The international requirements for responsible business conduct, which are reflected in our CoCBR, apply to all companies, whether large or small, and, therefore, form an international minimum standard. The UN and the EU, in addition to business organizations, trade unions and civil society, all support these requirements.

All businesses are subject to these requirements because all businesses risk having 
adverse impacts on human rights, environmental, and economic sustainability.

Small and medium-sized enterprises usually have smaller capacities and more informal processes and management structures to manage these risks compared to larger businesses. Hence, the processes of small and medium-sized enterprises may often appear different and less complex. Our expectations regarding documentation will also be less stringent. However, we expect all our business relationships to demonstrate how they have established appropriate policies and processes and that these policies and processes reflect the company size, sector, and context.