L5M5 D&D Test — Audit findings (DRAFT) (Copy)

Esme is the Sustainability Lead at Miko Co., a UK fast-fashion retailer with 47 Tier 1 garment suppliers across South and South-East Asia. Following the company's annual ESG audit programme, she has SMETA reports back on four suppliers and needs to classify each finding's severity and assign the appropriate management action.

Supplier A: Auditors found documentary evidence of child labour at three of seven sub-contractor units. Production has continued despite a written warning issued by Miko Co. nine months ago. Workers refused to speak to auditors in private, citing fear of retaliation.

Supplier B: Excess overtime exceeded the ETI Base Code 60-hour limit in 2 of 12 sampled weeks. The factory has functional grievance mechanisms that workers can access. The site manager presented a credible workforce-planning review and committed to phased remediation within six months.

Supplier C: PPE was being correctly worn on the production floor, but training-attendance logs for the last two months were incomplete. The factory manager acknowledged the gap and committed to updating logs within the week.

Supplier D: The lunchroom seating capacity is 5% below the ETI Base Code recommended ratio at peak shift change-over. No workers raised concerns; no other welfare issues were identified.

Complete the table below. Each response should only be used once.