In most global supply chains, accountability has a floor — and it sits at Tier 1. The factories below, producing fabrics and raw materials, operate largely beyond the reach of formal due diligence. A coalition of brands, a software provider, and two NGOs tested whether that could change across nine Tier 2 factories in southern Viet Nam. A report from a side session at February's OECD Forum on Due Diligence in the Garment and Footwear Sector.
