CINXE.COM

Building ethical supply chains and driving positive change in retail | RSM Global

<!DOCTYPE html> <html lang="en" dir="ltr" prefix="og: https://ogp.me/ns#"> <head> <meta charset="utf-8" /> <meta name="description" content="Discover how retailers can overcome ethical supply chain challenges through strategic frameworks, supplier management, and employee engagement in this insightful article." /> <link rel="canonical" href="https://www.rsm.global/insights/building-ethical-supply-chains-and-driving-positive-change-retail" /> <link rel="shortlink" href="https://www.rsm.global/node/1104" /> <link rel="image_src" href="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/sites/default/files/01%20Global%20assets/02_Thumbnails%201240x930px/04_Portraiture%20thumbnails%201240x930px/cem-01-portraiture-thumbnail-1240x930px.jpg" /> <meta property="og:site_name" content="RSM Global" /> <meta property="og:type" content="article" /> <meta property="og:url" content="https://www.rsm.global/insights/building-ethical-supply-chains-and-driving-positive-change-retail" /> <meta property="og:title" content="Building ethical supply chains and driving positive change in retail" /> <meta property="og:image" content="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/sites/default/files/01%20Global%20assets/02_Thumbnails%201240x930px/04_Portraiture%20thumbnails%201240x930px/cem-01-portraiture-thumbnail-1240x930px.jpg" /> <meta property="og:updated_time" content="2024-11-14T10:20:07+00:00" /> <meta property="article:published_time" content="2024-11-14T10:34:10+00:00" /> <meta property="article:modified_time" content="2024-11-14T10:20:07+00:00" /> <meta name="Generator" content="Drupal 10 (https://www.drupal.org)" /> <meta name="MobileOptimized" content="width" /> <meta name="HandheldFriendly" content="true" /> <meta name="viewport" content="width=device-width, initial-scale=1.0" /> <script type="text/javascript" src="https://cookie-cdn.cookiepro.com/consent/23bc4f25-5b4e-48a1-8ccb-46385d465ad9/OtAutoBlock.js"></script> <script src="https://cookie-cdn.cookiepro.com/scripttemplates/otSDKStub.js" data-document-language="true" type="text/javascript" charset="UTF-8" data-domain-script="23bc4f25-5b4e-48a1-8ccb-46385d465ad9"></script> <script type="text/javascript"> function OptanonWrapper() { } </script> <script></script> <link rel="alternate" hreflang="x-default" href="https://www.rsm.global/insights/building-ethical-supply-chains-and-driving-positive-change-retail" /> <script>window.a2a_config=window.a2a_config||{};a2a_config.callbacks=[];a2a_config.overlays=[];a2a_config.templates={};var a2a_config = a2a_config || {}; a2a_config.onclick = 2;</script> <title>Building ethical supply chains and driving positive change in retail | RSM Global</title> <link rel="stylesheet" media="all" href="/sites/default/files/css/css_gcPwUzQFIOlbqf_bRNFAvWFlFRPcB5tdts4NbnyOiss.css?delta=0&amp;language=en&amp;theme=rsm_global_platform_2022&amp;include=eJx10FGOhDAIBuALaTvxQg22qM3Q0gDuxNtvozPZB3deCPkC5A-QkjHUw8O7cYtwtUG0BKCVKUNQBImbv9OgHDNQKJi6Ua5P9XdytmHBQQ81LH4GxfP6Sjz3wUZgC0sJ02Oa_IWj2tFX1__uLz0dvFC5oItcGlfscRsIrAJtU59kb0DuT9xe2z5T1g3T8JPxpf6srnDaCS8KuS65ZsOgUZjoGhk_Ol56BhdUkxwNU3-DWc-p_ov_AlgMiqY" /> <link rel="stylesheet" media="all" href="//cdnjs.cloudflare.com/ajax/libs/font-awesome/6.5.1/css/all.min.css" /> <link rel="stylesheet" media="all" href="/sites/default/files/css/css_GQkmAztOzjfvATn6WjrywxSRlm-Zqm93BlKqu6_2GBU.css?delta=2&amp;language=en&amp;theme=rsm_global_platform_2022&amp;include=eJx10FGOhDAIBuALaTvxQg22qM3Q0gDuxNtvozPZB3deCPkC5A-QkjHUw8O7cYtwtUG0BKCVKUNQBImbv9OgHDNQKJi6Ua5P9XdytmHBQQ81LH4GxfP6Sjz3wUZgC0sJ02Oa_IWj2tFX1__uLz0dvFC5oItcGlfscRsIrAJtU59kb0DuT9xe2z5T1g3T8JPxpf6srnDaCS8KuS65ZsOgUZjoGhk_Ol56BhdUkxwNU3-DWc-p_ov_AlgMiqY" /> <link rel="stylesheet" media="all" href="/sites/default/files/css/css_HLuJWz7WcYLgH19Ds1DkvCzwloNmkxxlAf0i2B5aNxQ.css?delta=3&amp;language=en&amp;theme=rsm_global_platform_2022&amp;include=eJx10FGOhDAIBuALaTvxQg22qM3Q0gDuxNtvozPZB3deCPkC5A-QkjHUw8O7cYtwtUG0BKCVKUNQBImbv9OgHDNQKJi6Ua5P9XdytmHBQQ81LH4GxfP6Sjz3wUZgC0sJ02Oa_IWj2tFX1__uLz0dvFC5oItcGlfscRsIrAJtU59kb0DuT9xe2z5T1g3T8JPxpf6srnDaCS8KuS65ZsOgUZjoGhk_Ol56BhdUkxwNU3-DWc-p_ov_AlgMiqY" /> <link rel="icon" type="image/png" href="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/profiles/rsm_global_platform/themes/rsm_global_platform_2022/images/favicons/favicon-32x32.png" sizes="32x32"> <link rel="icon" type="image/png" href="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/profiles/rsm_global_platform/themes/rsm_global_platform_2022/images/favicons/android-chrome-192x192.png" sizes="192x192"> <link rel="icon" type="image/png" href="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/profiles/rsm_global_platform/themes/rsm_global_platform_2022/images/favicons/favicon-96x96.png" sizes="96x96"> <link rel="icon" type="image/png" href="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/profiles/rsm_global_platform/themes/rsm_global_platform_2022/images/favicons/favicon-16x16.png" sizes="16x16"> <!-- Add to homescreen for Safari on iOS --> <link rel="apple-touch-icon" sizes="57x57" href="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/profiles/rsm_global_platform/themes/rsm_global_platform_2022/images/favicons/apple-touch-icon-57x57.png"> <link rel="apple-touch-icon" sizes="60x60" href="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/profiles/rsm_global_platform/themes/rsm_global_platform_2022/images/favicons/apple-touch-icon-60x60.png"> <link rel="apple-touch-icon" sizes="72x72" href="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/profiles/rsm_global_platform/themes/rsm_global_platform_2022/images/favicons/apple-touch-icon-72x72.png"> <link rel="apple-touch-icon" sizes="76x76" href="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/profiles/rsm_global_platform/themes/rsm_global_platform_2022/images/favicons/apple-touch-icon-76x76.png"> <link rel="apple-touch-icon" sizes="114x114" href="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/profiles/rsm_global_platform/themes/rsm_global_platform_2022/images/favicons/apple-touch-icon-114x114.png"> <link rel="apple-touch-icon" sizes="120x120" href="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/profiles/rsm_global_platform/themes/rsm_global_platform_2022/images/favicons/apple-touch-icon-120x120.png"> <link rel="apple-touch-icon" sizes="144x144" href="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/profiles/rsm_global_platform/themes/rsm_global_platform_2022/images/favicons/apple-touch-icon-144x144.png"> <link rel="apple-touch-icon" sizes="152x152" href="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/profiles/rsm_global_platform/themes/rsm_global_platform_2022/images/favicons/apple-touch-icon-152x152.png"> <link rel="apple-touch-icon" sizes="180x180" href="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/profiles/rsm_global_platform/themes/rsm_global_platform_2022/images/favicons/apple-touch-icon-180x180.png"> <!-- Google Tag Manager --> <script> (function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start': new Date().getTime(),event:'gtm.js'});var f=d.getElementsByTagName(s)[0], j=d.createElement(s),dl=l!='dataLayer'?'&l='+l:'';j.async=true;j.src= 'https://www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f); })(window,document,'script','dataLayer','GTM-T2WHS3'); </script> <!-- End Google Tag Manager --> <script> </script> <link rel="alternate" href="https://www.rsm.global/" hreflang="x-default" /> <script> /* REQUIRES JQUERY */ (function () { setTimeout(() => { var ddl = (document.querySelector(".site-header-desktop .js-jump-menu").value = "60a19f3026164cb8cdccf0112ace3e25::https://www.rsm.global/"); }, 500); setTimeout(() => { var ddl = (document.querySelector(".site-header-mobile .js-jump-menu").value = "60a19f3026164cb8cdccf0112ace3e25::https://www.rsm.global/"); }, 500); })(); </script> <style> #block-socialmedialinks>h4{ margin: 0px; } .paragraph--type--hero-banner #hero-text {margin:-40px 67px;} /* start of financial results styling */ [data-history-node-id="965"] { /* Center hero banner on face on mobile */ .paragraph--type--hero-banner .hero-banner--background .hero-mask img {object-position: 15% 41%;} /* Hide signature on screens under 1470px wide as overlaps person in hero banner */ @media (max-width: 1470px) {.hero-name {display:none;}} /* Reduce bottom-padding to 0 */ .dynamic_layers {margin-bottom: 0;} /* background underneath hero banner title */ #new-hero-banner-paragraph {background: #f0f0f0;} /*increase size of number in percent circle on stats layer */ .percent-number span {font-size: 60px;} /* round ends on grey lozenges in stats layer */ .wws-grey-box span.value {border-radius: 9999px !important;} /* remove grey padding under global statistics layer */ .paragraph--type--worldwide-statistics, .paragraph--worldwide_statistics {padding-bottom: 0;} /* increase blue statistics box padding on mobile */ @media (max-width: 1199.98px) { .wws-blue-box-container {height:350px !important;}} /* midnight blue background on centered video layer */ .paragraph.paragraph--type--centred-media-and-title.paragraph--view-mode--default {background: #00153d;} /* increase white layer widths */ .paragraph--content_body .paragraph--type--content-body {width: 100% !important;} /* mobile screen stats blue layer */ @media (max-width: 520px) {.wws-blue-box-wrapper {padding: 2rem 30px !important;} .wws-blue-box-wrapper .percent-wrapper { right: 30px !important;}} } /* end of financial results styling */ /* start of brand launch page styling */ [data-history-node-id="968"] { /* Center hero banner on face on mobile */ .paragraph--type--hero-banner .hero-banner--background .hero-mask img {object-position: 15% 41%;} /* Reduce bottom-padding to 0 */ .dynamic_layers {margin-bottom: 0;} /* background underneath hero banner title */ #new-hero-banner-paragraph {background: #ffffff;} /* increase white layer widths */ .paragraph--content_body .paragraph--type--content-body {width: 100% !important;} /* remove padding above meet faces layer */ .paragraph--type--newsletter .paragraph--container {padding-top: 0;} } /* end of brand launch page styling */ /* BELOW IS CODE TO EXPAND SEARCH RESULT IMAGES ON HOVER - SEE DISCUSSION https://3bdigital.slack.com/archives/C055LPXV3/p1695139930476579?thread_ts=1695135222.241349&cid=C055LPXV3 #news-publication-container img.image-style-crop-thumbnail:hover { transform: scale(1.3); box-shadow: 0 4px 8px 0 rgba(0, 0, 0, 0.2), 0 6px 20px 0 rgba(0, 0, 0, 0.19); aspect-ratio: auto; object-fit: inherit; width: auto; height: 190px; } */ /* Change banner on announcement page for mobiles */ @media (max-width: 768px) { article[data-history-node-id="1006"] .paragraph--type--banner-header .banner-header--background-image .field--name-field-background-image img { content:url("https://www.rsm.global/sites/default/files/media/news/Press%20release/nedder-thumbnail-01a.jpg"); } article[data-history-node-id="1006"] .banner-header--title.blue-highlight--outer_div { max-width: 60%; } } </style> </head> <body class="not-logged-in"> <!-- Google Tag Manager (noscript) --> <noscript><iframe src="https://www.googletagmanager.com/ns.html?id=GTM-T2WHS3" height="0" width="0" style="display:none;visibility:hidden"></iframe></noscript> <!-- End Google Tag Manager (noscript) --> <a href="#main-content" class="visually-hidden focusable"> Skip to main content </a> <div class="dialog-off-canvas-main-canvas" data-off-canvas-main-canvas> <div id="page-wrapper"> <div id="page" class="page nav-down container-full-width shadow-sm rsm-global"> <header id="header" class="site-header js-site-header shadow-sm col-12" role="banner"> <div class="site-header-desktop d-none d-xl-block"> <div class="site-header__top"> <div class="header-region-menu"> <div class="container-xl d-flex justify-content-end header-region-menu__container"> <div class="header_region_menu"> <nav role="navigation" aria-labelledby="block-headerregionmenu-menu" id="block-headerregionmenu"> <h2 class="visually-hidden" id="block-headerregionmenu-menu">Header region menu</h2> <ul region="header_region_menu" block="headerregionmenu" class="menu"> <li class="menu-item"> <a href="/africa" data-drupal-link-system-path="taxonomy/term/66">Africa</a> </li> <li class="menu-item"> <a href="/asia-pacific" data-drupal-link-system-path="taxonomy/term/69">Asia Pacific</a> </li> <li class="menu-item"> <a href="/europe" data-drupal-link-system-path="taxonomy/term/70">Europe</a> </li> <li class="menu-item"> <a href="/latin-america" data-drupal-link-system-path="taxonomy/term/71">Latin America</a> </li> <li class="menu-item"> <a href="/mena" data-drupal-link-system-path="taxonomy/term/68">MENA</a> </li> <li class="menu-item"> <a href="/north-america" data-drupal-link-system-path="taxonomy/term/67">North America</a> </li> </ul> </nav> </div> </div> </div> <div class="header-regions "> <div class="header-regions__container container-xl"> <div class="high-contrast-wrapper col-sm-2"> <label class="high-contrast switch" id="high-contrast"> <p>Contrast</p> <input type="checkbox"> <span class="slider round"> <span class="circle"></span> <p>Low</p> </span> </label> </div> <div class="header-regions__blocks col-sm-10 d-flex justify-content-end align-items-center"> <div class="top-blue-nav"> <div class="header_links"> <nav role="navigation" aria-labelledby="block-bluetopnav-menu" id="block-bluetopnav"> <h2 class="visually-hidden" id="block-bluetopnav-menu">Blue top nav</h2> <ul region="header_links" block="bluetopnav" class="menu"> <li class="menu-item"> <a href="/news" data-drupal-link-system-path="node/698">Newsroom</a> </li> <li class="menu-item"> <a href="/how-can-we-help" data-drupal-link-system-path="node/439">Submit RFP</a> </li> </ul> </nav> </div> </div> <div class="header_regions"> <div class="worldwide-dropdown rsm-wwdd"> <div class="marker-icon"> <span class="iconify" data-icon="carbon:location"></span> </div> <select class="jump-menu-wwdd js-jump-menu-wwdd sitename" id="jump-menu-wwdd" name="jump"> <option value="Global">Global</option> </select> </div> </div> </div> </div> </div> </div> <div class="site-header__main"> <div class="container-xl header-main__container"> <div class="site-header__logo-wrapper col-sm-2"> <a id="logo" class="site-header__logo" title="home" href="https://www.rsm.global/"> <img src="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/profiles/rsm_global_platform/themes/rsm_global_platform_2022/images/logo@2x.png" alt="Home"> </a> </div> <div class="site-header__right col-sm-10 d-flex justify-content-end"> <div class="site-header__search"> <div class="header_search"> <div class="header-search d-flex justify-content-end"> <input type="text" placeholder="Search" id="main-search" name="main-search"> <button type="button" id="search-icon"></button> </div> </div> </div> <div class="site-header__menu"> <nav role="navigation" aria-labelledby="block-mainnavigation-desktop-menu" id="block-mainnavigation-desktop"> <h2 class="visually-hidden" id="block-mainnavigation-desktop-menu">Main navigation desktop</h2> <nav class="site-menu-desktop navbar navbar-expand-lg ps-3 d-none d-lg-block"> <div class="collapse navbar-collapse justify-content-end" id="main"> <ul class="navbar-nav"> <li class="nav-item dropdown lv-0 "> <a class="nav-link dropdown-toggle" id="what-we-offer-desktop" data-bs-auto-close="outside" data-bs-toggle="dropdown" aria-haspopup="true" aria-expanded="false"> What we offer <span class="iconify arrow-down" data-icon="ic:baseline-keyboard-arrow-down" data-width="16"></span> </a> <ul class="dropdown-menu container-xl" role="menu" aria-labelledby="what-we-offer"> <div class="d-flex shadow h-100 inner-menu-div"> <ul class="nav nav-tabs flex-column"> <li class="dropdown-item lv-1 nav-title "> <h2>Explore RSM&#039;s solutions and services</h2> </li> <li class="dropdown-item lv-1 " role="presentation"> <button class="active" id="what-we-offer-by-service-desktop-tab" data-bs-toggle="tab" data-bs-target="#what-we-offer-by-service-desktop" type="button" role="tab" aria-controls="by-service" aria-selected="false"> By service <span class="iconify arrow-right" data-icon="ic:baseline-keyboard-arrow-right" data-width="16"></span> </button> </li> <li class="dropdown-item lv-1 " role="presentation"> <button class="" id="what-we-offer-by-industry-desktop-tab" data-bs-toggle="tab" data-bs-target="#what-we-offer-by-industry-desktop" type="button" role="tab" aria-controls="by-industry" aria-selected="false"> By industry <span class="iconify arrow-right" data-icon="ic:baseline-keyboard-arrow-right" data-width="16"></span> </button> </li> </ul> <div class="tab-content" id="myTabContent"> <div class="tab-pane active h-100" id="what-we-offer-by-service-desktop" role="tabpanel" aria-labelledby="pane-A"> <div class="d-flex h-100"> <ul class="tab-pane--nav d-flex flex-column col-4"> <ul class="second_level_ul_header "> <li class="second_level_li_header"> <a class="second_level_link" target="" href="/service/audit-and-assurance">Audit and assurance</a> </li> <ul class="third_level_child_items_ul"> <li><a target="" href="/service/audit-and-assurance/global-and-listed-company-audits">Global and listed company audits</a></li> <li><a target="" href="/service/audit-and-assurance/ifrs">International Financial Reporting Standards</a></li> <li><a target="" href="/service/audit-and-assurance/local-statutory-audits">Local statutory audits</a></li> <li><a target="" href="/service/audit-and-assurance/other-assurance">Other assurance</a></li> </ul> </ul> <ul class="second_level_ul_header mt-20"> <li class="second_level_li_header"> <a class="second_level_link" target="" href="/service/consulting">Consulting</a> </li> <ul class="third_level_child_items_ul"> <li><a target="" href="/service/consulting/it-system-design-consulting">IT system design consulting</a></li> <li><a target="" href="/service/consulting/strategies-business-growth">Strategies for business growth</a></li> </ul> </ul> <ul class="second_level_ul_header mt-20"> <li class="second_level_li_header"> <a class="second_level_link" target="" href="/service/digital-services">Digital services</a> </li> <ul class="third_level_child_items_ul"> <li><a target="" href="/service/digital-services/data-analytics">Data analytics</a></li> <li><a target="" href="/service/digital-services/managed-services">Managed services</a></li> </ul> </ul> <ul class="second_level_ul_header mt-20"> <li class="second_level_li_header"> <a class="second_level_link" target="" href="/service/esg-and-sustainability-services">ESG and sustainability services</a> </li> <ul class="third_level_child_items_ul"> <li><a target="" href="/service/esg-and-sustainability-services/assurance-and-reporting">Assurance and reporting</a></li> <li><a target="" href="/service/esg-and-sustainability-services/diversity-and-inclusion">Diversity and inclusion</a></li> <li><a target="" href="/service/esg-and-sustainability-services/esg-due-diligence">ESG Due Diligence</a></li> <li><a target="" href="/service/esg-and-sustainability-services/esg-outsourcing">ESG Outsourcing</a></li> <li><a target="" href="/service/esg-and-sustainability-services/rsm-esg-maturity-assessment">RSM ESG Maturity Assessments</a></li> <li><a target="" href="/service/esg-and-sustainability-services/sustainable-finance">Sustainable Finance</a></li> <li><a target="" href="/service/esg-and-sustainability-services/third-party-verification-reporting">Third-party verification reporting</a></li> </ul> </ul> </ul> <ul class="tab-pane--nav col-4"> <a class="second_lv_header_childess_a" target="" href="/service/financial-due-diligence">Financial due diligence</a> <a class="second_lv_header_childess_a" target="" href="/service/legal-services">Legal services</a> <a class="second_lv_header_childess_a" target="" href="/service/outsourcing-services">Outsourcing</a> <a class="second_lv_header_childess_a" target="" href="/service/restructuring">Restructuring</a> <ul class="second_level_ul_header mt-20"> <li class="second_level_li_header"> <a class="second_level_link" target="" href="/service/risk-advisory">Risk advisory</a> </li> <ul class="third_level_child_items_ul"> <li><a target="" href="/service/risk-advisory/anti-money-laundering-aml-services">Anti-money laundering (AML) services</a></li> <li><a target="" href="/service/risk-advisory/fraud-prevention-and-investigation">Fraud prevention and investigation</a></li> <li><a target="" href="/service/risk-advisory/governance-and-compliance-erm">Governance and compliance (ERM)</a></li> <li><a target="" href="/service/risk-advisory/information-systems-assurance">Information systems assurance</a></li> <li><a target="" href="/service/risk-advisory/internal-audit">Internal audit</a></li> <li><a target="" href="/service/risk-advisory/regulatory-and-compliance">Regulatory and compliance</a></li> </ul> </ul> <ul class="second_level_ul_header mt-20"> <li class="second_level_li_header"> <a class="second_level_link" target="" href="/service/tax">Tax</a> </li> <ul class="third_level_child_items_ul"> <li><a target="" href="/service/tax/corporate-tax-compliance-and-planning">Corporate tax compliance and planning</a></li> <li><a target="" href="/service/tax/global-ma-tax">Global M&amp;A tax</a></li> <li><a target="" href="/service/tax/global-rd-incentives-and-credits">Global R&amp;D incentives and credits</a></li> <li><a target="" href="/service/tax/global-employer-services">Global employer services</a></li> <li><a target="" href="/service/tax/global-indirect-tax-services">Global indirect tax services</a></li> <li><a target="" href="/service/tax/international-tax-planning">International tax planning</a></li> <li><a target="" href="/service/tax/personal-tax-compliance-and-planning">Personal tax compliance and planning</a></li> <li><a target="" href="/service/tax/transfer-pricing">Transfer pricing</a></li> </ul> </ul> </ul> <ul class="tab-pane--nav col-4"> <a class="second_lv_header_childess_a" target="" href="/service/wealth-management">Wealth management</a> </ul> </div> </div> <div class="tab-pane h-100" id="what-we-offer-by-industry-desktop" role="tabpanel" aria-labelledby="pane-A"> <div class="d-flex h-100"> <ul class="tab-pane--nav d-flex flex-column col-4"> <a class="second_lv_header_childess_a" target="" href="/industry/automotive">Automotive</a> <a class="second_lv_header_childess_a" target="" href="/industry/energy">Energy</a> <a class="second_lv_header_childess_a" target="" href="/industry/financial-services">Financial services</a> </ul> <ul class="tab-pane--nav col-4"> <a class="second_lv_header_childess_a" target="" href="/industry/healthcare-and-life-sciences">Healthcare and Life Sciences</a> <a class="second_lv_header_childess_a" target="" href="/industry/manufacturing">Manufacturing</a> <a class="second_lv_header_childess_a" target="" href="/industry/private-equity">Private equity</a> </ul> <ul class="tab-pane--nav col-4"> <a class="second_lv_header_childess_a" target="" href="/industry/real-estate-and-construction">Real estate and construction</a> <a class="second_lv_header_childess_a" target="" href="/industry/retailconsumer-products">Retail/consumer products</a> </ul> </div> </div> </div> </div> </ul> </li> <li class="nav-item dropdown lv-0 "> <a class="nav-link dropdown-toggle" id="insights-desktop" data-bs-auto-close="outside" data-bs-toggle="dropdown" aria-haspopup="true" aria-expanded="false"> Insights <span class="iconify arrow-down" data-icon="ic:baseline-keyboard-arrow-down" data-width="16"></span> </a> <ul class="dropdown-menu container-xl" role="menu" aria-labelledby="insights"> <div class="d-flex shadow h-100 inner-menu-div"> <ul class="nav nav-tabs flex-column"> <li class="dropdown-item lv-1 nav-title "> <h2>Explore RSM&#039;s insights</h2> </li> <li class="dropdown-item lv-1 " role="presentation"> <a class="active" id="insights-view-all-insights-desktop-tab" data-bs-target="#insights-view-all-insights-desktop" type="button" role="tab" aria-controls="view-all-insights" aria-selected="false" target="" href="/insights"> View all insights </a> </li> <li class="dropdown-item lv-1 " role="presentation"> <button class="" id="insights-featured-insights-desktop-tab" data-bs-toggle="tab" data-bs-target="#insights-featured-insights-desktop" type="button" role="tab" aria-controls="featured-insights" aria-selected="false"> Featured insights <span class="iconify arrow-right" data-icon="ic:baseline-keyboard-arrow-right" data-width="16"></span> </button> </li> <li class="dropdown-item lv-1 " role="presentation"> <button class="" id="insights-special-reports-desktop-tab" data-bs-toggle="tab" data-bs-target="#insights-special-reports-desktop" type="button" role="tab" aria-controls="special-reports" aria-selected="false"> Special reports <span class="iconify arrow-right" data-icon="ic:baseline-keyboard-arrow-right" data-width="16"></span> </button> </li> </ul> <div class="tab-content" id="myTabContent"> <div class="tab-pane active h-100" id="insights-view-all-insights-desktop" role="tabpanel" aria-labelledby="pane-A"> <div class="d-flex h-100"> <ul class="tab-pane--nav d-flex flex-column col-12 h-100 justify-content-center"> <div class="clearfix text-formatted field field--name-field-body field--type-text-long field--label-hidden field__item"><h2>Insights</h2><p>The latest global insights and knowledge from RSM, to help you move forward with confidence. Explore cutting-edge analysis and forward-thinking perspectives on the key issues facing businesses and organisations around the world.</p></div> </ul> </div> </div> <div class="tab-pane h-100" id="insights-featured-insights-desktop" role="tabpanel" aria-labelledby="pane-A"> <div class="d-flex h-100"> <ul class="tab-pane--nav d-flex flex-column col-4"> <a class="second_lv_header_childess_a" target="" href="/insights/cyber-security">Cyber security</a> <a class="second_lv_header_childess_a" target="" href="/insights/finding-opportunity-change">Finding opportunity in change</a> </ul> <ul class="tab-pane--nav col-4"> <a class="second_lv_header_childess_a" target="" href="/insights/rsm-global-blog">RSM Global Blog</a> <a class="second_lv_header_childess_a" target="" href="/insights/blockchain-cryptocurrency-and-digital-assets">Blockchain, Cryptocurrency and Digital Assets</a> </ul> <ul class="tab-pane--nav col-4"> <a class="second_lv_header_childess_a" target="" href="https://www.rsm.global/service/esg-and-sustainability-services#esg-insights">Environmental, Social and Governance</a> <a class="second_lv_header_childess_a" target="" href="/insights/global-spotlight">Podcast: Global Spotlight</a> </ul> </div> </div> <div class="tab-pane h-100" id="insights-special-reports-desktop" role="tabpanel" aria-labelledby="pane-A"> <div class="d-flex h-100"> <ul class="tab-pane--nav d-flex flex-column col-4"> <a class="second_lv_header_childess_a" target="" href="/insights/special-reports/european-ma-deals-global-trends-and-growth-drivers">European M&amp;A Deals</a> <a class="second_lv_header_childess_a" target="_blank" href="https://www.rsm.global/latinamerica/en/insights/esg-latin-america-and-need-change">ESG in Latin America and the need for change</a> </ul> <ul class="tab-pane--nav col-4"> <a class="second_lv_header_childess_a" target="" href="/world-micromobility">The world of micromobility</a> <a class="second_lv_header_childess_a" target="" href="/insights/top-five-business-risks-post-pandemic-africa-how-businesses-can-unlock-opportunity">Top five business risks in post-pandemic Africa: How businesses can unlock opportunity</a> </ul> </div> </div> </div> </div> </ul> </li> <li class="nav-item dropdown lv-0 "> <a class="nav-link dropdown-toggle" id="about-rsm-desktop" data-bs-auto-close="outside" data-bs-toggle="dropdown" aria-haspopup="true" aria-expanded="false"> About RSM <span class="iconify arrow-down" data-icon="ic:baseline-keyboard-arrow-down" data-width="16"></span> </a> <ul class="dropdown-menu container-xl" role="menu" aria-labelledby="about-rsm"> <div class="d-flex shadow h-100 inner-menu-div"> <ul class="nav nav-tabs flex-column"> <li class="dropdown-item lv-1 nav-title "> <h2>About RSM</h2> </li> <li class="dropdown-item lv-1 " role="presentation"> <button class="active" id="about-rsm-experience-the-power-of-being-understood-desktop-tab" data-bs-toggle="tab" data-bs-target="#about-rsm-experience-the-power-of-being-understood-desktop" type="button" role="tab" aria-controls="experience-the-power-of-being-understood" aria-selected="false"> Experience The Power of Being Understood <span class="iconify arrow-right" data-icon="ic:baseline-keyboard-arrow-right" data-width="16"></span> </button> </li> <li class="dropdown-item lv-1 " role="presentation"> <button class="" id="about-rsm-corporate-governance-desktop-tab" data-bs-toggle="tab" data-bs-target="#about-rsm-corporate-governance-desktop" type="button" role="tab" aria-controls="corporate-governance" aria-selected="false"> Corporate governance <span class="iconify arrow-right" data-icon="ic:baseline-keyboard-arrow-right" data-width="16"></span> </button> </li> </ul> <div class="tab-content" id="myTabContent"> <div class="tab-pane active h-100" id="about-rsm-experience-the-power-of-being-understood-desktop" role="tabpanel" aria-labelledby="pane-A"> <div class="d-flex h-100"> <ul class="tab-pane--nav d-flex flex-column col-4"> <a class="second_lv_header_childess_a" target="" href="/about-us">About us</a> <a class="second_lv_header_childess_a" target="" href="/the-rsm-experience">The RSM experience</a> <a class="second_lv_header_childess_a" target="" href="/diversity-and-inclusion">Diversity and inclusion</a> </ul> <ul class="tab-pane--nav col-4"> <a class="second_lv_header_childess_a" target="" href="/people">Global Leadership team</a> <a class="second_lv_header_childess_a" target="" href="/office/global-executive-office">Global Executive Office</a> <a class="second_lv_header_childess_a" target="" href="/meet-one-of-the-rsm-team">The faces of RSM</a> </ul> <ul class="tab-pane--nav col-4"> <a class="second_lv_header_childess_a" target="" href="/working-for-rsm">Working for RSM</a> <a class="second_lv_header_childess_a" target="" href="/news">Newsroom</a> <a class="second_lv_header_childess_a" target="" href="/rsm-launches-evolved-visual-brand">RSM Launches evolved visual brand</a> </ul> </div> </div> <div class="tab-pane h-100" id="about-rsm-corporate-governance-desktop" role="tabpanel" aria-labelledby="pane-A"> <div class="d-flex h-100"> <ul class="tab-pane--nav d-flex flex-column col-4"> <a class="second_lv_header_childess_a" target="" href="/2023-global-financial-results">2023 Global Financial Results</a> <a class="second_lv_header_childess_a" target="" href="/global-annual-review-2023">Global Annual Review | 2023</a> </ul> <ul class="tab-pane--nav col-4"> <a class="second_lv_header_childess_a" target="" href="/measuring-rsms-environmental-impact">Measuring RSM’s environmental impact</a> <a class="second_lv_header_childess_a" target="" href="/rsms-2022-global-financial-results-and-2030-strategy">RSM’s 2022 Global Financial Results and 2030 Strategy</a> </ul> </div> </div> </div> </div> </ul> </li> <li class="nav-item lv-0 bluetop-mobiledisplay"> <a class="nav-link" target="" href="/news">Newsroom</a> </li> <li class="nav-item lv-0 bluetop-mobiledisplay"> <a class="nav-link" target="" href="/how-can-we-help">Submit RFP</a> </li> </ul> </div> </nav> </nav> </div> </div> </div> </div> </div> <div class="site-header-mobile d-block d-xl-none"> <div class="header-regions "> <div class="header-regions__container container-xl d-flex justify-content-between"> <div class="high-contrast-wrapper"> <label class="high-contrast switch" id="high-contrast"> <p>Contrast</p> <input type="checkbox"> <span class="slider round"> <span class="circle"></span> <p>Low</p> </span> </label> </div> <div class="header-regions__blocks d-flex justify-content-end align-items-center"> <div class="top-blue-nav"> <div class="header_links"> <nav role="navigation" aria-labelledby="block-bluetopnav-menu" id="block-bluetopnav"> <h2 class="visually-hidden" id="block-bluetopnav-menu">Blue top nav</h2> <ul region="header_links" block="bluetopnav" class="menu"> <li class="menu-item"> <a href="/news" data-drupal-link-system-path="node/698">Newsroom</a> </li> <li class="menu-item"> <a href="/how-can-we-help" data-drupal-link-system-path="node/439">Submit RFP</a> </li> </ul> </nav> </div> </div> </div> </div> </div> <div class="navbar navbar-dark"> <div class="site-header__logo-wrapper"> <a id="logo" class="site-header__logo" title="home" href="https://www.rsm.global/"> <img src="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/profiles/rsm_global_platform/themes/rsm_global_platform_2022/images/logo@2x.png" alt="Home"> </a> </div> <div class="site-header__search"> <div class="header-search d-flex justify-content-end"> <input type="text" placeholder="Search" id="main-search-mobile" name="main-search-mobile"> <button type="button" id="search-icon" class="search-icon-mobile"></button> </div> </div> <div id="site-header__right" class="site-header__right"> <div class="header_regions"> <div class="worldwide-dropdown rsm-wwdd"> <div class="marker-icon"> <span class="iconify" data-icon="carbon:location"></span> </div> <select class="jump-menu-wwdd js-jump-menu-wwdd sitename" id="jump-menu-wwdd" name="jump"> <option value="Global">Global</option> </select> </div> </div> <button class="navbar-toggler" type="button" data-bs-toggle="collapse" data-bs-target="#navbarText" data-bs-parent="#site-header__right" aria-controls="navbarText" aria-expanded="false" aria-label="Toggle navigation"> <span></span> <span></span> <span></span> </button> <div class="collapse navbar-collapse" id="navbarText"> <nav role="navigation" aria-labelledby="block-mainnavigation-mobile-menu" id="block-mainnavigation-mobile"> <h2 class="visually-hidden" id="block-mainnavigation-mobile-menu">Main navigation mobile</h2> <nav class="site-menu-mobile py-0 navbar navbar-expand-xl px-2 d-block d-xl-none shadow-sm"> <ul class="dropdown-menu-lv-0 "> <li class="nav-item dropdown lv-0"> <a class="nav-link dropdown-toggle" target="" href="" id="what-we-offer" data-bs-auto-close="outside" data-bs-toggle="dropdown" aria-haspopup="true" aria-expanded="false"> What we offer <span class="iconify arrow-right" data-icon="ic:baseline-keyboard-arrow-right"></span> </a> <div class="dropdown-menu dropdown-menu-lv-1 px-2 pb-0 shadow-sm" role="menu" aria-labelledby="what-we-offer"> <div class="nav-controls nav-controls-lv-0"> <button class="nav-link nav-main-menu" data-main-back="what-we-offer"> <span class="iconify arrow-left" data-icon="ic:baseline-keyboard-arrow-left" data-wth="16"></span> <span class="iconify arrow-left" data-icon="ic:baseline-keyboard-arrow-left" data-width="16"></span> Main Menu </button> </div> <ul class="d-flex flex-column "> <li class=" lv-1 nav-title"> <h3>Explore RSM&#039;s solutions and services</h3> </li> <li class=" lv-1" role="presentation"> <a class="nav-link dropdown-toggle no-link" target="" href="" id="what-we-offer-by-service" data-bs-auto-close="outside" data-bs-toggle="dropdown" aria-haspopup="true" aria-expanded="false"> By service <span class="iconify arrow-right" data-icon="ic:baseline-keyboard-arrow-right"></span> </a> <div class="dropdown-menu dropdown-menu-lv-2 px-2 pb-0 shadow-sm"> <div class="nav-controls nav-controls-lv-1"> <button class="nav-link nav-main-menu" data-main-back="what-we-offer"> <span class="iconify arrow-left" data-icon="ic:baseline-keyboard-arrow-left" data-width="16"></span> <span class="iconify arrow-left" data-icon="ic:baseline-keyboard-arrow-left" data-width="16"></span> Main Menu </button> <button class="nav-link nav-level-back" data-parent-back="what-we-offer-by-service"> <span class="iconify arrow-left" data-icon="ic:baseline-keyboard-arrow-left" data-width="16"></span> <span class="iconify arrow-left" data-icon="ic:baseline-keyboard-arrow-left" data-width="16"></span> Back to 'What we offer' </button> </div> <ul class="d-flex flex-column menu-dropdown-second-level-ul"> <ul class="ul-lv-2"> <li class=" lv-2 lv-3-exists"> <a class="nav-link second_lv_header_childess_a" target="" href="/service/audit-and-assurance">Audit and assurance</a> <li class="third_level_li"><a target="" href="/service/audit-and-assurance/global-and-listed-company-audits">Global and listed company audits</a></li> <li class="third_level_li"><a target="" href="/service/audit-and-assurance/ifrs">International Financial Reporting Standards</a></li> <li class="third_level_li"><a target="" href="/service/audit-and-assurance/local-statutory-audits">Local statutory audits</a></li> <li class="third_level_li"><a target="" href="/service/audit-and-assurance/other-assurance">Other assurance</a></li> </li> </ul> <ul class="ul-lv-2"> <li class=" lv-2 lv-3-exists"> <a class="nav-link second_lv_header_childess_a" target="" href="/service/consulting">Consulting</a> <li class="third_level_li"><a target="" href="/service/consulting/it-system-design-consulting">IT system design consulting</a></li> <li class="third_level_li"><a target="" href="/service/consulting/strategies-business-growth">Strategies for business growth</a></li> </li> </ul> <ul class="ul-lv-2"> <li class=" lv-2 lv-3-exists"> <a class="nav-link second_lv_header_childess_a" target="" href="/service/digital-services">Digital services</a> <li class="third_level_li"><a target="" href="/service/digital-services/data-analytics">Data analytics</a></li> <li class="third_level_li"><a target="" href="/service/digital-services/managed-services">Managed services</a></li> </li> </ul> <ul class="ul-lv-2"> <li class=" lv-2 lv-3-exists"> <a class="nav-link second_lv_header_childess_a" target="" href="/service/esg-and-sustainability-services">ESG and sustainability services</a> <li class="third_level_li"><a target="" href="/service/esg-and-sustainability-services/assurance-and-reporting">Assurance and reporting</a></li> <li class="third_level_li"><a target="" href="/service/esg-and-sustainability-services/diversity-and-inclusion">Diversity and inclusion</a></li> <li class="third_level_li"><a target="" href="/service/esg-and-sustainability-services/esg-due-diligence">ESG Due Diligence</a></li> <li class="third_level_li"><a target="" href="/service/esg-and-sustainability-services/esg-outsourcing">ESG Outsourcing</a></li> <li class="third_level_li"><a target="" href="/service/esg-and-sustainability-services/rsm-esg-maturity-assessment">RSM ESG Maturity Assessments</a></li> <li class="third_level_li"><a target="" href="/service/esg-and-sustainability-services/sustainable-finance">Sustainable Finance</a></li> <li class="third_level_li"><a target="" href="/service/esg-and-sustainability-services/third-party-verification-reporting">Third-party verification reporting</a></li> </li> </ul> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="/service/financial-due-diligence">Financial due diligence</a> </li> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="/service/legal-services">Legal services</a> </li> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="/service/outsourcing-services">Outsourcing</a> </li> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="/service/restructuring">Restructuring</a> </li> <ul class="ul-lv-2"> <li class=" lv-2 lv-3-exists"> <a class="nav-link second_lv_header_childess_a" target="" href="/service/risk-advisory">Risk advisory</a> <li class="third_level_li"><a target="" href="/service/risk-advisory/anti-money-laundering-aml-services">Anti-money laundering (AML) services</a></li> <li class="third_level_li"><a target="" href="/service/risk-advisory/fraud-prevention-and-investigation">Fraud prevention and investigation</a></li> <li class="third_level_li"><a target="" href="/service/risk-advisory/governance-and-compliance-erm">Governance and compliance (ERM)</a></li> <li class="third_level_li"><a target="" href="/service/risk-advisory/information-systems-assurance">Information systems assurance</a></li> <li class="third_level_li"><a target="" href="/service/risk-advisory/internal-audit">Internal audit</a></li> <li class="third_level_li"><a target="" href="/service/risk-advisory/regulatory-and-compliance">Regulatory and compliance</a></li> </li> </ul> <ul class="ul-lv-2"> <li class=" lv-2 lv-3-exists"> <a class="nav-link second_lv_header_childess_a" target="" href="/service/tax">Tax</a> <li class="third_level_li"><a target="" href="/service/tax/corporate-tax-compliance-and-planning">Corporate tax compliance and planning</a></li> <li class="third_level_li"><a target="" href="/service/tax/global-ma-tax">Global M&amp;A tax</a></li> <li class="third_level_li"><a target="" href="/service/tax/global-rd-incentives-and-credits">Global R&amp;D incentives and credits</a></li> <li class="third_level_li"><a target="" href="/service/tax/global-employer-services">Global employer services</a></li> <li class="third_level_li"><a target="" href="/service/tax/global-indirect-tax-services">Global indirect tax services</a></li> <li class="third_level_li"><a target="" href="/service/tax/international-tax-planning">International tax planning</a></li> <li class="third_level_li"><a target="" href="/service/tax/personal-tax-compliance-and-planning">Personal tax compliance and planning</a></li> <li class="third_level_li"><a target="" href="/service/tax/transfer-pricing">Transfer pricing</a></li> </li> </ul> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="/service/wealth-management">Wealth management</a> </li> </ul> </div> </li> <li class=" lv-1" role="presentation"> <a class="nav-link dropdown-toggle no-link" target="" href="" id="what-we-offer-by-industry" data-bs-auto-close="outside" data-bs-toggle="dropdown" aria-haspopup="true" aria-expanded="false"> By industry <span class="iconify arrow-right" data-icon="ic:baseline-keyboard-arrow-right"></span> </a> <div class="dropdown-menu dropdown-menu-lv-2 px-2 pb-0 shadow-sm"> <div class="nav-controls nav-controls-lv-1"> <button class="nav-link nav-main-menu" data-main-back="what-we-offer"> <span class="iconify arrow-left" data-icon="ic:baseline-keyboard-arrow-left" data-width="16"></span> <span class="iconify arrow-left" data-icon="ic:baseline-keyboard-arrow-left" data-width="16"></span> Main Menu </button> <button class="nav-link nav-level-back" data-parent-back="what-we-offer-by-industry"> <span class="iconify arrow-left" data-icon="ic:baseline-keyboard-arrow-left" data-width="16"></span> <span class="iconify arrow-left" data-icon="ic:baseline-keyboard-arrow-left" data-width="16"></span> Back to 'What we offer' </button> </div> <ul class="d-flex flex-column menu-dropdown-second-level-ul"> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="/industry/automotive">Automotive</a> </li> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="/industry/energy">Energy</a> </li> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="/industry/financial-services">Financial services</a> </li> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="/industry/healthcare-and-life-sciences">Healthcare and Life Sciences</a> </li> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="/industry/manufacturing">Manufacturing</a> </li> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="/industry/private-equity">Private equity</a> </li> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="/industry/real-estate-and-construction">Real estate and construction</a> </li> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="/industry/retailconsumer-products">Retail/consumer products</a> </li> </ul> </div> </li> </ul> </div> </li> <li class="nav-item dropdown lv-0"> <a class="nav-link dropdown-toggle" target="" href="" id="insights" data-bs-auto-close="outside" data-bs-toggle="dropdown" aria-haspopup="true" aria-expanded="false"> Insights <span class="iconify arrow-right" data-icon="ic:baseline-keyboard-arrow-right"></span> </a> <div class="dropdown-menu dropdown-menu-lv-1 px-2 pb-0 shadow-sm" role="menu" aria-labelledby="insights"> <div class="nav-controls nav-controls-lv-0"> <button class="nav-link nav-main-menu" data-main-back="insights"> <span class="iconify arrow-left" data-icon="ic:baseline-keyboard-arrow-left" data-wth="16"></span> <span class="iconify arrow-left" data-icon="ic:baseline-keyboard-arrow-left" data-width="16"></span> Main Menu </button> </div> <ul class="d-flex flex-column "> <li class=" lv-1 nav-title"> <h3>Explore RSM&#039;s insights</h3> </li> <li class=" lv-1" role="presentation"> <a class="nav-link dropdown-toggle" target="" href="/insights" id="insights-view-all-insights" data-bs-auto-close="outside" aria-haspopup="true" aria-expanded="false"> View all insights </a> <div class="dropdown-menu dropdown-menu-lv-2 px-2 pb-0 shadow-sm"> <div class="nav-controls nav-controls-lv-1"> <button class="nav-link nav-main-menu" data-main-back="insights"> <span class="iconify arrow-left" data-icon="ic:baseline-keyboard-arrow-left" data-width="16"></span> <span class="iconify arrow-left" data-icon="ic:baseline-keyboard-arrow-left" data-width="16"></span> Main Menu </button> <button class="nav-link nav-level-back" data-parent-back="insights-view-all-insights"> <span class="iconify arrow-left" data-icon="ic:baseline-keyboard-arrow-left" data-width="16"></span> <span class="iconify arrow-left" data-icon="ic:baseline-keyboard-arrow-left" data-width="16"></span> Back to 'Insights' </button> </div> <ul class="d-flex flex-column menu-dropdown-second-level-ul"> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="">Custom block text and image - Insights</a> </li> </ul> </div> </li> <li class=" lv-1" role="presentation"> <a class="nav-link dropdown-toggle no-link" target="" href="" id="insights-featured-insights" data-bs-auto-close="outside" data-bs-toggle="dropdown" aria-haspopup="true" aria-expanded="false"> Featured insights <span class="iconify arrow-right" data-icon="ic:baseline-keyboard-arrow-right"></span> </a> <div class="dropdown-menu dropdown-menu-lv-2 px-2 pb-0 shadow-sm"> <div class="nav-controls nav-controls-lv-1"> <button class="nav-link nav-main-menu" data-main-back="insights"> <span class="iconify arrow-left" data-icon="ic:baseline-keyboard-arrow-left" data-width="16"></span> <span class="iconify arrow-left" data-icon="ic:baseline-keyboard-arrow-left" data-width="16"></span> Main Menu </button> <button class="nav-link nav-level-back" data-parent-back="insights-featured-insights"> <span class="iconify arrow-left" data-icon="ic:baseline-keyboard-arrow-left" data-width="16"></span> <span class="iconify arrow-left" data-icon="ic:baseline-keyboard-arrow-left" data-width="16"></span> Back to 'Insights' </button> </div> <ul class="d-flex flex-column menu-dropdown-second-level-ul"> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="/insights/cyber-security">Cyber security</a> </li> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="/insights/finding-opportunity-change">Finding opportunity in change</a> </li> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="/insights/rsm-global-blog">RSM Global Blog</a> </li> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="/insights/blockchain-cryptocurrency-and-digital-assets">Blockchain, Cryptocurrency and Digital Assets</a> </li> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="https://www.rsm.global/service/esg-and-sustainability-services#esg-insights">Environmental, Social and Governance</a> </li> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="/insights/global-spotlight">Podcast: Global Spotlight</a> </li> </ul> </div> </li> <li class=" lv-1" role="presentation"> <a class="nav-link dropdown-toggle no-link" target="" href="" id="insights-special-reports" data-bs-auto-close="outside" data-bs-toggle="dropdown" aria-haspopup="true" aria-expanded="false"> Special reports <span class="iconify arrow-right" data-icon="ic:baseline-keyboard-arrow-right"></span> </a> <div class="dropdown-menu dropdown-menu-lv-2 px-2 pb-0 shadow-sm"> <div class="nav-controls nav-controls-lv-1"> <button class="nav-link nav-main-menu" data-main-back="insights"> <span class="iconify arrow-left" data-icon="ic:baseline-keyboard-arrow-left" data-width="16"></span> <span class="iconify arrow-left" data-icon="ic:baseline-keyboard-arrow-left" data-width="16"></span> Main Menu </button> <button class="nav-link nav-level-back" data-parent-back="insights-special-reports"> <span class="iconify arrow-left" data-icon="ic:baseline-keyboard-arrow-left" data-width="16"></span> <span class="iconify arrow-left" data-icon="ic:baseline-keyboard-arrow-left" data-width="16"></span> Back to 'Insights' </button> </div> <ul class="d-flex flex-column menu-dropdown-second-level-ul"> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="/insights/special-reports/european-ma-deals-global-trends-and-growth-drivers">European M&amp;A Deals</a> </li> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="_blank" href="https://www.rsm.global/latinamerica/en/insights/esg-latin-america-and-need-change">ESG in Latin America and the need for change</a> </li> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="/world-micromobility">The world of micromobility</a> </li> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="/insights/top-five-business-risks-post-pandemic-africa-how-businesses-can-unlock-opportunity">Top five business risks in post-pandemic Africa: How businesses can unlock opportunity</a> </li> </ul> </div> </li> </ul> </div> </li> <li class="nav-item dropdown lv-0"> <a class="nav-link dropdown-toggle" target="" href="" id="about-rsm" data-bs-auto-close="outside" data-bs-toggle="dropdown" aria-haspopup="true" aria-expanded="false"> About RSM <span class="iconify arrow-right" data-icon="ic:baseline-keyboard-arrow-right"></span> </a> <div class="dropdown-menu dropdown-menu-lv-1 px-2 pb-0 shadow-sm" role="menu" aria-labelledby="about-rsm"> <div class="nav-controls nav-controls-lv-0"> <button class="nav-link nav-main-menu" data-main-back="about-rsm"> <span class="iconify arrow-left" data-icon="ic:baseline-keyboard-arrow-left" data-wth="16"></span> <span class="iconify arrow-left" data-icon="ic:baseline-keyboard-arrow-left" data-width="16"></span> Main Menu </button> </div> <ul class="d-flex flex-column "> <li class=" lv-1 nav-title"> <h3>About RSM</h3> </li> <li class=" lv-1" role="presentation"> <a class="nav-link dropdown-toggle no-link" target="" href="" id="about-rsm-experience-the-power-of-being-understood" data-bs-auto-close="outside" data-bs-toggle="dropdown" aria-haspopup="true" aria-expanded="false"> Experience The Power of Being Understood <span class="iconify arrow-right" data-icon="ic:baseline-keyboard-arrow-right"></span> </a> <div class="dropdown-menu dropdown-menu-lv-2 px-2 pb-0 shadow-sm"> <div class="nav-controls nav-controls-lv-1"> <button class="nav-link nav-main-menu" data-main-back="about-rsm"> <span class="iconify arrow-left" data-icon="ic:baseline-keyboard-arrow-left" data-width="16"></span> <span class="iconify arrow-left" data-icon="ic:baseline-keyboard-arrow-left" data-width="16"></span> Main Menu </button> <button class="nav-link nav-level-back" data-parent-back="about-rsm-experience-the-power-of-being-understood"> <span class="iconify arrow-left" data-icon="ic:baseline-keyboard-arrow-left" data-width="16"></span> <span class="iconify arrow-left" data-icon="ic:baseline-keyboard-arrow-left" data-width="16"></span> Back to 'About RSM' </button> </div> <ul class="d-flex flex-column menu-dropdown-second-level-ul"> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="/about-us">About us</a> </li> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="/the-rsm-experience">The RSM experience</a> </li> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="/diversity-and-inclusion">Diversity and inclusion</a> </li> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="/people">Global Leadership team</a> </li> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="/office/global-executive-office">Global Executive Office</a> </li> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="/meet-one-of-the-rsm-team">The faces of RSM</a> </li> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="/working-for-rsm">Working for RSM</a> </li> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="/news">Newsroom</a> </li> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="/rsm-launches-evolved-visual-brand">RSM Launches evolved visual brand</a> </li> </ul> </div> </li> <li class=" lv-1" role="presentation"> <a class="nav-link dropdown-toggle no-link" target="" href="" id="about-rsm-corporate-governance" data-bs-auto-close="outside" data-bs-toggle="dropdown" aria-haspopup="true" aria-expanded="false"> Corporate governance <span class="iconify arrow-right" data-icon="ic:baseline-keyboard-arrow-right"></span> </a> <div class="dropdown-menu dropdown-menu-lv-2 px-2 pb-0 shadow-sm"> <div class="nav-controls nav-controls-lv-1"> <button class="nav-link nav-main-menu" data-main-back="about-rsm"> <span class="iconify arrow-left" data-icon="ic:baseline-keyboard-arrow-left" data-width="16"></span> <span class="iconify arrow-left" data-icon="ic:baseline-keyboard-arrow-left" data-width="16"></span> Main Menu </button> <button class="nav-link nav-level-back" data-parent-back="about-rsm-corporate-governance"> <span class="iconify arrow-left" data-icon="ic:baseline-keyboard-arrow-left" data-width="16"></span> <span class="iconify arrow-left" data-icon="ic:baseline-keyboard-arrow-left" data-width="16"></span> Back to 'About RSM' </button> </div> <ul class="d-flex flex-column menu-dropdown-second-level-ul"> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="/2023-global-financial-results">2023 Global Financial Results</a> </li> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="/global-annual-review-2023">Global Annual Review | 2023</a> </li> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="/measuring-rsms-environmental-impact">Measuring RSM’s environmental impact</a> </li> <li class=" lv-2 "> <a class="nav-link second_lv_header_childess_a" target="" href="/rsms-2022-global-financial-results-and-2030-strategy">RSM’s 2022 Global Financial Results and 2030 Strategy</a> </li> </ul> </div> </li> </ul> </div> </li> <li class="nav-item dropdown bluetop-mobiledisplay lv-0"> <a href="/news">Newsroom</a> </li> <li class="nav-item dropdown bluetop-mobiledisplay lv-0"> <a href="/how-can-we-help">Submit RFP</a> </li> </ul> </nav> </nav> </div> </div> </div> </div> </header> <div id="main-wrapper" class="site-content clearfix"> <div id="main" class="site-content--wrapper"> <main id="content" class="site-content" role="main"> <section class="site-content--section"> <header role="banner"> </header> <a id="main-content" tabindex="-1"></a> <div class="content "> <div class="content"> <div data-drupal-messages-fallback class="hidden"></div><div id="block-breadcrumbs" class="block block-system block-system-breadcrumb-block"> <div class="content"> <div class="breadcrumb-wrap container-xl d-flex justify-content-end"> <div class="breadcrump col-lg-9 col-8 d-flex"> <nav role="navigation" aria-labelledby="system-breadcrumb"> <h2 id="system-breadcrumb" class="visually-hidden">Breadcrumb</h2> <h6> <span> <a href="/">Home </a> <span class="breadcrumb--spacer">/</span> </span> <span> <a href="/insights">Insights </a> </span> </h6> </nav> </div> <div class="share-wrap col-lg-3 col-4"> <a class="print-icon" onclick="javascript:window.print()" href="#">PRINT</a> <a class="share-icon js-sharing-toolbox-button" href="#">SHARE</a> <div id="sharing-toolbox" class="sharing-toolbox-wrapper sharing-toolbox-hidden"> <div class="share_social_drop_down_list"> <div id="block-addtoanybuttons" class="block block-addtoany block-addtoany-block"> <div class="content"> <span class="a2a_kit a2a_kit_size_32 addtoany_list" data-a2a-url="https://www.rsm.global/insights/building-ethical-supply-chains-and-driving-positive-change-retail" data-a2a-title="Building ethical supply chains and driving positive change in retail"><div class="a2a_social_wrapper"><a class="a2a_button a2a_button_linkedin"><img src="/profiles/rsm_global_platform/themes/rsm_global_platform_2022/images/social-icons/linkedin.png" border="0" alt="Linkedin">Linkedin</a><a class="a2a_button a2a_button_twitter"><img src="/profiles/rsm_global_platform/themes/rsm_global_platform_2022/images/social-icons/twitter.png" border="0" alt="X"></a><a class="a2a_button a2a_button_facebook"><img src="/profiles/rsm_global_platform/themes/rsm_global_platform_2022/images/social-icons/facebook.png" border="0" alt="Facebook">Facebook</a><a class="a2a_button a2a_button_email"><img src="/profiles/rsm_global_platform/themes/rsm_global_platform_2022/images/social-icons/email.png" border="0" alt="Email">Email</a></div><div class="a2a_more_wrapper"><a class="a2a_button_more a2a_dd"><img src="/profiles/rsm_global_platform/themes/rsm_global_platform_2022/images/social-icons/share.png" border="0" alt="More">more</a></div></span> </div> </div> </div> </div> </div> </div> </div> </div> <div id="ga_analytics" data-type="publication-article" data-sitename="global" data-drupal-version="1"></div> <article data-history-node-id="1104" class="node node--type-publication-article node--promoted node--view-mode-full clearfix"> <header> </header> <div class="node__content clearfix"> <div class="field field--name-field-main-sections field--type-entity-reference-revisions field--label-hidden field__items"> <div class="field__item paragraph--banner_header"> <div class="paragraph paragraph--type--banner-header paragraph--view-mode--default green" id="article_header"> <div class="banner-header--background-image progress-pattern- green"> <div class="background--gradient-overlay d-block d-xl-none"></div> <div class="field field--name-field-background-image field--type-image field--label-hidden field__item"> <img loading="lazy" srcset="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/sites/default/files/styles/responsive_background_images_mobile/public/01%20Global%20assets/01_Banners/02_Portraiture%20banners%203840x960px/cem-01-rsm-banner-sub-page.jpg 767w, https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/sites/default/files/styles/responsive_background_images_tablet/public/01%20Global%20assets/01_Banners/02_Portraiture%20banners%203840x960px/cem-01-rsm-banner-sub-page.jpg 1200w, https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/sites/default/files/styles/responsive_background_images/public/01%20Global%20assets/01_Banners/02_Portraiture%20banners%203840x960px/cem-01-rsm-banner-sub-page.jpg 3840w" sizes="100vw" width="1200" height="300" src="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/sites/default/files/styles/responsive_background_images/public/01%20Global%20assets/01_Banners/02_Portraiture%20banners%203840x960px/cem-01-rsm-banner-sub-page.jpg" alt="" title="Building ethical supply chains and driving positive change in retail" /> </div> </div> <div class="container-xl paragraph--container justify-content-between align-items-end align-items-md-center"> <div class="banner-header--content pe-lg-4 col-lg-8"> <div class="banner-header--title green-highlight--outer_div"> <h1 class="article_h1_inner highlight"> <span> Building ethical supply chains and driving positive change in retail </span> </h1> </div> <div class="banner-header--details d-flex"> <div class="field field--name-field-published-date field__item py-0 green-highlight--datetime"> <span class="inner_div">November 14, 2024</span> </div> <div class="read_time py-0 green-highlight--datetime "> <div content="7" class="field field--name-field-reading-time field--type-integer field--label-hidden field__item">7 min. read</div> </div> </div> </div> </div> </div> </div> <div class="field__item paragraph--key_points"> <div class="paragraph paragraph--type--key-points paragraph--view-mode--default" id="key_points_left_aligned"> <div class="container-xl"> <h2 class="keypoints--title"> <div class="field field--name-field-title field--type-string field--label-hidden field__item">Key takeaways</div> </h2> <div class="keypoints--content"> <div class="field field--name-field-key-points field--type-entity-reference-revisions field--label-hidden field__items"> <div class="field__item col-12 col-lg-4"> <div class="paragraph paragraph--type--key-point paragraph--view-mode--default d-sm-flex"> <div class="keypoint--icon d-flex justify-content-center pb-3 pb-md-0"> <div class="field field--name-field-icon field--type-image field--label-hidden field__item"> <img loading="lazy" srcset="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/sites/default/files/styles/crop_image/public/01%20Global%20assets/03_Icons%20140x140px/Icons-blue_cogs.png 1x" width="141" height="141" src="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/sites/default/files/01%20Global%20assets/03_Icons%20140x140px/Icons-blue_cogs.png" alt="" /> </div> </div> <div class="keypoint--description"> <div class="field field--name-field-description field--type-string-long field--label-hidden field__item">Ethical retail faces challenges like complex supply chains, high costs, and compliance issues, making it hard to ensure fair labour and sustainable sourcing.</div> <div class="keypoint--optional-link"> </div> </div> </div> </div> <div class="field__item col-12 col-lg-4"> <div class="paragraph paragraph--type--key-point paragraph--view-mode--default d-sm-flex"> <div class="keypoint--icon d-flex justify-content-center pb-3 pb-md-0"> <div class="field field--name-field-icon field--type-image field--label-hidden field__item"> <img loading="lazy" srcset="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/sites/default/files/styles/crop_image/public/01%20Global%20assets/03_Icons%20140x140px/Icons-blue_documents.png 1x" width="141" height="141" src="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/sites/default/files/01%20Global%20assets/03_Icons%20140x140px/Icons-blue_documents.png" alt="" /> </div> </div> <div class="keypoint--description"> <div class="field field--name-field-description field--type-string-long field--label-hidden field__item">Strategies include setting clear ethical standards, using tracking systems, conducting audits, and educating consumers, with collaboration and transparency as key components.</div> <div class="keypoint--optional-link"> </div> </div> </div> </div> <div class="field__item col-12 col-lg-4"> <div class="paragraph paragraph--type--key-point paragraph--view-mode--default d-sm-flex"> <div class="keypoint--icon d-flex justify-content-center pb-3 pb-md-0"> <div class="field field--name-field-icon field--type-image field--label-hidden field__item"> <img loading="lazy" srcset="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/sites/default/files/styles/crop_image/public/01%20Global%20assets/03_Icons%20140x140px/Icons-blue_strategy-71.png 1x" width="141" height="141" src="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/sites/default/files/01%20Global%20assets/03_Icons%20140x140px/Icons-blue_strategy-71.png" alt="" /> </div> </div> <div class="keypoint--description"> <div class="field field--name-field-description field--type-string-long field--label-hidden field__item">Retailers should integrate ethics into their strategy, prioritise ethical suppliers, and engage employees to enhance reputation, foster loyalty, and support sustainable growth.</div> <div class="keypoint--optional-link"> </div> </div> </div> </div> </div> </div> </div> </div> </div> <div class="field__item paragraph--content_body"> <div class="paragraph paragraph--type--content-body paragraph--view-mode--default" id="content_body"> <div class="container-xl paragraph--container"> <div class="col-12 col-lg-8"> <div class="clearfix text-formatted field field--name-field-body field--type-text-with-summary field--label-hidden field__item"><p>This is part two of our ethical retail series. Be sure to check out part one if you missed it:</p><p>-&nbsp;&nbsp;&nbsp; <a href="https://www.rsm.global/insights/ethical-retail-2024-key-drivers-supply-chain-challenges-and-regulations-businesses"><span style="color:hsl(114,49%,41%);"><strong>Ethical Retail in 2024: Key drivers, supply chain challenges, and regulations for businesses</strong></span></a></p><p>Despite the demand and moral obligations to conduct retail business in an ethical manner, it is not quite as simple as flipping a switch. The road to sustainability is fraught with challenges, from the complexity of supply chains to cost considerations, transparency issues, and ensuring compliance with ethical standards.</p><p>RSM’s retail specialists explore these challenges and outline actionable strategies to overcome them so that retailers can foster a more sustainable and responsible retail industry.</p><h3 class="heading-blue">Challenges in establishing ethical supply chains</h3><p>Perhaps one of the most important aspects of ethical retail is building and maintaining an ethical supply chain. By maintaining ethical standards throughout the supply chain, retailers can better ensure that workers are treated fairly, environmental impacts are minimised, and resources are sourced sustainably.</p><p>This commitment enhances a retailer's reputation, builds consumer trust, and contributes to a more equitable global economy. Ethical supply chains aim to prevent exploitation and environmental degradation, promoting a more humane and sustainable approach to commerce that benefits all stakeholders, including workers, consumers, and the broader community.</p><p>However, when it comes to establishing an ethical supply chain, there are some important challenges that retailers need to consider. Jacqui Baker, Head of Retail at RSM UK, says, “These challenges include the complexity of supply chains, cost considerations, and ensuring supplier compliance with ethical standards. Transparency and traceability issues, coupled with varying levels of consumer demand and regulatory compliance, further complicate matters.”</p><p>With these hurdles summarised, let us explore some of these issues a little more thoroughly and consider what businesses can do to overcome them.</p><p><strong>Complexity, fragmentation, and cost considerations</strong></p><p>“While the current geopolitical landscape is causing some to question the future of the global economy, the fact remains that in recent decades, supply chains have become increasingly complex,” says Christopher Shaker, National Retail Sector Leader at RSM US LLP. “Most retailers have multiple suppliers and distributors that are geographically disbursed, making it very challenging to monitor the practices of everyone that touches a consumer product from the beginning of the manufacturing process, to the last mile.”</p><p>Additionally, ethical practices often come with a higher price tag due to the need for better raw materials, fair wages, and improved working conditions. For many retailers, these additional expenses can be prohibitive. Shaker adds, “While new technologies such as blockchain can help, monitoring the entire process throughout the supply chain is still expensive and time consuming, especially for middle-market retailers that lack the buying power and influence that big box retailers enjoy.”</p><p><strong>Transparency, traceability, and compliance:</strong></p><p>Ensuring transparency throughout the supply chain can prove to be a significant challenge. The lack of clear, traceable data can obscure unethical practices, making it difficult for retailers to guarantee that their products are ethically sourced.</p><p>“The lack of transparency obstructs the identification of ethical problems, making it difficult for retailers to address and rectify issues within their supply chains,” says Nahuel Beccaria, Partner at RSM Argentina. “Additionally, the cultural and legal diversity across different regions further complicates compliance with ethical standards.”</p><p>These challenges not only jeopardise the retailers' reputations but also risk eroding client loyalty, as consumers are increasingly aware and concerned about the ethical practices of the companies they support. Without clear visibility and consistent ethical adherence, retailers face substantial threats to their brand integrity and customer trust.</p><h3 class="heading-blue">Overcoming the challenges</h3><p>While there is no clear-cut, fix-all solution when addressing these challenges, there are certainly strategies that can help.</p><p>“To overcome these challenges, retailers can engage with suppliers to set clear ethical standards and foster collaboration,” says Baker. “Implementing systems for tracking and monitoring supply chain activities enhances transparency and traceability, while investing in supplier training and capacity building improves ethical practices. Utilising certifications such as chain of custody certificates and conducting third-party audits verifies compliance and builds consumer trust through transparency.”</p><p>“Furthermore,” Robyn Duffy, Senior Analyst – Consumer Markets at RSM UK, adds, “Retailers can educate consumers about the importance of ethical sourcing and provide transparent information about their products' ethical practices. Collaborating with stakeholders such as non-profits and government agencies enables collective action to address ethical supply chain challenges. By taking these steps, retailers can navigate the complexities of ethical sourcing and contribute to a more sustainable and responsible retail industry.”</p><h3 class="heading-blue">The steps to driving positive change in retail</h3><p>Having addressed the key issues of ethical retail’s fundamental instrument, the supply chain, what are the steps that retailers can take to adopt ethical practices? “Household names play a significant role in all markets when it comes to the evolution of ethical business practices. Thus, middle-market retail businesses have the power to influence positive change within their own industry, and more widely,” says Duffy.</p><p>As discussed, there are certainly some challenges on the road ahead for budding ethical retailers, but there are steps that they can take to adopt ethical practices within their businesses.</p><p><strong>1.&nbsp;&nbsp;&nbsp;&nbsp;Create a strategic framework for ethics</strong></p><p>As Shaker puts it, “The first step toward adopting ethical practices that every retailer should take is including a focus on ESG within the broader corporate strategy. Setting the proper tone at the top will drive change from the top of the organisation, all the way down to the employees on the floor.”</p><p>Baker adds, “It is essential to establish clear ethical standards that encompass sourcing, labour practices, and environmental sustainability - and be sure to engage key stakeholders. Measuring and reporting progress on these key ethical pillars will demonstrate accountability and enhance credibility.”</p><p>“Additionally,” Edgardo Rondó, Partner at RSM Argentina, continues, “Retailers should ensure that their internal policies promote transparency and accountability at all stages of the supply chain. By transparently communicating their efforts and achievements in ethics and sustainability, these companies can inspire other mid-market players to follow their example, generating a positive impact throughout the industry.”</p><p><strong>2.&nbsp;&nbsp;&nbsp;&nbsp;Prioritise ethical suppliers</strong></p><p>When it comes to sourcing materials and labour for products, using ethical suppliers is crucial. “Prioritising suppliers committed to ethical practices and promoting transparency in operations and supply chain management are foundational steps,” says Duffy. “Knowing your supply chain is essential, with regular audits of suppliers further ensuring adherence to these standards.”</p><p><strong>3.&nbsp;&nbsp;&nbsp;&nbsp;Employee engagement and training</strong></p><p>Beyond ethical suppliers, it is also crucial to ensure employees are engaged with the ethical strategy. “Training employees on business ethics and providing whistleblowing channels is essential,” says Beccaria. “Additionally, they can collaborate with civil social organisations and participate in corporate social responsibility initiatives that address specific problems in their local communities or globally.”</p><p>Leading by example is also key. As Duffy says, "Investing in employee training can allow business leaders to foster a culture of responsibility and demonstrate fair working practices. This, in turn, can have a domino effect through the value chain."</p><p><strong>4.&nbsp;&nbsp;&nbsp;&nbsp;Consumer engagement:</strong></p><p>“Finally,” says Baker, “Educating consumers by providing them with information on the transparency and traceability of supply chain partners can have a profound impact on shopping habits, and further support businesses with ethical practices. Through these concerted efforts, middle-market retailers can actively drive positive change, fostering a more sustainable and responsible retail industry for the benefit of all.”</p><p>Not only does this drive positive change from a sustainability perspective, but there are also added business benefits. As Shaker says, “What most retailers don’t immediately realise is that these practices can also lead to more sustainable growth and profitability by creating more brand loyalty with customers and attracting the right types of investors and business partners.”</p><p>By implementing these strategies, retailers can not only overcome the inherent challenges in establishing ethical supply chains but also contribute to a more sustainable and responsible retail industry. These steps help ensure compliance with ethical standards and build strong, trust-based relationships with consumers, suppliers, and other stakeholders. Through concerted efforts, retailers can lead the charge towards a more ethical and sustainable future.</p></div> </div> </div> </div> </div> <div class="field__item paragraph--external_contributors"> <div class="paragraph paragraph--type--external-contributors paragraph--view-mode--default"> <div class="container-xl" id="external_contributors"> <div class="paragraph--contributors--wrapper justify-content-center align-items-center d-flex flex-column"> <div class="paragraph--contributors--borders col-12 col-lg-8"> <div class="paragraph--contributors--title"> <h4> <div class="field field--name-field-title field--type-string field--label-hidden field__item">Contributors:</div> </h4> </div> <div class="paragraph--contributors--content d-lg-flex flex-wrap"> <div class="paragraph paragraph--type--external-contributor paragraph--view-mode--default col-12 col-sm-6 col-xl-4 mb-3" id=""> <a href="https://www.rsmuk.com/our-people/jacqui-baker" class="contributor d-flex" target="_blank"> <div class="contributor--profile-picture col-2 col-md-4"> <div class="field field--name-field-profile-picture field--type-image field--label-hidden ratio ratio-4x3 field__item"> <img loading="lazy" src="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/sites/default/files/styles/authors_190px_width/public/media/profile-pictures/Jacqui%20Baker.jpg" width="190" height="190" alt="Jacqui Baker" title="Jacqui Baker" class="image-style-authors-190px-width" /> </div> </div> <div class="contributor--profile-details col-10 col-md-8"> <div class="field--name">Jacqui Baker</div> <div class="field--job-title"> <div class="field field--name-field-job-title field--type-string field--label-hidden field__item">Head of Retail</div> </div> <div class="field--firm-location"> <div class="field field--name-field-firm-location field--type-string field--label-hidden field__item">United Kingdom</div> </div> </div> </a> </div> <div class="paragraph paragraph--type--external-contributor paragraph--view-mode--default col-12 col-sm-6 col-xl-4 mb-3" id=""> <a href="https://www.rsmuk.com/our-people/robyn-duffy" class="contributor d-flex" target="_blank"> <div class="contributor--profile-picture col-2 col-md-4"> <div class="field field--name-field-profile-picture field--type-image field--label-hidden ratio ratio-4x3 field__item"> <img loading="lazy" src="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/sites/default/files/styles/authors_190px_width/public/media/profile-pictures/Robyn%20Duffy.jpg" width="190" height="190" alt="Robyn Duffy" title="Robyn Duffy" class="image-style-authors-190px-width" /> </div> </div> <div class="contributor--profile-details col-10 col-md-8"> <div class="field--name">Robyn Duffy</div> <div class="field--job-title"> <div class="field field--name-field-job-title field--type-string field--label-hidden field__item">Senior Analyst – Consumer Markets</div> </div> <div class="field--firm-location"> <div class="field field--name-field-firm-location field--type-string field--label-hidden field__item">United Kingdom</div> </div> </div> </a> </div> <div class="paragraph paragraph--type--external-contributor paragraph--view-mode--default col-12 col-sm-6 col-xl-4 mb-3" id=""> <a href="https://www.rsm.global/argentina/es/people/nahuel-beccaria" class="contributor d-flex" target="_blank"> <div class="contributor--profile-picture col-2 col-md-4"> <div class="field field--name-field-profile-picture field--type-image field--label-hidden ratio ratio-4x3 field__item"> <img loading="lazy" src="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/sites/default/files/styles/authors_190px_width/public/media/profile-pictures/nahuel%20beccaria.jpeg" width="190" height="190" alt="Nahuel Beccaria" title="Nahuel Beccaria" class="image-style-authors-190px-width" /> </div> </div> <div class="contributor--profile-details col-10 col-md-8"> <div class="field--name">Nahuel Beccaria</div> <div class="field--job-title"> <div class="field field--name-field-job-title field--type-string field--label-hidden field__item">Partner</div> </div> <div class="field--firm-location"> <div class="field field--name-field-firm-location field--type-string field--label-hidden field__item">Argentina</div> </div> </div> </a> </div> <div class="paragraph paragraph--type--external-contributor paragraph--view-mode--default col-12 col-sm-6 col-xl-4 mb-3" id=""> <a href="https://www.rsm.global/argentina/en/people/edgardo-rondo" class="contributor d-flex" target="_blank"> <div class="contributor--profile-picture col-2 col-md-4"> <div class="field field--name-field-profile-picture field--type-image field--label-hidden ratio ratio-4x3 field__item"> <img loading="lazy" src="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/sites/default/files/styles/authors_190px_width/public/media/profile-pictures/edgardo%20rondo.jpg" width="190" height="190" alt="Edgardo Rondó" title="Edgardo Rondó" class="image-style-authors-190px-width" /> </div> </div> <div class="contributor--profile-details col-10 col-md-8"> <div class="field--name">Edgardo Rondó</div> <div class="field--job-title"> <div class="field field--name-field-job-title field--type-string field--label-hidden field__item">Partner</div> </div> <div class="field--firm-location"> <div class="field field--name-field-firm-location field--type-string field--label-hidden field__item">Argentina</div> </div> </div> </a> </div> <div class="paragraph paragraph--type--external-contributor paragraph--view-mode--default col-12 col-sm-6 col-xl-4 mb-3" id=""> <a href="https://rsmus.com/people/christopher-shaker.html" class="contributor d-flex" target="_blank"> <div class="contributor--profile-picture col-2 col-md-4"> <div class="field field--name-field-profile-picture field--type-image field--label-hidden ratio ratio-4x3 field__item"> <img loading="lazy" src="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/sites/default/files/styles/authors_190px_width/public/media/profile-pictures/shaker_christopher.jpg" width="190" height="143" alt="Christopher Shaker" title="Christopher Shaker" class="image-style-authors-190px-width" /> </div> </div> <div class="contributor--profile-details col-10 col-md-8"> <div class="field--name">Christopher Shaker</div> <div class="field--job-title"> <div class="field field--name-field-job-title field--type-string field--label-hidden field__item">National Retail Sector Leader</div> </div> <div class="field--firm-location"> <div class="field field--name-field-firm-location field--type-string field--label-hidden field__item">United States</div> </div> </div> </a> </div> </div> </div> </div> </div> </div> </div> <div class="field__item paragraph--related_insights"> <div class="paragraph paragraph--type--related-insights paragraph--view-mode--default" id="related_insights"> <div class="container-xl"> <div class="d-flex justify-content-center"> <h2 class="pb-3 mb-0"> <div class="field field--name-field-title field--type-string field--label-hidden field__item">Related insights</div> </h2> </div> <div class="d-flex justify-content-center body-20"> <div class="pb-3 mb-0"></div> </div> <div> <div class="views-element-container"><div class="related-insights-content--rows view view-related-insights view-id-related_insights view-display-id-block_3 js-view-dom-id-6f239183d0655ba15057d619e3acc3f19f62f93b8b0351699025403998d96056"> <div data-drupal-views-infinite-scroll-content-wrapper class="views-infinite-scroll-content-wrapper clearfix"> <div class="col-12 col-lg-4 views-row"><div class="views-field views-field-nothing"><span class="field-content"><div class="d-sm-flex d-lg-inline"> <div class="views-field--content"> <div class="views-field views-field-title"> <div class="body-20"><a href="/insights/how-ai-has-reshaped-world-e-commerce" hreflang="en">How AI has reshaped the world of e-commerce</a></div> </div> <div class="views-field views-field-tags"> <h6><span><a href="/industries/retailconsumer-products" hreflang="en">Retail/consumer products</a></span><span><a href="/services/digital-services" hreflang="en">Digital services</a></span><span><a href="/taxonomy/term/37" hreflang="en">Finding opportunity in change</a></h6> </div> <div class="views-field views-read-more d-block d-sm-none body-18"> <a href="https://www.rsm.global/insights/how-ai-has-reshaped-world-e-commerce" hreflang="en">Read more &gt;</a> </div> </div> <div class="views-field--background-image col-sm-4 col-lg-12"> <div class="background--gradient-overlay d-none d-lg-block"><a href="/insights/how-ai-has-reshaped-world-e-commerce" hreflang="en">How AI has reshaped the world of e-commerce</a></div> <div class="ratio ratio-4x3"> <a href="/insights/how-ai-has-reshaped-world-e-commerce" hreflang="en"><img loading="lazy" src="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/sites/default/files/styles/insights_800px_width/public/01%20Global%20assets/02_Thumbnails%201240x930px/06_Real%20World_Thumbnail%201240x930px/GettyImages-1225833689_Thumb.jpg" width="800" height="600" alt="How AI has reshaped the world of e-commerce" class="image-style-insights-800px-width" /> </a> </div> </div> </div></span></div></div> <div class="col-12 col-lg-4 views-row"><div class="views-field views-field-nothing"><span class="field-content"><div class="d-sm-flex d-lg-inline"> <div class="views-field--content"> <div class="views-field views-field-title"> <div class="body-20"><a href="/insights/ethical-retail-2024-key-drivers-supply-chain-challenges-and-regulations-businesses" hreflang="en">Ethical Retail in 2024: Key drivers, supply chain challenges, and regulations for businesses</a></div> </div> <div class="views-field views-field-tags"> <h6><span><a href="/taxonomy/term/37" hreflang="en">Finding opportunity in change</a></span><span><a href="/industries/retailconsumer-products" hreflang="en">Retail/consumer products</a></span><span><a href="/services/esg-and-sustainability" hreflang="en">ESG and sustainability</a></h6> </div> <div class="views-field views-read-more d-block d-sm-none body-18"> <a href="https://www.rsm.global/insights/ethical-retail-2024-key-drivers-supply-chain-challenges-and-regulations-businesses" hreflang="en">Read more &gt;</a> </div> </div> <div class="views-field--background-image col-sm-4 col-lg-12"> <div class="background--gradient-overlay d-none d-lg-block"><a href="/insights/ethical-retail-2024-key-drivers-supply-chain-challenges-and-regulations-businesses" hreflang="en">Ethical Retail in 2024: Key drivers, supply chain challenges, and regulations for businesses</a></div> <div class="ratio ratio-4x3"> <a href="/insights/ethical-retail-2024-key-drivers-supply-chain-challenges-and-regulations-businesses" hreflang="en"><img loading="lazy" src="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/sites/default/files/styles/insights_800px_width/public/01%20Global%20assets/02_Thumbnails%201240x930px/03_Industry%20thumbnails%201240x930px/consumer_retail_food-and-beverage_thumbnail-1240x930px_02.jpg" width="800" height="600" alt="Ethical Retail in 2024: Key drivers, supply chain challenges, and regulations for businesses" class="image-style-insights-800px-width" /> </a> </div> </div> </div></span></div></div> <div class="col-12 col-lg-4 views-row"><div class="views-field views-field-nothing"><span class="field-content"><div class="d-sm-flex d-lg-inline"> <div class="views-field--content"> <div class="views-field views-field-title"> <div class="body-20"><a href="/insights/ma-trends-consumer-products-sector" hreflang="en">M&amp;A trends in the consumer products sector</a></div> </div> <div class="views-field views-field-tags"> <h6><span><a href="/taxonomy/term/44" hreflang="en">M&amp;A Deals</a></span><span><a href="/services/financial-due-diligence" hreflang="en">Financial due diligence</a></span><span><a href="/industries/retailconsumer-products" hreflang="en">Retail/consumer products</a></h6> </div> <div class="views-field views-read-more d-block d-sm-none body-18"> <a href="https://www.rsm.global/insights/ma-trends-consumer-products-sector" hreflang="en">Read more &gt;</a> </div> </div> <div class="views-field--background-image col-sm-4 col-lg-12"> <div class="background--gradient-overlay d-none d-lg-block"><a href="/insights/ma-trends-consumer-products-sector" hreflang="en">M&amp;A trends in the consumer products sector</a></div> <div class="ratio ratio-4x3"> <a href="/insights/ma-trends-consumer-products-sector" hreflang="en"><img loading="lazy" src="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/sites/default/files/styles/insights_800px_width/public/01%20Global%20assets/02_Thumbnails%201240x930px/03_Industry%20thumbnails%201240x930px/consumer_retail_food-and-beverage_thumbnail-1240x930px_01.jpg" width="800" height="600" alt="M&amp;A trends in the consumer products sector" class="image-style-insights-800px-width" /> </a> </div> </div> </div></span></div></div> </div> <ul class="js-pager__items pager" data-drupal-views-infinite-scroll-pager> <li class="pager__item"> <a class="button" href="?page=1" title="Load more items" rel="next"></a> </li> </ul> </div> </div> </div> </div> </div> </div> </div> </div> </article> </div> </div> <input type="hidden" aria="false" id="site-firm-name" value="Global"> </section> </main> </div> </div> <footer class="site-footer container-full-width"> <div class="footer-wrapper container-xl"> <div class="footer-social d-flex flex-column flex-md-row justify-content-md-between align-items-end flex-xl-wrap"> <div class="footer-social__logo d-flex col-xl-12 justify-content-xl-end"> <a href="https://www.rsm.global/"> <img src="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/profiles/rsm_global_platform/themes/rsm_global_platform_2022/images/logo@2x.png" alt=""> </a> </div> <div class="footer-social__image col-xl-3"> <img class="img-fluid" src="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/profiles/rsm_global_platform/themes/rsm_global_platform_2022/images/TPOBUstood-ATC-rgb.png" alt="The power of being understood - Audit | Tax | Consulting"> </div> <div class="footer-social__links d-flex flex-column flex-xl-row align-items-end col-xl-6 justify-content-xl-end"> <div class="footer-social__links-icons"> <div class="footer_social_links"> <div id="block-socialmedialinks" class="block block-block-content block-block-contentfabefe54-92ee-4ac5-a53d-f83318b8554b d-flex align-items-end"> <h4>Follow RSM</h4> <div class="content"> <div class="icon-colour--grey"> <ul class="social-media-links--platforms platforms vertical"> <li> <a class="social-media-link-icon--linkedin" href="https://www.linkedin.com/company/rsm-international-limited" target="_blank"> <span class='fab fa-linkedin fa-fw'></span> </a> </li> <li> <a class="social-media-link-icon--vimeo" href="https://www.vimeo.com/user95972691" target="_blank"> <span class='fab fa-vimeo-square fa-fw'></span> </a> </li> <li> <a class="social-media-link-icon--facebook" href="https://www.facebook.com/GlobalRSM" target="_blank"> <span class='fab fa-facebook fa-fw'></span> </a> </li> <li> <a class="social-media-link-icon--twitter" href="https://www.twitter.com/RSM_Global" target="_blank"> <span class='fab fa-x-twitter fa-fw'></span> </a> </li> </ul> </div> </div> </div> </div> </div> </div> </div> <div class="footer-services d-xl-flex justify-content-xl-between"> <div class="footer-services__links-wrapper col-xl-7"> <div class="footer-services__title-wrapper footer-links-toggle-btn js-footer-toggle-btn" data-target="footer-services__links"> <h4>Our services</h4> <span class="footer-services__icon d-md-none">+</span> </div> <div class="footer-services__links d-none d-md-block"> <div id="block-footerservices" class="block block-block-content block-block-content3549ee5d-fd67-4bb0-b6e3-46aa211bd9d9"> <div class="content"> <ul class="menu"> <div class="col-12 col-sm-4"> <li class="menu-item me-5"> <a target="" href="/service/audit-and-assurance"> Audit and assurance </a> </li> <li class="menu-item me-5"> <a target="" href="/service/consulting"> Consulting </a> </li> <li class="menu-item me-5"> <a target="" href="/service/digital-services"> Digital services </a> </li> <li class="menu-item me-5"> <a target="" href="/service/esg-and-sustainability-services"> ESG and sustainability services </a> </li> </div> <div class="col-12 col-sm-4"> <li class="menu-item me-5"> <a target="" href="/service/financial-due-diligence"> Financial due diligence </a> </li> <li class="menu-item me-5"> <a target="" href="/service/legal-services"> Legal services </a> </li> <li class="menu-item me-5"> <a target="" href="/service/outsourcing-services"> Outsourcing </a> </li> <li class="menu-item me-5"> <a target="" href="/service/restructuring"> Restructuring </a> </li> </div> <div class="col-12 col-sm-4"> <li class="menu-item me-5"> <a target="" href="/service/risk-advisory"> Risk advisory </a> </li> <li class="menu-item me-5"> <a target="" href="/service/tax"> Tax </a> </li> <li class="menu-item me-5"> <a target="" href="/service/wealth-management"> Wealth management </a> </li> </div> </ul> </div> </div> </div> </div> <div class="footer-services__location-wrapper col-xl-3"> <div class="footer-services__title-wrapper footer-toggle-btn js-footer-toggle-btn" data-target="footer-services__location"> <h4>RSM Worldwide Locations</h4> <span class="footer-services__icon d-md-none">+</span> </div> <div class="footer-services__location d-none d-md-block"> <div id="block-rsmworldwidelocations" class="block block-block-content block-block-content0701c3c4-92c6-4e5e-89de-4b1136512dfa"> <div class="content"> <ul class="menu"> <div class="col-12 col-sm-4 col-lg-6"> <li class="menu-item me-5"> <a target="" href="/africa"> Africa </a> </li> <li class="menu-item me-5"> <a target="" href="/asia-pacific"> Asia Pacific </a> </li> <li class="menu-item me-5"> <a target="" href="/europe"> Europe </a> </li> <li class="menu-item me-5"> <a target="_blank" href="https://www.rsm.global/latinamerica/en/region/latin-america"> Latin America </a> </li> </div> <div class="col-12 col-sm-4 col-lg-6"> <li class="menu-item me-5"> <a target="" href="/mena"> MENA </a> </li> <li class="menu-item me-5"> <a target="" href="/north-america"> North America </a> </li> </div> </ul> </div> </div> </div> </div> <div class="footer-services__blogs-wrapper col-xl-2"> <div class="footer-services__title-wrapper footer-blog-toggle-btn js-footer-toggle-btn" data-target="footer-services__blogs"> <h4>RSM Links</h4> <span class="footer-services__icon d-md-none">+</span> </div> <div class="footer-services__blogs d-none d-md-block"> <div id="block-rsmblogs" class="block block-block-content block-block-content25425949-d233-44f4-9d72-15737595cf33"> <div class="content"> <ul class="menu"> <div class="col-12 col-sm-4 col-lg-12"> <li class="menu-item me-5"> <a target="" href="https://www.rsmlink.global/"> RSM log-in </a> </li> </div> </ul> </div> </div> </div> </div> </div> <div class="footer-copyright"> <div class="footer-copyright__top"> <div class="footer_legal"> <div id="block-legalinfo" class="block block-block-content block-block-contentfaa125c4-729e-4572-8a89-78c093ef35a8"> <div class="content"> <div class="clearfix text-formatted field field--name-field-legal-name field--type-text-long field--label-hidden field__item"><p>Legal -<strong> RSM International Ltd</strong></p></div> <div class="clearfix text-formatted field field--name-field-disclaimer field--type-text-with-summary field--label-hidden field__item"><p><em>Any articles or publications contained within this website are not intended to provide specific business or investment advice. No responsibility for any errors or omissions nor loss occasioned to any person or organisation acting or refraining from acting as a result of any material in this website can, however, be accepted by the author(s) or RSM International. You should take specific independent advice before making any business or investment decision.</em></p><p><em>RSM is the brand used by a network of independent accounting and consulting firms, each of which practices in its own right. The network is not itself a separate legal entity of any description in any jurisdiction. The network is administered by RSM International Limited, a company registered in England and Wales (company number 4040598) whose registered office is at 50 Cannon Street, London, EC4N 6JJ. The brand and trademark RSM and other intellectual property rights used by members of the network are owned by RSM International Association, an association governed by article 60 et seq of the Civil Code of Switzerland whose seat is in Zug.</em></p></div> <div class="field field--name-langcode field--type-language field--label-hidden field__item">English</div> </div> </div> </div> </div> <div class="footer-copyright__bottom d-flex flex-column flex-xxl-row justify-content-md-between"> <div class="footer-copyright__bottom-rule"> <p>&copy 2015-2024 RSM International Ltd. All rights reserved.</p> </div> <div class="footer-copyright__bottom-menu-links"> <div class="footer_menu_links"> <nav role="navigation" aria-labelledby="block-footermenulinks-menu" id="block-footermenulinks"> <h2 class="visually-hidden" id="block-footermenulinks-menu">Footer menu links</h2> <ul region="footer_menu_links" block="footermenulinks" class="menu"> <li class="menu-item"> <a href="https://www.rsm.global/sites/default/files/media/PDF/RSM%20Anti-Bribery%20and%20Corruption%20Policies%20and%20Procedures%202022.1.pdf" target="_blank">Anti-bribery declaration</a> </li> <li class="menu-item"> <a href="/privacy-policy/cookies" data-drupal-link-system-path="privacy-policy/cookies">Cookie declaration</a> </li> <li class="menu-item"> <a href="/privacy-notice" data-drupal-link-system-path="node/8">Privacy Notice</a> </li> <li class="menu-item"> <a href="/securitycybersecurity-positioning-statement" data-drupal-link-system-path="node/11">Security Positioning Statement </a> </li> <li class="menu-item"> <a href="/terms-and-conditions" data-drupal-link-system-path="node/12">Terms and Conditions</a> </li> <li class="menu-item"> <a href="/website-accessibility-statement" data-drupal-link-system-path="node/3">Website Accessibility Statement</a> </li> </ul> </nav> </div> </div> </div> </div> </div> </footer> </div> </div> </div> <script type="application/json" data-drupal-selector="drupal-settings-json">{"path":{"baseUrl":"\/","pathPrefix":"","currentPath":"node\/1104","currentPathIsAdmin":false,"isFront":false,"currentLanguage":"en"},"pluralDelimiter":"\u0003","suppressDeprecationErrors":true,"ajaxPageState":{"libraries":"eJx1z0FuxCAMBdALERjlQsgBJ0E1GNlOR7l9UTJVF9PZIPT0_cGQszG0M8Dr4lfhZq6DwCbQdw1Zjg7k_8QfrR8LFd0xO9EagTamAlERJO3hna7URrwAxU5gK0uN82Oew42T2kmlbVdOUE1KMsxj2mywhg_ulFMZnRXzeGs0fGlYx_fhicoVfeLaueHY55_gO3nbsaLTUw1rWEDRfRd8arhOXzkf9KJY2lpaMYyahInuyPSr060_6N2Kpg","theme":"rsm_global_platform_2022","theme_token":null},"ajaxTrustedUrl":[],"rsm_algolia_search":{"service_taxonomy":[{"tid":"52","revision_id":"52","vid":"services","langcode":"en","status":"1","name":"Audit and assurance","description__value":null,"description__format":null,"weight":"0","changed":"1729769248","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":null,"content_translation_created":null,"depth":0,"parents":["0"]},{"tid":"152","revision_id":"152","vid":"services","langcode":"en","status":"1","name":"Global and listed company audits","description__value":null,"description__format":null,"weight":"0","changed":"1729769248","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":"5","content_translation_created":"1729683370","depth":1,"parents":["52"]},{"tid":"154","revision_id":"154","vid":"services","langcode":"en","status":"1","name":"International Financial Reporting Standards","description__value":null,"description__format":null,"weight":"1","changed":"1729769248","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":"5","content_translation_created":"1729685527","depth":1,"parents":["52"]},{"tid":"18","revision_id":"18","vid":"services","langcode":"en","status":"1","name":"IFRS","description__value":null,"description__format":null,"weight":"2","changed":"1729769248","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":null,"content_translation_created":null,"depth":1,"parents":["52"]},{"tid":"155","revision_id":"155","vid":"services","langcode":"en","status":"1","name":"Local statutory audits","description__value":null,"description__format":null,"weight":"3","changed":"1729769248","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":"5","content_translation_created":"1729687730","depth":1,"parents":["52"]},{"tid":"139","revision_id":"139","vid":"services","langcode":"en","status":"1","name":"RSM Luca","description__value":null,"description__format":null,"weight":"4","changed":"1729769248","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":"5","content_translation_created":"1719396577","depth":1,"parents":["52"]},{"tid":"156","revision_id":"156","vid":"services","langcode":"en","status":"1","name":"Other assurance","description__value":null,"description__format":null,"weight":"5","changed":"1729769248","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":"5","content_translation_created":"1729687897","depth":1,"parents":["52"]},{"tid":"61","revision_id":"61","vid":"services","langcode":"en","status":"1","name":"Consulting","description__value":null,"description__format":null,"weight":"18","changed":"1729777635","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":null,"content_translation_created":null,"depth":0,"parents":["0"]},{"tid":"157","revision_id":"157","vid":"services","langcode":"en","status":"1","name":"IT system design consulting","description__value":null,"description__format":null,"weight":"0","changed":"1729766479","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":"5","content_translation_created":"1729763194","depth":1,"parents":["61"]},{"tid":"158","revision_id":"158","vid":"services","langcode":"en","status":"1","name":"Strategies for business growth","description__value":null,"description__format":null,"weight":"1","changed":"1729766705","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":"5","content_translation_created":"1729766520","depth":1,"parents":["61"]},{"tid":"20","revision_id":"20","vid":"services","langcode":"en","status":"1","name":"Digital services","description__value":null,"description__format":null,"weight":"25","changed":"1729777635","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":null,"content_translation_created":null,"depth":0,"parents":["0"]},{"tid":"153","revision_id":"153","vid":"services","langcode":"en","status":"1","name":"Data analytics","description__value":null,"description__format":null,"weight":"0","changed":"1729685283","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":"5","content_translation_created":"1729685213","depth":1,"parents":["20"]},{"tid":"27","revision_id":"27","vid":"services","langcode":"en","status":"1","name":"Managed services","description__value":null,"description__format":null,"weight":"1","changed":"1729766744","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":null,"content_translation_created":null,"depth":1,"parents":["20"]},{"tid":"114","revision_id":"114","vid":"services","langcode":"en","status":"1","name":"ESG and sustainability","description__value":null,"description__format":null,"weight":"27","changed":"1729777635","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":"12","content_translation_created":"1698249941","depth":0,"parents":["0"]},{"tid":"116","revision_id":"116","vid":"services","langcode":"en","status":"1","name":"Assurance and reporting","description__value":null,"description__format":null,"weight":"0","changed":"1729684137","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":"12","content_translation_created":"1698320202","depth":1,"parents":["114"]},{"tid":"121","revision_id":"121","vid":"services","langcode":"en","status":"1","name":"Diversity and inclusion","description__value":null,"description__format":null,"weight":"1","changed":"1729684137","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":"12","content_translation_created":"1698419367","depth":1,"parents":["114"]},{"tid":"118","revision_id":"118","vid":"services","langcode":"en","status":"1","name":"ESG Due Diligence","description__value":null,"description__format":null,"weight":"2","changed":"1729684137","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":"12","content_translation_created":"1698321198","depth":1,"parents":["114"]},{"tid":"120","revision_id":"120","vid":"services","langcode":"en","status":"1","name":"ESG Outsourcing","description__value":null,"description__format":null,"weight":"3","changed":"1729684137","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":"12","content_translation_created":"1698418283","depth":1,"parents":["114"]},{"tid":"115","revision_id":"115","vid":"services","langcode":"en","status":"1","name":"RSM ESG Maturity 360\u05af Assessment","description__value":null,"description__format":null,"weight":"4","changed":"1729684137","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":"12","content_translation_created":"1698317432","depth":1,"parents":["114"]},{"tid":"119","revision_id":"119","vid":"services","langcode":"en","status":"1","name":"Sustainable Finance","description__value":null,"description__format":null,"weight":"5","changed":"1729769248","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":"12","content_translation_created":"1698326049","depth":1,"parents":["114"]},{"tid":"117","revision_id":"117","vid":"services","langcode":"en","status":"1","name":"Third-party verification reporting","description__value":null,"description__format":null,"weight":"6","changed":"1729769248","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":"12","content_translation_created":"1698320731","depth":1,"parents":["114"]},{"tid":"49","revision_id":"49","vid":"services","langcode":"en","status":"1","name":"Financial due diligence","description__value":null,"description__format":null,"weight":"28","changed":"1729777635","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":null,"content_translation_created":null,"depth":0,"parents":["0"]},{"tid":"24","revision_id":"24","vid":"services","langcode":"en","status":"1","name":"Legal","description__value":null,"description__format":null,"weight":"29","changed":"1729777635","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":null,"content_translation_created":null,"depth":0,"parents":["0"]},{"tid":"23","revision_id":"23","vid":"services","langcode":"en","status":"1","name":"Outsourcing","description__value":null,"description__format":null,"weight":"30","changed":"1729777635","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":null,"content_translation_created":null,"depth":0,"parents":["0"]},{"tid":"26","revision_id":"26","vid":"services","langcode":"en","status":"1","name":"Restructuring","description__value":null,"description__format":null,"weight":"31","changed":"1729777635","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":null,"content_translation_created":null,"depth":0,"parents":["0"]},{"tid":"22","revision_id":"22","vid":"services","langcode":"en","status":"1","name":"Risk advisory","description__value":null,"description__format":null,"weight":"32","changed":"1729777635","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":null,"content_translation_created":null,"depth":0,"parents":["0"]},{"tid":"28","revision_id":"28","vid":"services","langcode":"en","status":"1","name":"Information systems assurance","description__value":null,"description__format":null,"weight":"0","changed":"1729776296","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":null,"content_translation_created":null,"depth":1,"parents":["22"]},{"tid":"140","revision_id":"140","vid":"services","langcode":"en","status":"1","name":"Internal Audit","description__value":null,"description__format":null,"weight":"1","changed":"1729776296","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":"5","content_translation_created":"1719998234","depth":1,"parents":["22"]},{"tid":"29","revision_id":"29","vid":"services","langcode":"en","status":"1","name":"Regulatory and compliance","description__value":null,"description__format":null,"weight":"2","changed":"1729776296","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":null,"content_translation_created":null,"depth":1,"parents":["22"]},{"tid":"19","revision_id":"19","vid":"services","langcode":"en","status":"1","name":"Tax","description__value":null,"description__format":null,"weight":"33","changed":"1729777635","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":null,"content_translation_created":null,"depth":0,"parents":["0"]},{"tid":"88","revision_id":"88","vid":"services","langcode":"en","status":"1","name":"Global M\u0026A tax","description__value":null,"description__format":null,"weight":"0","changed":"1729769248","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":"2","content_translation_created":"1674734484","depth":1,"parents":["19"]},{"tid":"59","revision_id":"59","vid":"services","langcode":"en","status":"1","name":"Global employer services","description__value":null,"description__format":null,"weight":"1","changed":"1729769248","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":null,"content_translation_created":null,"depth":1,"parents":["19"]},{"tid":"60","revision_id":"60","vid":"services","langcode":"en","status":"1","name":"Global indirect tax","description__value":null,"description__format":null,"weight":"2","changed":"1729769248","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":null,"content_translation_created":null,"depth":1,"parents":["19"]},{"tid":"21","revision_id":"21","vid":"services","langcode":"en","status":"1","name":"Transfer pricing","description__value":null,"description__format":null,"weight":"3","changed":"1729776296","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":null,"content_translation_created":null,"depth":1,"parents":["19"]},{"tid":"25","revision_id":"25","vid":"services","langcode":"en","status":"1","name":"Wealth Management","description__value":null,"description__format":null,"weight":"34","changed":"1729777635","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":null,"content_translation_created":null,"depth":0,"parents":["0"]},{"tid":"144","revision_id":"144","vid":"services","langcode":"en","status":"1","name":"Risk Advisory\u000bServices","description__value":null,"description__format":null,"weight":"35","changed":"1729777635","default_langcode":"1","revision_translation_affected":"1","content_translation_source":"und","content_translation_outdated":"0","content_translation_uid":"14","content_translation_created":"1725372066","depth":0,"parents":["0"]}],"siteLanguage":"en","siteFirm":"Global","index_name":"","app_id":"QUEZOD44I9","api_key":"3097c1e28b2730c37e5f99d360cba033","base_url":"https:\/\/www.rsm.global","timezone":"Europe\/London"},"views":{"ajax_path":"\/views\/ajax","ajaxViews":{"views_dom_id:6f239183d0655ba15057d619e3acc3f19f62f93b8b0351699025403998d96056":{"view_name":"related_insights","view_display_id":"block_3","view_args":"36\/1104","view_path":"\/node\/1104","view_base_path":null,"view_dom_id":"6f239183d0655ba15057d619e3acc3f19f62f93b8b0351699025403998d96056","pager_element":0}}},"rsm_general":{"base_url":"https:\/\/www.rsm.global"},"rsm_restricted_settings":{"base_url":"https:\/\/www.rsm.global","firm_folder":""},"user":{"uid":0,"permissionsHash":"f3698e5b11783654eac9fe68a5fbf5ec451661df000a4722d6715ad226e009b1"}}</script> <script src="/sites/default/files/js/js_klymmxAD0evmB6JsgKBdMhQTGzeuJKsD_lNZaNFCeQY.js?scope=footer&amp;delta=0&amp;language=en&amp;theme=rsm_global_platform_2022&amp;include=eJx10FGOhDAIBuALaTvxQg22qM3Q0gDuxNtvozPZB3deCPkC5A-QkjHUw8O7cYtwtUG0BKCVKUNQBImbv9OgHDNQKJi6Ua5P9XdytmHBQQ81LH4GxfP6Sjz3wUZgC0sJ02Oa_IWj2tFX1__uLz0dvFC5oItcGlfscRsIrAJtU59kb0DuT9xe2z5T1g3T8JPxpf6srnDaCS8KuS65ZsOgUZjoGhk_Ol56BhdUkxwNU3-DWc-p_ov_AlgMiqY"></script> <script src="https://static.addtoany.com/menu/page.js" async></script> <script src="/sites/default/files/js/js_u5bOSBgWVs2qz5hgPyo6ay69clcZuJ4W2xdpBL1nt9c.js?scope=footer&amp;delta=2&amp;language=en&amp;theme=rsm_global_platform_2022&amp;include=eJx10FGOhDAIBuALaTvxQg22qM3Q0gDuxNtvozPZB3deCPkC5A-QkjHUw8O7cYtwtUG0BKCVKUNQBImbv9OgHDNQKJi6Ua5P9XdytmHBQQ81LH4GxfP6Sjz3wUZgC0sJ02Oa_IWj2tFX1__uLz0dvFC5oItcGlfscRsIrAJtU59kb0DuT9xe2z5T1g3T8JPxpf6srnDaCS8KuS65ZsOgUZjoGhk_Ol56BhdUkxwNU3-DWc-p_ov_AlgMiqY"></script> <script>(function(){function c(){var b=a.contentDocument||a.contentWindow.document;if(b){var d=b.createElement('script');d.innerHTML="window.__CF$cv$params={r:'8e7293965c469c81',t:'MTczMjM3OTc2OS4wMDAwMDA='};var a=document.createElement('script');a.nonce='';a.src='/cdn-cgi/challenge-platform/scripts/jsd/main.js';document.getElementsByTagName('head')[0].appendChild(a);";b.getElementsByTagName('head')[0].appendChild(d)}}if(document.body){var a=document.createElement('iframe');a.height=1;a.width=1;a.style.position='absolute';a.style.top=0;a.style.left=0;a.style.border='none';a.style.visibility='hidden';document.body.appendChild(a);if('loading'!==document.readyState)c();else if(window.addEventListener)document.addEventListener('DOMContentLoaded',c);else{var e=document.onreadystatechange||function(){};document.onreadystatechange=function(b){e(b);'loading'!==document.readyState&&(document.onreadystatechange=e,c())}}}})();</script></body> </html>

Pages: 1 2 3 4 5 6 7 8 9 10