Annual independent fair‑trade/ethical trade and AML assurance outcome

Assesses whether the organization undergoes an annual independent assurance review of its ethical trade (including modern slavery and supplier due diligence) and AML framework aligned to a risk‑based approach, with documented remediation and board oversight. Annual independent assurance is delivered either as (i) an ISAE 3000 (Revised) limited assurance report over the AML control framework and ethical trade due diligence controls, or (ii) an Agreed-Upon Procedures (AUP) report with pre-agreed tests and sampling, approved by the board/audit committee.