The identification and assessment of risk in the due diligence is based upon the principles in the OECD Guidelines for Multinational Enterprises, hence international considerations are taken into account as risk is identified and assessed.

• Demonstrated that eSmart Systems has a limited number of large subcontractors, and we have not identified any shortcomings in the counterparty chain. Therefore, no contacts/relationships should need to be terminated or urgently improved. ​

• We should develop and implement among the group Standard Terms and Conditions used for the management of relations with suppliers, specific reference to human rights to ensure alignment with our network of suppliers. ​

• The main group of suppliers/contractors is large and recognized corporations like Google and Microsoft, as well as major software providers and international law firms. Their work for human rights is communicated and publicly available on their websites showing transparency and compliance. ​

• Our use of contractors/consultants is limited to a few small enterprises or individuals. Clauses about human rights and transparency are included in their contracts. The ability for us to audit these companies is also maintained and used. ​

• We have many small suppliers of goods and services to our organization and our employees, like caterers, hotels, restaurants, car services, travel providers, workspace providers, etc. The volume per company is limited and the ability to audit and influence is limited, however, we will commit to being vigilant in selecting companies with high standards. ​

• Any risks identified in our due diligence will be followed up and monitored, and when we plan for major changes like considering work in new areas, we will use local legal counsel to secure compliance and all aspects of fair working conditions.