance and environmental performance along the value chain. Since then, companies have been held accountable not only for their own activities, but increasingly for their entire value chain.²Schleper, M. C., Busse, C. & Henke, M. Towards a Standardized Supplier Code of Conduct – Requirements from a Literature-Based Analysis. in Efficiency and Logistics (eds Clausen, U., Ten Hompel, M. & Klumpp, M.) 197–207 (Springer Berlin Heidelberg, Berlin, Heidelberg, 2013). doi:10.1007/978-3-642-32838-1_21. Thereby, companies’ supply chain management has evolved. Large companies are increasingly realizing that the risks of their supply chain in some cases exceed the risks of their own business activities. This is reflected, for example, in the trend toward an increasing number of supplier codes of conduct (SCoC) that companies are drafting.¹Altura, T. G., Lawrence, A. T. & Roman, R. M. The Global Diffusion of Supply Chain Codes of Conduct: Market, Nonmarket, and Time-Dependent Effects. Bus. Soc. 60, 909–942 (2021).

The globalization of the world economy has led to the supply chains of thousands of companies crossing cultural and political boundaries. One consequence of this is that more companies have relocated their production to weak or less regulated countries.¹Altura, T. G., Lawrence, A. T. & Roman, R. M. The Global Diffusion of Supply Chain Codes of Conduct: Market, Nonmarket, and Time-Dependent Effects. Bus. Soc. 60, 909–942 (2021).^,3Locke, R. M. The Promise and Limits of Private Power. 19, (2013). This limits the ability of regulatory authorities in the respective home countries to control these companies. The majority of companies that have relocated abroad can no longer be supervised in terms of standards relating to wages, health, safety, and environmental impact.¹Altura, T. G., Lawrence, A. T. & Roman, R. M. The Global Diffusion of Supply Chain Codes of Conduct: Market, Nonmarket, and Time-Dependent Effects. Bus. Soc. 60, 909–942 (2021). The increased complexity of global sourcing with geographic expansion and horizontal expansion (increasing number of suppliers) makes it difficult for companies to obtain the information they require about their own supply chain for stakeholders.²Schleper, M. C., Busse, C. & Henke, M. Towards a Standardized Supplier Code of Conduct – Requirements from a Literature-Based Analysis. in Efficiency and Logistics (eds Clausen, U., Ten Hompel, M. & Klumpp, M.) 197–207 (Springer Berlin Heidelberg, Berlin, Heidelberg, 2013). doi:10.1007/978-3-642-32838-1_21.

By definition, a SCoC is a public document that is written and published by a company.¹Altura, T. G., Lawrence, A. T. & Roman, R. M. The Global Diffusion of Supply Chain Codes of Conduct: Market, Nonmarket, and Time-Dependent Effects. Bus. Soc. 60, 909–942 (2021). This document defines binding standards for labor, environmental, human rights, and related practices that must be complied with as part of this contract.¹Altura, T. G., Lawrence, A. T. & Roman, R. M. The Global Diffusion of Supply Chain Codes of Conduct: Market, Nonmarket, and Time-Dependent Effects. Bus. Soc. 60, 909–942 (2021). Typically, it covers the field of ethics, social issues, and the environment (ESG).¹Altura, T. G., Lawrence, A. T. & Roman, R. M. The Global Diffusion of Supply Chain Codes of Conduct: Market, Nonmarket, and Time-Dependent Effects. Bus. Soc. 60, 909–942 (2021). A SCoC is used by companies as a tool to monitor and control the social, environmental, and ethical practices of their own suppliers.⁴Jedynak, M. Systematic Review of The Literature on Supplier Code of Conduct. Int. J. Contemp. Manag. 3, 153–171 (2018).^,5Jiang, B. Implementing Supplier Codes of Conduct in Global Supply Chains: Process Explanations from Theoretic and Empirical Perspectives. J. Bus. Ethics 85, 77–92 (2009). In terms of content, this code often establishes guidelines that address labor law and employee-related aspects such as the prohibition of forced and child labor, ensuring non-discrimination, occupational safety, and fair salaries. In addition, ecological issues such as compliance with legal requirements, the control of emissions, waste, and pollutants, and certain environmental management systems are also included. Corruption prevention and the promotion of fair competition are also common elements of a SCoC.²Schleper, M. C., Busse, C. & Henke, M. Towards a Standardized Supplier Code of Conduct – Requirements from a Literature-Based Analysis. in Efficiency and Logistics (eds Clausen, U., Ten Hompel, M. & Klumpp, M.) 197–207 (Springer Berlin Heidelberg, Berlin, Heidelberg, 2013). doi:10.1007/978-3-642-32838-1_21.

The three main differences between a Code of Conduct (CoC) and a SCoC include the target audience, the primary objective, and the content or liability.⁶Fröhlich, E. CSR und Beschaffung: Theoretische wie praktische Implikationen eines nachhaltigen Beschaffungsprozessmodells. (Springer, Berlin, Heidelberg, 2015). doi:10.1007/978-3-662-46231-7. The CoC is aimed at internal employees and managers of a company, in contrast to the SCoC, which is aimed at external independent suppliers. The goal of a CoC is to communicate and set moral values for shaping the corporate culture for its own employees. As already mentioned, the goals of the SCoC lie in the risk and prevention management of the company. In terms of content, the CoC is intended to guide employees toward ethical behavior, whereas the SCoC sets binding standards for business partners. Due to these differences, it is very important for companies to formulate their own SCoC and avoid sending their existing CoC to suppliers. Otherwise, from a purely symbolic perspective, a company would be presenting itself as a global moral guardian.⁶Fröhlich, E. CSR und Beschaffung: Theoretische wie praktische Implikationen eines nachhaltigen Beschaffungsprozessmodells. (Springer, Berlin, Heidelberg, 2015). doi:10.1007/978-3-662-46231-7.

In addition to increasingly complex supply chains, expectations regarding sustainability and ethical conduct are also gaining in significance.²Schleper, M. C., Busse, C. & Henke, M. Towards a Standardized Supplier Code of Conduct – Requirements from a Literature-Based Analysis. in Efficiency and Logistics (eds Clausen, U., Ten Hompel, M. & Klumpp, M.) 197–207 (Springer Berlin Heidelberg, Berlin, Heidelberg, 2013). doi:10.1007/978-3-642-32838-1_21. Stakeholders, including customers, employees, the media, and nongovernmental organizations (NGOs), increasingly expect companies to act sustainably and responsibly throughout their supply chains.⁷Carroll, A. B. & Brown, J. A. Corporate Social Responsibility: A Review of Current Concepts, Research, and Issues. in Business and Society 360 39–69 (Emerald Publishing Limited, 2018). doi:10.1108/S2514-175920180000002002. Companies are now expected to respect the environment, uphold human rights, and create socially acceptable working conditions, rather than focusing exclusively on maximizing profits.²Schleper, M. C., Busse, C. & Henke, M. Towards a Standardized Supplier Code of Conduct – Requirements from a Literature-Based Analysis. in Efficiency and Logistics (eds Clausen, U., Ten Hompel, M. & Klumpp, M.) 197–207 (Springer Berlin Heidelberg, Berlin, Heidelberg, 2013). doi:10.1007/978-3-642-32838-1_21.^,4Jedynak, M. Systematic Review of The Literature on Supplier Code of Conduct. Int. J. Contemp. Manag. 3, 153–171 (2018).

1.2 Motivation and challenges: Relevance for businesses

Alongside changing responsibilities for companies, there are also other factors that encourage companies to draw up a SCoC. The implementation of a Supplier Code of Conduct offers benefits to the company but also presents challenges. This section aims to highlight the relevance and challenges of implementing SCoC for companies.

Ensuring ethical, social, and environmental standards along the supply chain gives the company a sustainable competitive advantage.⁶Fröhlich, E. CSR und Beschaffung: Theoretische wie praktische Implikationen eines nachhaltigen Beschaffungsprozessmodells. (Springer, Berlin, Heidelberg, 2015). doi:10.1007/978-3-662-46231-7. This is made clear by the following aspects:

In general, sustainable management helps to maintain a company’s reputation, secure its market value, and increase sales of sustainable products. Its limits consist of maintaining the company’s economic efficiency.⁶Fröhlich, E. CSR und Beschaffung: Theoretische wie praktische Implikationen eines nachhaltigen Beschaffungsprozessmodells. (Springer, Berlin, Heidelberg, 2015). doi:10.1007/978-3-662-46231-7. As already mentioned, a SCoC is an important tool for risk minimization. This is because incorrect behavior in the supply chain can have negative effects on a company, for example by damaging its reputation or financial performance.²Schleper, M. C., Busse, C. & Henke, M. Towards a Standardized Supplier Code of Conduct – Requirements from a Literature-Based Analysis. in Efficiency and Logistics (eds Clausen, U., Ten Hompel, M. & Klumpp, M.) 197–207 (Springer Berlin Heidelberg, Berlin, Heidelberg, 2013). doi:10.1007/978-3-642-32838-1_21. A sustainable supplier assessment such as that provided by the SCoC helps to avoid these risks and leads to a more robust supply chain.⁶Fröhlich, E. CSR und Beschaffung: Theoretische wie praktische Implikationen eines nachhaltigen Beschaffungsprozessmodells. (Springer, Berlin, Heidelberg, 2015). doi:10.1007/978-3-662-46231-7. Its implementation encourages companies to analyze the use of resources, the amount of waste, and transport costs. More efficient use of resources in these areas can contribute to a reduction in costs.⁶Fröhlich, E. CSR und Beschaffung: Theoretische wie praktische Implikationen eines nachhaltigen Beschaffungsprozessmodells. (Springer, Berlin, Heidelberg, 2015). doi:10.1007/978-3-662-46231-7. Therefore, a SCoC leads to a reduction in operational costs and increased efficiency in the supply chain.²Schleper, M. C., Busse, C. & Henke, M. Towards a Standardized Supplier Code of Conduct – Requirements from a Literature-Based Analysis. in Efficiency and Logistics (eds Clausen, U., Ten Hompel, M. & Klumpp, M.) 197–207 (Springer Berlin Heidelberg, Berlin, Heidelberg, 2013). doi:10.1007/978-3-642-32838-1_21.

In addition, proactive and holistic supplier management can promote value enhancement, trust, commitment, and relationship management among suppliers.²Schleper, M. C., Busse, C. & Henke, M. Towards a Standardized Supplier Code of Conduct – Requirements from a Literature-Based Analysis. in Efficiency and Logistics (eds Clausen, U., Ten Hompel, M. & Klumpp, M.) 197–207 (Springer Berlin Heidelberg, Berlin, Heidelberg, 2013). doi:10.1007/978-3-642-32838-1_21.^,5Jiang, B. Implementing Supplier Codes of Conduct in Global Supply Chains: Process Explanations from Theoretic and Empirical Perspectives. J. Bus. Ethics 85, 77–92 (2009).^,6Fröhlich, E. CSR und Beschaffung: Theoretische wie praktische Implikationen eines nachhaltigen Beschaffungsprozessmodells. (Springer, Berlin, Heidelberg, 2015). doi:10.1007/978-3-662-46231-7. A SCoC also serves as verification of serious efforts to address the mentioned growing interest of investors and stakeholders in ESG criteria along a company’s supply chain. A SCoC is therefore a response to market pressure, a monitoring tool, and proof of transparency and commitment.⁴Jedynak, M. Systematic Review of The Literature on Supplier Code of Conduct. Int. J. Contemp. Manag. 3, 153–171 (2018).^,7Carroll, A. B. & Brown, J. A. Corporate Social Responsibility: A Review of Current Concepts, Research, and Issues. in Business and Society 360 39–69 (Emerald Publishing Limited, 2018). doi:10.1108/S2514-175920180000002002.

In addition to the relevance for companies to create a SCoC, this also brings with it several challenges, which are becoming more significant due to the increasing number of SCoCs. Since SCoCs are created individually by companies, there is a lack of consistency and discrepancies between CoCs by different companies, especially in terms of detail and focus.²Schleper, M. C., Busse, C. & Henke, M. Towards a Standardized Supplier Code of Conduct – Requirements from a Literature-Based Analysis. in Efficiency and Logistics (eds Clausen, U., Ten Hompel, M. & Klumpp, M.) 197–207 (Springer Berlin Heidelberg, Berlin, Heidelberg, 2013). doi:10.1007/978-3-642-32838-1_21. This variety of SCoCs is increasingly affecting suppliers, who now must deal with a wide range of requirements and reporting obligations. This results in significant additional work for suppliers, usually involving high costs. As soon as feasibility becomes an issue, especially for smaller suppliers, larger suppliers are often given preference.⁶Fröhlich, E. CSR und Beschaffung: Theoretische wie praktische Implikationen eines nachhaltigen Beschaffungsprozessmodells. (Springer, Berlin, Heidelberg, 2015). doi:10.1007/978-3-662-46231-7.

Companies often fail to implement consistent risk analysis when creating and applying a SCoC. This leads to a focus on certain regions and countries, while the actual risk countries are neglected.⁶Fröhlich, E. CSR und Beschaffung: Theoretische wie praktische Implikationen eines nachhaltigen Beschaffungsprozessmodells. (Springer, Berlin, Heidelberg, 2015). doi:10.1007/978-3-662-46231-7.^,8Jiang, B. The effects of interorganizational governance on supplier’s compliance with SCC: An empirical examination of compliant and non-compliant suppliers. J. Oper. Manag. 27, 267–280 (2009). Simply signing a SCoC is not enough to solve the actual problems on the spot and along the supply chain. Suppliers need to be monitored and supported through training and education.¹Altura, T. G., Lawrence, A. T. & Roman, R. M. The Global Diffusion of Supply Chain Codes of Conduct: Market, Nonmarket, and Time-Dependent Effects. Bus. Soc. 60, 909–942 (2021).^,6Fröhlich, E. CSR und Beschaffung: Theoretische wie praktische Implikationen eines nachhaltigen Beschaffungsprozessmodells. (Springer, Berlin, Heidelberg, 2015). doi:10.1007/978-3-662-46231-7. An approach focused on sustainability monitoring measures can bring a real positive change.⁹Ahmadi-Gh, Z. & Bello-Pintado, A. Sustainability isomorphism in buyer–supplier relationships: The impact of supply chain leadership. Bus. Strategy Environ. 33, 3635–3653 (2024). Nevertheless, the effort and costs involved in monitoring measures can lead to negative performance on the part of suppliers. This is because they are simply fulfilling the requirements of the purchasing company and improving its public image without this necessarily leading to an improvement in performance on the part of the suppliers.⁹Ahmadi-Gh, Z. & Bello-Pintado, A. Sustainability isomorphism in buyer–supplier relationships: The impact of supply chain leadership. Bus. Strategy Environ. 33, 3635–3653 (2024). This can be described as a decoupling of policy and practice, as there is a difference between the adoption of a code and its actual implementation. Companies that introduce a SCoC due to the aforementioned market pressure (e.g., from investors) may do so to signal legitimacy without having made the necessary efforts for consistent implementation.¹Altura, T. G., Lawrence, A. T. & Roman, R. M. The Global Diffusion of Supply Chain Codes of Conduct: Market, Nonmarket, and Time-Dependent Effects. Bus. Soc. 60, 909–942 (2021).

In the past, it has been suggested that SCoCs were created simply to enhance a company’s image and were therefore more symbolic than indicative of real change.⁴Jedynak, M. Systematic Review of The Literature on Supplier Code of Conduct. Int. J. Contemp. Manag. 3, 153–171 (2018). Furthermore, some research indicates that the effectiveness of an implemented SCoC has led to only modest improvements in the areas of working conditions and environmental responsibility.¹Altura, T. G., Lawrence, A. T. & Roman, R. M. The Global Diffusion of Supply Chain Codes of Conduct: Market, Nonmarket, and Time-Dependent Effects. Bus. Soc. 60, 909–942 (2021).^,2Schleper, M. C., Busse, C. & Henke, M. Towards a Standardized Supplier Code of Conduct – Requirements from a Literature-Based Analysis. in Efficiency and Logistics (eds Clausen, U., Ten Hompel, M. & Klumpp, M.) 197–207 (Springer Berlin Heidelberg, Berlin, Heidelberg, 2013). doi:10.1007/978-3-642-32838-1_21. In some cases, the signed SCoCs are not followed in practice on site. It is presumed that the codes conflict with local norms and institutions.¹Altura, T. G., Lawrence, A. T. & Roman, R. M. The Global Diffusion of Supply Chain Codes of Conduct: Market, Nonmarket, and Time-Dependent Effects. Bus. Soc. 60, 909–942 (2021). This makes apparent that the simple existence of a SCoC is not enough, but that the commitment of the top management and local management is crucial for its effectiveness and implementation.

Overall, it is evident that companies should implement monitoring and assessment practices in addition to the SCoC, despite the considerable time and expense involved. The risk of environmental and social damage can be reduced by introducing a SCoC, certifications, and regularly auditing, assessing, and evaluating suppliers along the value chain.⁹Ahmadi-Gh, Z. & Bello-Pintado, A. Sustainability isomorphism in buyer–supplier relationships: The impact of supply chain leadership. Bus. Strategy Environ. 33, 3635–3653 (2024).

1.3 Background and legal framework

The legal basis for SCoC and the general auditing of supply chains includes regulations ranging from international guidelines to national laws and European directives.

A concept of due diligence in the social field was introduced and further developed in the Guidelines for Multinational Enterprises (MNE Guidelines) by the Organization for Economic Cooperation and Development (OECD). This expanded the guidelines to include the topics of environment and governance. The OECD Guidelines are approved frameworks that address responsible business conduct.¹⁰European Parliament; Council of the European Union. Directive (EU) 2024/1760 of the European Parliament and of the Council of 13 June 2024 on corporate sustainability due diligence and amending Directive (EU) 2019/1937 and Regulation (EU) 2023/2859. https://eur-lex.europa.eu/eli/dir/2024/1760/oj/eng (2024). They contain practical guidance for companies on how to act responsibly. This includes analyzing their own business activities, supply chains, and partners for responsible conduct and reporting on this. They describe practical steps for due diligence that support companies in identifying, preventing, reducing, and accounting for impacts. The International Labor Organization (ILO) also recommends that companies comply with such due diligence measures.¹⁰European Parliament; Council of the European Union. Directive (EU) 2024/1760 of the European Parliament and of the Council of 13 June 2024 on corporate sustainability due diligence and amending Directive (EU) 2019/1937 and Regulation (EU) 2023/2859. https://eur-lex.europa.eu/eli/dir/2024/1760/oj/eng (2024).

The Supply Chain Due Diligence Act (LkSG) obliges companies to take greater responsibility in their supply chains. Companies must address human rights and environmental risks and report on preventive measures. The LkSG came into force on January 1, 2023, with companies with at least 1,000 employees in Germany falling within its scope since January 1, 2024.¹¹Blank, F. & Brehmer, W. Das Lieferkettengesetz in der Praxis: Einschätzungen durch Betriebsräte. Wirtschaftsdienst 104, 849–855 (2024). The LkSG obliges the management of large companies to analyze human rights risks in their supply chains and to develop and implement preventive measures. Environmental standards must also be complied with throughout the supply chain.¹¹Blank, F. & Brehmer, W. Das Lieferkettengesetz in der Praxis: Einschätzungen durch Betriebsräte. Wirtschaftsdienst 104, 849–855 (2024). Concrete areas of the company’s implementation include, for example, the analysis of the supply chain, risk management, the creation of a policy statement, and the company’s own monitoring of suppliers.¹¹Blank, F. & Brehmer, W. Das Lieferkettengesetz in der Praxis: Einschätzungen durch Betriebsräte. Wirtschaftsdienst 104, 849–855 (2024).

The goal of the Corporate Sustainability Due Diligence Directive (CSDDD), also known as the European Supply Chain Directive (Directive (EU) 2024/1760), is to create a binding framework for a responsible and sustainable global value chain for companies in the European Union (EU). It was adopted on June 13, 2024.¹⁰European Parliament; Council of the European Union. Directive (EU) 2024/1760 of the European Parliament and of the Council of 13 June 2024 on corporate sustainability due diligence and amending Directive (EU) 2019/1937 and Regulation (EU) 2023/2859. https://eur-lex.europa.eu/eli/dir/2024/1760/oj/eng (2024).^,12European Commission. Proposal for a Directive of the European Parliament and of the Council amending Directives (EU) 2022/2464 and (EU) 2024/1760. https://commission.europa.eu/document/download/71ca40f4-7929-42fc-922c-8a0073b0660f_en?filename=CSDDD%20Omnibus%20proposal_0.pdf (2025).

The CSDDD affects companies in the EU with more than 5,000 employees and global net sales of €1.5 billion. As the thresholds are progressively increased, more smaller companies will be affected each year. Companies outside the EU with a minimum turnover of €450 million in the EU are also affected by the CSDDD (European Parliament and of the Council, 2024). The CSDDD points out that small and medium-sized enterprises do not fall directly within the scope of the directive but may still be affected by binding business partners.¹⁰European Parliament; Council of the European Union. Directive (EU) 2024/1760 of the European Parliament and of the Council of 13 June 2024 on corporate sustainability due diligence and amending Directive (EU) 2019/1937 and Regulation (EU) 2023/2859. https://eur-lex.europa.eu/eli/dir/2024/1760/oj/eng (2024).

The following examples illustrate the content of the CSDDD. The CSDDD requires companies to analyze their due diligence obligations regarding actual and potential adverse impacts on human rights and the environment.¹⁰European Parliament; Council of the European Union. Directive (EU) 2024/1760 of the European Parliament and of the Council of 13 June 2024 on corporate sustainability due diligence and amending Directive (EU) 2019/1937 and Regulation (EU) 2023/2859. https://eur-lex.europa.eu/eli/dir/2024/1760/oj/eng (2024). The main obligations are best-effort obligations, which means that companies must take reasonable measures to achieve the objectives of due diligence without having to guarantee a specific result in all cases.¹⁰European Parliament; Council of the European Union. Directive (EU) 2024/1760 of the European Parliament and of the Council of 13 June 2024 on corporate sustainability due diligence and amending Directive (EU) 2019/1937 and Regulation (EU) 2023/2859. https://eur-lex.europa.eu/eli/dir/2024/1760/oj/eng (2024). In connection with the manufacture of goods or the provision of services, the activities of the upstream chain must be reported. This includes the conception, sourcing, procurement, manufacture, transport, storage, and delivery of raw materials, products, or production parts.¹⁰European Parliament; Council of the European Union. Directive (EU) 2024/1760 of the European Parliament and of the Council of 13 June 2024 on corporate sustainability due diligence and amending Directive (EU) 2019/1937 and Regulation (EU) 2023/2859. https://eur-lex.europa.eu/eli/dir/2024/1760/oj/eng (2024). Furthermore, the monitoring and evaluation of the effectiveness of the measures, the communication of due diligence, and the supervision, enforcement, and potential justified concerns should be reported.¹⁰European Parliament; Council of the European Union. Directive (EU) 2024/1760 of the European Parliament and of the Council of 13 June 2024 on corporate sustainability due diligence and amending Directive (EU) 2019/1937 and Regulation (EU) 2023/2859. https://eur-lex.europa.eu/eli/dir/2024/1760/oj/eng (2024).

This section should make it comprehensible that international frameworks, national laws, and European guidelines do not explicitly oblige companies to introduce a SCoC. Rather, they require either reporting obligations or the implementation of due diligence obligations in the supply chain (e.g., according to LkSG or CSDDD). The content of these obligations corresponds in essential points to the requirements that are usually defined in a SCoC.

2 Existing templates

2.1 Weaknesses of existing supplier codes of conduct

In recent years, SCoCs have been analyzed from a wide variety of perspectives. The following chapter will examine the strengths and weaknesses of existing SCoC templates.

One of the biggest criticisms of existing SCoCs is their inauthenticity. Companies have not used SCoCs to pursue Corporate Social Responsibility, instead trying to meet standards at the minimum possible level.¹³Brockhaus, S., Fawcett, S. E., Hobbs, S. & Schwarze, A. S. Boldly going where firms have gone before? Understanding the evolution of supplier codes of conduct. Int. J. Logist. Manag. 30, 743–771 (2019).^,14Vandenbroucke, S., Pluut, H., Erkens, Y. & Kantorowicz, J. Do companies walk the talk? Commitments and actions in global supply chain labor standards. Int. J. Corp. Soc. Responsib. 9, 17 (2024). Innovations and further developments in SCoCs in recent years have largely been driven by external pressure on companies instead of a desire to gain a competitive advantage or improve their CSR image.¹³Brockhaus, S., Fawcett, S. E., Hobbs, S. & Schwarze, A. S. Boldly going where firms have gone before? Understanding the evolution of supplier codes of conduct. Int. J. Logist. Manag. 30, 743–771 (2019). Companies are accused of drafting SCoCs solely to protect themselves from negative press and poor brand image, while social responsibility remains unaddressed. In some cases, only minimum legislation levels are formulated instead of higher standards, especially internationally.¹³Brockhaus, S., Fawcett, S. E., Hobbs, S. & Schwarze, A. S. Boldly going where firms have gone before? Understanding the evolution of supplier codes of conduct. Int. J. Logist. Manag. 30, 743–771 (2019).^,14Vandenbroucke, S., Pluut, H., Erkens, Y. & Kantorowicz, J. Do companies walk the talk? Commitments and actions in global supply chain labor standards. Int. J. Corp. Soc. Responsib. 9, 17 (2024).

Another point of criticism is the absence of monitoring and enforcement in cases of violations. Large companies are rarely able to identify violations in fields such as freedom of association and discrimination. It is suspected that the actual number of such violations by companies is often underestimated.¹⁵Egels-Zandén, N. & Lindholm, H. Do codes of conduct improve worker rights in supply chains? A study of Fair Wear Foundation. J. Clean. Prod. 107, 31–40 (2015). Better approaches are less frequently mentioned in existing SCoCs. These include training programs (23.3%) and reporting or complaint mechanisms (32.3%).¹⁴Vandenbroucke, S., Pluut, H., Erkens, Y. & Kantorowicz, J. Do companies walk the talk? Commitments and actions in global supply chain labor standards. Int. J. Corp. Soc. Responsib. 9, 17 (2024).

Most companies, for example, formulate implementation mechanisms as obligations for suppliers and exclude themselves or only involve themselves to a limited extent. This leads to a lack of shared responsibility. It illustrates that SCoCs are primarily a top-down policy for companies, with companies rarely agreeing to be bound by the implications.¹⁴Vandenbroucke, S., Pluut, H., Erkens, Y. & Kantorowicz, J. Do companies walk the talk? Commitments and actions in global supply chain labor standards. Int. J. Corp. Soc. Responsib. 9, 17 (2024). If a company uses contract termination as a sanction, this can lead to weaker implementation results, as it reinforces the dominance and hierarchy between buyer and supplier.¹⁴Vandenbroucke, S., Pluut, H., Erkens, Y. & Kantorowicz, J. Do companies walk the talk? Commitments and actions in global supply chain labor standards. Int. J. Corp. Soc. Responsib. 9, 17 (2024).

In conclusion, existing SCoCs are often criticized for its focus on risk minimization and image maintenance through the achievement of minimum standards, rather than serving as an ambitious, comprehensive, and collaborative tool for effectively improving working conditions in global supply chains. The mere existence of a SCoC is not a clear indicator of better behavior regarding labor standards in global supply chains.¹⁴Vandenbroucke, S., Pluut, H., Erkens, Y. & Kantorowicz, J. Do companies walk the talk? Commitments and actions in global supply chain labor standards. Int. J. Corp. Soc. Responsib. 9, 17 (2024).

2.2 Supplier code of conduct template – IHK

The template provided by the Industrie- und Handelskammer (IHK) is intended to serve as an external binding declaration to align the sustainability values of the company with the conduct of its suppliers. The scope of this template is primarily aimed at direct suppliers. The intention is that companies can require their sub-suppliers to implement the requirements and comply with the SCoC.¹⁶IHK für München und Oberbayern; in Zusammenarbeit mit BIHK. Supplier Code of Conduct – Template. (2022). The template refers to national laws such as the Lieferkettensorgfaltspflichtengesetz (LkSG) and international conventions, including the United Nations Universal Declaration of Human Rights, the UN Guiding Principles on Business and Human Rights, the International Labor Organization (ILO) labor standards, and the UN Global Compact.¹⁶IHK für München und Oberbayern; in Zusammenarbeit mit BIHK. Supplier Code of Conduct – Template. (2022). The main aspects are organized into social, environmental, and ethical responsibilities.

In the area of social responsibility, the template addresses topics such as forced labor, the prohibition of child labor, compliance with fair wages and working hours, health and safety, prohibition of discrimination, grievance mechanisms, and the handling of conflict minerals.¹⁶IHK für München und Oberbayern; in Zusammenarbeit mit BIHK. Supplier Code of Conduct – Template. (2022). In the area of environmental responsibility, the template refers to the Eco-Management and Audit Scheme (EMAS) and International Organization for Standardization (ISO) 14001 standards. In addition, core environmental issues such as emissions, discharges into water, soil contamination, raw material and resource consumption, handling of waste and hazardous substances, energy consumption and efficiency, waste generation, and land use/biodiversity are addressed. The area of ethical business practices covers the core principles of fair competition, intellectual property protection, and integrity/corruption.¹⁶IHK für München und Oberbayern; in Zusammenarbeit mit BIHK. Supplier Code of Conduct – Template. (2022).

The reference to international standards such as the LkSG, UN, ILO, EMAS, and ISO indicates a strong legal and international foundation and gives the SCoC a solid basis and credibility. With its detailed structure of subtopics and explanatory comments, the template provides concrete guidance that makes it easier for readers to work through and formulate topics. Another positive aspect is that the template creates transparency and cascading by passing on information about complaint procedures to employees and communicating the SCoC to subcontractors. The template is also sector-neutral and can therefore be used by a wide variety of companies.¹⁴Vandenbroucke, S., Pluut, H., Erkens, Y. & Kantorowicz, J. Do companies walk the talk? Commitments and actions in global supply chain labor standards. Int. J. Corp. Soc. Responsib. 9, 17 (2024).^,16IHK für München und Oberbayern; in Zusammenarbeit mit BIHK. Supplier Code of Conduct – Template. (2022).

Despite its positive aspects, the IHK template also has some weaknesses. For example, it addresses the issue of responsible behavior, but the obligations are mainly directed at suppliers, while the company excludes itself from shared responsibility. According to Vandenbroucke et al.¹⁴Vandenbroucke, S., Pluut, H., Erkens, Y. & Kantorowicz, J. Do companies walk the talk? Commitments and actions in global supply chain labor standards. Int. J. Corp. Soc. Responsib. 9, 17 (2024)., this leads to a top-down policy. Even though the topics covered are well established, the areas of action seem to barely meet the minimum requirements. This is made clear by formulations in IHK (2022) such as “at least the statutory national minimum wage” (p. 5) or “applicable laws and industry standards” (p. 5).¹⁶IHK für München und Oberbayern; in Zusammenarbeit mit BIHK. Supplier Code of Conduct – Template. (2022). Furthermore, procedural rights such as freedom of association and the prohibition of discrimination are listed in the template to the same extent as, for example, wages or working hours. However, according to the research of Egels-Zandén & Lindholm¹⁵Egels-Zandén, N. & Lindholm, H. Do codes of conduct improve worker rights in supply chains? A study of Fair Wear Foundation. J. Clean. Prod. 107, 31–40 (2015)., procedural rights are more difficult to identify, even in strict audits, as they are more subtle and harder to verify than material output rights (e.g., wages or working hours).¹⁵Egels-Zandén, N. & Lindholm, H. Do codes of conduct improve worker rights in supply chains? A study of Fair Wear Foundation. J. Clean. Prod. 107, 31–40 (2015).^,16IHK für München und Oberbayern; in Zusammenarbeit mit BIHK. Supplier Code of Conduct – Template. (2022).

The template provided by the IHK can be understood as a comprehensive framework for companies that want to establish a basic compliance system for their suppliers and adhere to the minimum standards of the applicable laws.

2.3 Supplier code of conduct template – EcoVadis

EcoVadis provides companies with guidelines to assist them in developing and implementing their SCoC. The guidelines begin by explaining the meaning and purpose of a SCoC. First, the three sustainability topics (ESG) are defined, and it is recommended that the SCoC should be based on these.¹⁷EcoVadis. How to Develop a Supplier Code of Conduct. (2024).

In the social field, topics such as occupational safety, working conditions, remuneration, freedom of association, free choice of workplace, modern slavery, child labor, anti-discrimination, fundamental human rights, and living wages are addressed. In the environmental area, the focus is on the use of natural resources, waste management, pollution prevention and control, the environmental impact of products and services, product safety, and Scope 3 emissions. In the ethical area, the guidelines cover topics such as anti-corruption, conflicts of interest, money laundering, fair competition, data protection, and intellectual property protection. For the legislative basis, the guidelines recommend, for example, the UN Universal Declaration of Human Rights, ILO International Labor Standards, UN Global Compact and ISO 14000, as well as industry-specific standards such as the Responsible Business Alliance (RBA) for electronics and retail companies, Together for Sustainability (TfS) for the chemical industry, and AIM-Progress for fast-moving consumer goods (FMCG) manufacturers.¹⁷EcoVadis. How to Develop a Supplier Code of Conduct. (2024).

The guideline then emphasizes the importance of stakeholder involvement and clear statements about the binding nature of the requirements and the consequences of non-compliance. On the subject of monitoring effectiveness, the guideline refers to the following useful measures: training the purchasing team and suppliers on the content of the CoC, regular supplier evaluations and on-site audits on environmental, labor, and human rights issues, contractual provisions and eligibility for supplier reward programs, incentives for high-performing suppliers such as awards or preferential treatment, and certifications according to recognized standards (e.g., SA8000, FSC, RSPO), as evidence of an advanced monitoring system.¹⁷EcoVadis. How to Develop a Supplier Code of Conduct. (2024).

One advantage of this guide is that it is detailed and, above all, a well-founded derivation of an SCoC. From the approach to creation, through all essential content, to monitoring, the essential content of a SCoC is comprehensively covered. This guide is also based on internationally recognized standards, which can lend credibility and legal robustness to the final document. The strong focus on implementation and monitoring also provides companies with concrete measures for creating a sound SCoC. Another strength of the guide is its explanation to companies of why transparency and stakeholder involvement are so important.¹⁷EcoVadis. How to Develop a Supplier Code of Conduct. (2024).

In addition to the positive aspects of this EcoVadis template, it also has some weaknesses. As with many SCoCs, there is a risk that companies will focus on minimum requirements set by national laws or industry standards rather than setting more ambitious, differentiating goals.¹³Brockhaus, S., Fawcett, S. E., Hobbs, S. & Schwarze, A. S. Boldly going where firms have gone before? Understanding the evolution of supplier codes of conduct. Int. J. Logist. Manag. 30, 743–771 (2019). This tendency can also be seen in this guide.¹⁷EcoVadis. How to Develop a Supplier Code of Conduct. (2024). The guidelines mentioned in the guide make it clear that EcoVadis also anticipates a lack of shared responsibility in a SCoC and that expectations are formulated and directed almost exclusively at suppliers.¹³Brockhaus, S., Fawcett, S. E., Hobbs, S. & Schwarze, A. S. Boldly going where firms have gone before? Understanding the evolution of supplier codes of conduct. Int. J. Logist. Manag. 30, 743–771 (2019).^,17EcoVadis. How to Develop a Supplier Code of Conduct. (2024). The risk of decoupling written commitments in a SCoC from actual implementation, as suggested by studies, also appears to be reflected in the guidelines.¹⁴Vandenbroucke, S., Pluut, H., Erkens, Y. & Kantorowicz, J. Do companies walk the talk? Commitments and actions in global supply chain labor standards. Int. J. Corp. Soc. Responsib. 9, 17 (2024). While the guidelines also provide supporting measures, audits, monitoring, and contract termination are central elements.¹⁷EcoVadis. How to Develop a Supplier Code of Conduct. (2024). Research findings suggest that a strong focus on monitoring and the threat of sanctions can hinder the actual implementation of CSR programs in practice.¹⁴Vandenbroucke, S., Pluut, H., Erkens, Y. & Kantorowicz, J. Do companies walk the talk? Commitments and actions in global supply chain labor standards. Int. J. Corp. Soc. Responsib. 9, 17 (2024).

In summary, both templates provide robust and detailed guidance on how to create an SCoC. Nevertheless, both exhibit typical problems associated with SCoCs that have already been criticized in various studies.¹³Brockhaus, S., Fawcett, S. E., Hobbs, S. & Schwarze, A. S. Boldly going where firms have gone before? Understanding the evolution of supplier codes of conduct. Int. J. Logist. Manag. 30, 743–771 (2019).^,14Vandenbroucke, S., Pluut, H., Erkens, Y. & Kantorowicz, J. Do companies walk the talk? Commitments and actions in global supply chain labor standards. Int. J. Corp. Soc. Responsib. 9, 17 (2024).^,15Egels-Zandén, N. & Lindholm, H. Do codes of conduct improve worker rights in supply chains? A study of Fair Wear Foundation. J. Clean. Prod. 107, 31–40 (2015). These include the lack of shared responsibility along the supply chain between companies and suppliers and the gap between written commitments and their actual practical implementation.

3 Supplier code of conduct template

3.1 Development approach

The SCoC template was created through a multi-step process that integrates international standards, legal frameworks, and insights from academic research. The aim was to design a framework that is both universal and flexible enough to be adapted to specific industries. As a normative basis, the template draws on the UN Guiding Principles on Business and Human Rights (UNGPs), the International Labour Organization (ILO) Core Conventions and the OECD Guidelines for Multinational Enterprises, as well as the OECD Due Diligence Guidance for Responsible Business Conduct.¹⁸United Nations Human Rights Office of the High Commissioner (OHCHR). Guiding Principles on Business and Human Rights: Implementing the United Nations “Protect, Respect and Remedy” Framework. https://www.ohchr.org/sites/default/files/documents/publications/guidingprinciplesbusinesshr_en.pdf (2011).^,19International Labour Organization (ILO). ILO Declaration on Fundamental Principles and Rights at Work. https://www.ilo.org/sites/default/files/2024-04/ILO_1998_Declaration_EN.pdf (1998).^,20OECD. OECD Due Diligence Guidance for Responsible Business Conduct. (OECD, 2018). doi:10.1787/15f5f4b3-en. In addition, key regulatory frameworks such as the EU Corporate Sustainability Due Diligence Directive (CSDDD) and the German Supply Chain Due Diligence Act (LkSG) were incorporated.¹⁰European Parliament; Council of the European Union. Directive (EU) 2024/1760 of the European Parliament and of the Council of 13 June 2024 on corporate sustainability due diligence and amending Directive (EU) 2019/1937 and Regulation (EU) 2023/2859. https://eur-lex.europa.eu/eli/dir/2024/1760/oj/eng (2024).^,21BAFA. Guidance: Collaboration in the Supply Chain between Obliged Enterprises and Their Suppliers. https://www.bafa.de/SharedDocs/Downloads/EN/Supply_Chain_Act/guidance_cooperation_supply_chain.pdf (2022).

The development process resulted in a modular structure. The template begins with a core section, which defines universal expectations regarding human rights, labor standards, health and safety, environmental protection, and governance. Building on this, sector-specific modules are included for the food, textile, and electronics industries. These are optional and apply only when relevant to a supplier’s activities. This design recognizes that risks and requirements vary significantly between sectors.

Another essential design feature is the differentiation between mandatory and voluntary requirements. Mandatory provisions reflect binding obligations derived from laws and international conventions, such as ILO standards or EU directives. Voluntary provisions represent best practices, such as science-based climate targets or additional transparency commitments. This dual structure provides companies with both legal certainty and space for ambition.

Finally, to ensure usability, the template includes ready-to-use phrases, conditional requirements formulated with an “if-applies” principle and visual aids.

3.2 Application of the template

The SCoC template is not a static document but a living framework that companies are expected to adapt and implement within their own supply chains. Its application follows three main steps: customization, integration, and monitoring.

Customization is the first step and requires companies to adjust the template to their own operations. The document contains multiple placeholders in square brackets, such as [Company Name], [Contact Person], [raw material], [country/region], [deadline, each year]). These brackets are deliberately included to guide companies in inserting their own details, such as grievance channels, compliance deadlines or site-specific requirements. This ensures that the Code is not generic but tailored to the company’s size, sector, and geographical footprint. In addition, the company must decide which sector-specific modules apply to its suppliers. For instance, a food company must integrate the food industry module covering traceability, while an electronics manufacturer would apply the module addressing conflict minerals. Other modules that are irrelevant for the company can be omitted.²²Vandenbroucke, S., Kantorowicz, J. & Erkens, Y. Decoding supplier codes of conduct with content and text as data approaches. Corp. Soc. Responsib. Environ. Manag. 31, 472–492 (2024).

The second step is integration. After customization, the SCoC should be embedded into company policies, contracts, and procurement practices. This means that the Code must be attached to supplier agreements, referenced in purchase orders, and explained to suppliers during onboarding and training sessions. The template is designed to cascade expectations down the supply chain: suppliers are required not only to comply themselves but also to communicate the standards to their own subcontractors. The inclusion of a Supplier Declaration at the end of the document underscores this integration. Here, suppliers must confirm in writing that they have read, understood, and accepted the Code. This confirmation serves as a binding annex to supplier contracts.²³Siagian, H., Tarigan, Z. J. H. & Jie, F. Supply Chain Integration Enables Resilience, Flexibility, and Innovation to Improve Business Performance in COVID-19 Era. Sustainability 13, 4669 (2021).^,24Trindade, M. A. M., Bellieni, F., Stabilini, G. & De Silvio, M. Design principles for corporate sustainability due Diligence: An investigation with expert interviews. J. Purch. Supply Manag. 31, 101032 (2025).

The third step is monitoring and review. The template provides an implementation section that highlights both mandatory and voluntary measures for putting the Code into practice. Companies must establish grievance mechanisms, conduct risk-based due diligence, and provide compliance training for employees. Voluntary measures such as internal and external audits, participation in multi-stakeholder initiatives, or the adoption of digital traceability tools further strengthen oversight. Crucially, companies must not treat the SCoC as a one-off exercise but as a governance tool that requires regular review and updating. Regulatory developments such as the EU CSDDD or the CSRD make it necessary to periodically adapt the Code to remain compliant and relevant.²⁰OECD. OECD Due Diligence Guidance for Responsible Business Conduct. (OECD, 2018). doi:10.1787/15f5f4b3-en.^,25Hurt, J. et al. Supply Chain Due Diligence Risk Assessment for the EU: A Network Approach to estimate expected effectiveness of the planned EU directive. Preprint at https://doi.org/10.48550/ARXIV.2311.15971 (2023).

In practice, effective application means ensuring that suppliers clearly understand which requirements are nonnegotiable obligations and which are voluntary practices that reflect leadership in sustainability. By combining core requirements with sector-specific modules, mandatory obligations with voluntary improvements, and company-specific adjustments with universal standards, the SCoC template enables organizations to operationalize responsible supply chain management in a structured and practical manner.²²Vandenbroucke, S., Kantorowicz, J. & Erkens, Y. Decoding supplier codes of conduct with content and text as data approaches. Corp. Soc. Responsib. Environ. Manag. 31, 472–492 (2024).^,24Trindade, M. A. M., Bellieni, F., Stabilini, G. & De Silvio, M. Design principles for corporate sustainability due Diligence: An investigation with expert interviews. J. Purch. Supply Manag. 31, 101032 (2025).

3.3 Optimization potentials of SCoC templates

Although widely adopted, Supplier Codes of Conduct often face limitations in practice. Studies show that SCoCs tend to remain ineffective when not linked to enforcement mechanisms.²⁶Locke, R. M., Qin, F. & Brause, A. Does Monitoring Improve Labor Standards?: Lessons from Nike. SSRN Electron. J. (2006) doi:10.2139/ssrn.916771.^,15Egels-Zandén, N. & Lindholm, H. Do codes of conduct improve worker rights in supply chains? A study of Fair Wear Foundation. J. Clean. Prod. 107, 31–40 (2015). The present template highlights several areas where optimization is needed. One such area is the explicit establishment of grievance mechanisms. While the UNGPs and OECD guidelines stress the importance of anonymous complaint procedures, many templates lack concrete instructions on how to implement them.¹⁸United Nations Human Rights Office of the High Commissioner (OHCHR). Guiding Principles on Business and Human Rights: Implementing the United Nations “Protect, Respect and Remedy” Framework. https://www.ohchr.org/sites/default/files/documents/publications/guidingprinciplesbusinesshr_en.pdf (2011).^,20OECD. OECD Due Diligence Guidance for Responsible Business Conduct. (OECD, 2018). doi:10.1787/15f5f4b3-en.

Another limitation lies in monitoring. Without structured systems for audits, remediation, and sanctions, the Code risks being perceived as symbolic rather than substantive.²⁶Locke, R. M., Qin, F. & Brause, A. Does Monitoring Improve Labor Standards?: Lessons from Nike. SSRN Electron. J. (2006) doi:10.2139/ssrn.916771.^,15Egels-Zandén, N. & Lindholm, H. Do codes of conduct improve worker rights in supply chains? A study of Fair Wear Foundation. J. Clean. Prod. 107, 31–40 (2015). Capacity building also represents a critical challenge. Many smaller suppliers lack the financial or organizational resources to meet voluntary standards. Without supportive measures, SCoCs risk excluding small and medium-sized enterprises from global supply chains.²⁷Lund-Thomsen, P. & Lindgreen, A. Corporate Social Responsibility in Global Value Chains: Where Are We Now and Where Are We Going? J. Bus. Ethics 123, 11–22 (2014).

The current version also lacks a method for risk prioritization. Covering a broad spectrum of requirements without prioritization can overwhelm suppliers. The adoption of risk- and materiality-based assessments would help companies direct resources to areas of highest relevance. Finally, the absence of Diversity, Equity, and Inclusion (DEI) provisions limits the scope of the SCoC.²⁸Altenburg, T., Lay, J., Maihold, G. & Thiele, R. Sustainable Global Supply Chains Annual Report 2022. https://www.die-gdi.de/buchveroeffentlichungen/article/sustainable-global-supply-chains-annual-report-2022/ (2022) doi:10.23661/R1.2022.

3.4 Future developments

Looking forward, SCoCs are likely to evolve in response to regulatory and societal trends. One expected development is the integration of stronger DEI provisions, aligned with frameworks such as the UN Women’s Empowerment Principles. Climate and decarbonization requirements will also become more stringent, particularly through Scope 3 emissions accounting under the Science Based Targets initiative (SBTi) and the Greenhouse Gas Protocol.²⁹CDP: Turning Transparency to Action. https://www.cdp.net/en. Circular economy principles are expected to gain traction, especially in high-impact sectors such as textiles and electronics.³⁰Geissdoerfer, M., Savaget, P., Bocken, N. M. P. & Hultink, E. J. The Circular Economy – A new sustainability paradigm? J. Clean. Prod. 143, 757–768 (2017). Moreover, the digitization of supply chain governance is likely to accelerate. Blockchain-based tracking and digital transparency platforms are increasingly being adopted as tools to enhance monitoring and traceability.³¹Saberi, S., Kouhizadeh, M., Sarkis, J. & Shen, L. Blockchain technology and its relationships to sustainable supply chain management. Int. J. Prod. Res. 57, 2117–2135 (2019).

In summary, the SCoC template provides companies with a structured foundation for implementing responsible supply chain management. Its effectiveness, however, depends on proper customization, integration, and monitoring. By further developing areas such as grievance mechanisms, capacity building, DEI, and digital transparency, the template can serve as a dynamic governance tool that not only ensures compliance but also drives continuous improvement in sustainability performance.

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References

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• 2
  Schleper, M. C., Busse, C. & Henke, M. Towards a Standardized Supplier Code of Conduct – Requirements from a Literature-Based Analysis. in Efficiency and Logistics (eds Clausen, U., Ten Hompel, M. & Klumpp, M.) 197–207 (Springer Berlin Heidelberg, Berlin, Heidelberg, 2013). doi:10.1007/978-3-642-32838-1_21. ↩︎
• 2
  Schleper, M. C., Busse, C. & Henke, M. Towards a Standardized Supplier Code of Conduct – Requirements from a Literature-Based Analysis. in Efficiency and Logistics (eds Clausen, U., Ten Hompel, M. & Klumpp, M.) 197–207 (Springer Berlin Heidelberg, Berlin, Heidelberg, 2013). doi:10.1007/978-3-642-32838-1_21. ↩︎
• 5
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• 6
  Fröhlich, E. CSR und Beschaffung: Theoretische wie praktische Implikationen eines nachhaltigen Beschaffungsprozessmodells. (Springer, Berlin, Heidelberg, 2015). doi:10.1007/978-3-662-46231-7. ↩︎
• 4
  Jedynak, M. Systematic Review of The Literature on Supplier Code of Conduct. Int. J. Contemp. Manag. 3, 153–171 (2018). ↩︎
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• 2
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• 6
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• 6
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• 6
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• 4
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• 1
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• 2
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• 1
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• 2
  Schleper, M. C., Busse, C. & Henke, M. Towards a Standardized Supplier Code of Conduct – Requirements from a Literature-Based Analysis. in Efficiency and Logistics (eds Clausen, U., Ten Hompel, M. & Klumpp, M.) 197–207 (Springer Berlin Heidelberg, Berlin, Heidelberg, 2013). doi:10.1007/978-3-642-32838-1_21. ↩︎
• 1
  Altura, T. G., Lawrence, A. T. & Roman, R. M. The Global Diffusion of Supply Chain Codes of Conduct: Market, Nonmarket, and Time-Dependent Effects. Bus. Soc. 60, 909–942 (2021). ↩︎
• 1
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• 2
  Schleper, M. C., Busse, C. & Henke, M. Towards a Standardized Supplier Code of Conduct – Requirements from a Literature-Based Analysis. in Efficiency and Logistics (eds Clausen, U., Ten Hompel, M. & Klumpp, M.) 197–207 (Springer Berlin Heidelberg, Berlin, Heidelberg, 2013). doi:10.1007/978-3-642-32838-1_21. ↩︎
• 1
  Altura, T. G., Lawrence, A. T. & Roman, R. M. The Global Diffusion of Supply Chain Codes of Conduct: Market, Nonmarket, and Time-Dependent Effects. Bus. Soc. 60, 909–942 (2021). ↩︎
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  Altura, T. G., Lawrence, A. T. & Roman, R. M. The Global Diffusion of Supply Chain Codes of Conduct: Market, Nonmarket, and Time-Dependent Effects. Bus. Soc. 60, 909–942 (2021). ↩︎
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• 4
  Jedynak, M. Systematic Review of The Literature on Supplier Code of Conduct. Int. J. Contemp. Manag. 3, 153–171 (2018). ↩︎
• 5
  Jiang, B. Implementing Supplier Codes of Conduct in Global Supply Chains: Process Explanations from Theoretic and Empirical Perspectives. J. Bus. Ethics 85, 77–92 (2009). ↩︎
• 2
  Schleper, M. C., Busse, C. & Henke, M. Towards a Standardized Supplier Code of Conduct – Requirements from a Literature-Based Analysis. in Efficiency and Logistics (eds Clausen, U., Ten Hompel, M. & Klumpp, M.) 197–207 (Springer Berlin Heidelberg, Berlin, Heidelberg, 2013). doi:10.1007/978-3-642-32838-1_21. ↩︎
• 6
  Fröhlich, E. CSR und Beschaffung: Theoretische wie praktische Implikationen eines nachhaltigen Beschaffungsprozessmodells. (Springer, Berlin, Heidelberg, 2015). doi:10.1007/978-3-662-46231-7. ↩︎
• 6
  Fröhlich, E. CSR und Beschaffung: Theoretische wie praktische Implikationen eines nachhaltigen Beschaffungsprozessmodells. (Springer, Berlin, Heidelberg, 2015). doi:10.1007/978-3-662-46231-7. ↩︎
• 2
  Schleper, M. C., Busse, C. & Henke, M. Towards a Standardized Supplier Code of Conduct – Requirements from a Literature-Based Analysis. in Efficiency and Logistics (eds Clausen, U., Ten Hompel, M. & Klumpp, M.) 197–207 (Springer Berlin Heidelberg, Berlin, Heidelberg, 2013). doi:10.1007/978-3-642-32838-1_21. ↩︎
• 7
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• 2
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• 4
  Jedynak, M. Systematic Review of The Literature on Supplier Code of Conduct. Int. J. Contemp. Manag. 3, 153–171 (2018). ↩︎
• 6
  Fröhlich, E. CSR und Beschaffung: Theoretische wie praktische Implikationen eines nachhaltigen Beschaffungsprozessmodells. (Springer, Berlin, Heidelberg, 2015). doi:10.1007/978-3-662-46231-7. ↩︎
• 6
  Fröhlich, E. CSR und Beschaffung: Theoretische wie praktische Implikationen eines nachhaltigen Beschaffungsprozessmodells. (Springer, Berlin, Heidelberg, 2015). doi:10.1007/978-3-662-46231-7. ↩︎
• 2
  Schleper, M. C., Busse, C. & Henke, M. Towards a Standardized Supplier Code of Conduct – Requirements from a Literature-Based Analysis. in Efficiency and Logistics (eds Clausen, U., Ten Hompel, M. & Klumpp, M.) 197–207 (Springer Berlin Heidelberg, Berlin, Heidelberg, 2013). doi:10.1007/978-3-642-32838-1_21. ↩︎
• 6
  Fröhlich, E. CSR und Beschaffung: Theoretische wie praktische Implikationen eines nachhaltigen Beschaffungsprozessmodells. (Springer, Berlin, Heidelberg, 2015). doi:10.1007/978-3-662-46231-7. ↩︎
• 6
  Fröhlich, E. CSR und Beschaffung: Theoretische wie praktische Implikationen eines nachhaltigen Beschaffungsprozessmodells. (Springer, Berlin, Heidelberg, 2015). doi:10.1007/978-3-662-46231-7. ↩︎
• 2
  Schleper, M. C., Busse, C. & Henke, M. Towards a Standardized Supplier Code of Conduct – Requirements from a Literature-Based Analysis. in Efficiency and Logistics (eds Clausen, U., Ten Hompel, M. & Klumpp, M.) 197–207 (Springer Berlin Heidelberg, Berlin, Heidelberg, 2013). doi:10.1007/978-3-642-32838-1_21. ↩︎
• 2
  Schleper, M. C., Busse, C. & Henke, M. Towards a Standardized Supplier Code of Conduct – Requirements from a Literature-Based Analysis. in Efficiency and Logistics (eds Clausen, U., Ten Hompel, M. & Klumpp, M.) 197–207 (Springer Berlin Heidelberg, Berlin, Heidelberg, 2013). doi:10.1007/978-3-642-32838-1_21. ↩︎
• 5
  Jiang, B. Implementing Supplier Codes of Conduct in Global Supply Chains: Process Explanations from Theoretic and Empirical Perspectives. J. Bus. Ethics 85, 77–92 (2009). ↩︎
• 6
  Fröhlich, E. CSR und Beschaffung: Theoretische wie praktische Implikationen eines nachhaltigen Beschaffungsprozessmodells. (Springer, Berlin, Heidelberg, 2015). doi:10.1007/978-3-662-46231-7. ↩︎
• 4
  Jedynak, M. Systematic Review of The Literature on Supplier Code of Conduct. Int. J. Contemp. Manag. 3, 153–171 (2018). ↩︎
• 7
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