Companies must address all OECD Annex II risks, which are those commonly associated with the extraction, transport and trade of minerals from CAHRAs:
- Any forms of torture, cruel, inhuman and degrading treatment;
- Any forms of forced or compulsory labor;
- The worst forms of child labor;
- Other gross human rights violations and abuses such as widespread sexual violence;
- War crimes or other serious violations of international humanitarian law, crimes against humanity or genocide;
- Direct or indirect support to non-state armed groups;
- Direct or indirect support to public or private security forces;
- Bribery and fraudulent misrepresentation of the origin of minerals;
- Money laundering;
- Non-payment of taxes, fees and royalties to governments.
