UK Government Modern Slavery Reporting Requirements

The United Kingdom's Modern Slavery Act 2015 established mandatory reporting obligations for qualifying commercial organisations. Businesses that fall within the scope of the legislation are required to publish a modern slavery statement each year. The statement explains the steps taken to identify, assess, and respond to the risks of slavery and human trafficking across the organisation's operations and supply chains.

Read the full legislation and requirements here: https://www.legislation.gov.uk/ukpga/2015/30/contents/enacted

Who Needs to Submit an Annual Statement?

The United Kingdom's modern slavery reporting requirements apply to qualifying commercial organisations that supply goods or services and meet the reporting threshold established under the legislation. In most cases, organisations with annual turnover of at least £36 million are required to publish a modern slavery statement, in line with the threshold set by the Secretary of State.

The requirements apply to both companies and partnerships. An organisation does not need to be incorporated or established in the United Kingdom to fall within the scope of the legislation. Businesses that carry on any part of their operations in the United Kingdom may also be required to comply with the reporting obligations.

What are the Reporting Requirements for the Act in the UK?

A slavery and human trafficking statement should provide a clear explanation of how an organisation identifies and manages the risk of exploitation across its operations and supply chains. While the content will vary between organisations, statements commonly include information such as:

• The actions taken during the reporting period to prevent slavery and human trafficking

• An overview of the organisation's structure, business activities, and supply chains

• Policies that support the identification, prevention, and management of slavery and human trafficking risks

• The due diligence processes used to identify, assess, and address potential risks

• The areas of the business and supply chain where the greatest risks have been identified

• The measures, performance indicators, or other methods used to evaluate the effectiveness of the organisation's response

• Employee training and awareness initiatives relating to slavery and human trafficking.

When do I Need to Report?

Commercial organisations covered by the Modern Slavery Act must prepare a slavery and human trafficking statement for each financial year.

The legislation does not set a specific deadline for publication. Instead, organisations are expected to make the statement publicly available as soon as reasonably practicable after the end of the financial year to which it relates.

How do I Submit my Report?

The Modern Slavery Act requires slavery and human trafficking statements to be made readily available to the public. Organisations that operate a website must publish the statement online and include a prominent link on the homepage so it can be easily accessed.

Where an organisation does not have a website, it must provide a copy of the statement to anyone who submits a written request. The statement must be supplied within 30 days of receiving the request.

Enforcement

Unlike some regulatory frameworks, the United Kingdom does not impose financial penalties for failing to publish a modern slavery statement. Instead, enforcement is achieved through legal action. Where a commercial organisation does not comply with the reporting requirements of the Modern Slavery Act 2015, the Secretary of State may apply to the courts to compel compliance. This can result in an injunction being issued in England and Wales, or an order for specific performance in Scotland requiring the organisation to meet its reporting obligations.

Guidance

To help organisations meet their obligations under the Modern Slavery Act, the Secretary of State may publish official guidance. These resources explain the reporting requirements and provide practical recommendations for preparing a slavery and human trafficking statement, including suggested content, structure, and the types of information that may be included.

Penalties for Non-Compliance