๐Ÿ‡ง๐Ÿ‡ฉJurisdiction Guide

Your Bangladeshi customer has sent you a sustainability questionnaire. Here is what international regulations require of their buyers โ€” and what they need from you.

Bangladesh is the world's second-largest garment exporter and a critical link in global supply chains for EU, UK, and US retailers and brands. While Bangladesh's domestic ESG regulatory framework is still developing, the international buyers that Bangladeshi companies supply are subject to some of the world's most demanding ESG legislation โ€” including the EU's CSRD and CSDDD, the UK Modern Slavery Act, and the US Uyghur Forced Labor Prevention Act framework. The ESG questionnaires that Bangladeshi suppliers receive are driven primarily by the regulatory obligations of their international buyers, not by domestic Bangladeshi law.

Key regulations in Bangladesh โ€” ESG & Sustainability Supplier Guide

Bangladesh Securities and Exchange Commission (BSEC) โ€” Sustainability Reporting

In Force
Voluntary guidelines issued 2021. Mandatory elements for listed companies being phased in.

BSEC has issued sustainability reporting guidelines for listed companies aligned with GRI standards. The framework covers environmental, social, and governance disclosures. While currently voluntary for most companies, the guidelines are being progressively incorporated into mandatory reporting requirements for listed entities.

EU CSRD and CSDDD โ€” Supply Chain Reach into Bangladesh

In Force
CSRD mandatory from FY2024 for large EU companies. CSDDD transposition deadline July 26, 2028; compliance required July 2029.

EU companies subject to CSRD must report on supply chain sustainability, including Scope 3 emissions and human rights risks. CSDDD requires EU companies to conduct due diligence on their supply chains and take action on identified risks. Bangladeshi garment and textile suppliers to EU buyers are directly in scope of these obligations.

UK Modern Slavery Act โ€” Supply Chain Reach

In Force
In force since 2015. Annual transparency statements required for UK companies with ยฃ36m+ turnover.

UK retailers and brands sourcing from Bangladesh must publish annual modern slavery statements covering their supply chains. Bangladesh's garment sector is specifically identified as a high-risk sourcing region in UK government guidance, making Bangladeshi suppliers a priority for detailed modern slavery questionnaires.

Accord on Fire and Building Safety / RSC Bangladesh

In Force
RSC Bangladesh (successor to the Accord) operational since 2020. BSEC (Bangladesh Securities and Exchange Commission) ESG disclosure guidelines issued 2021 โ€” mandatory for listed companies. BGMEA sustainability reporting framework active.

The Ready-Made Garment Sustainability Council (RSC Bangladesh) oversees fire and building safety compliance for garment factories supplying international brands. Membership and compliance certification is a prerequisite for supplying many EU and UK buyers. Factory inspection reports are publicly available and form part of buyer due diligence.

What this means for you as a supplier

You are not directly regulated by EU or UK ESG laws. But the international buyers you supply are โ€” and their compliance obligations flow directly into your supply chain relationship. Bangladesh's garment sector is one of the most scrutinised supply chains in the world. EU and UK buyers are legally required to assess you, and the depth of that assessment is increasing significantly as CSRD and CSDDD take effect. A non-response or a weak response puts your buyer's regulatory compliance and export relationships at risk.

Key dates

2020

RSC Bangladesh established โ€” successor to Accord on Fire and Building Safety

2021

BSEC sustainability reporting guidelines issued for listed companies

FY2024

EU CSRD mandatory for large EU companies โ€” Bangladeshi suppliers begin receiving structured sustainability questionnaires

July 2029

CSDDD supply chain due diligence โ€” EU buyers must assess Bangladeshi suppliers for human rights and environmental risks

2027

EU Forced Labour Regulation in force โ€” goods produced with forced labour barred from EU market

Why the questionnaire comes from your buyer's buyer

Most ESG questionnaires received by Bangladeshi suppliers are not driven by Bangladeshi law โ€” they are driven by the regulatory obligations of the EU, UK, or US companies that sit at the top of the supply chain. A Bangladeshi garment factory supplying a UK retailer receives a questionnaire because that retailer is legally required to assess its supply chain under the Modern Slavery Act. The factory is not regulated; its buyer is.

This means the standards being applied are European and American, not Bangladeshi. Understanding what EU and UK regulations require of your buyer is the key to understanding what they will ask of you.

What your buyer's questionnaire will ask

Questionnaires from international buyers sourcing from Bangladesh are among the most detailed in the world, driven by the post-Rana Plaza regulatory and reputational environment. The following areas are consistently assessed.

Fire and building safety

RSC Bangladesh inspection status and certification. Factory structural assessment, fire safety systems, and evacuation procedures. Many EU and UK buyers require current RSC certification as a prerequisite for supply relationships.

Labour rights and working conditions

Compliance with Bangladesh Labour Act, minimum wage (including RMG sector minimum wage), working hours, and overtime limits. Freedom of association and collective bargaining rights. ILO core convention compliance.

Child and forced labour

Age verification procedures, prohibition of child labour, and evidence of no forced or bonded labour. UK Modern Slavery Act questionnaires are particularly detailed on recruitment practices, worker contracts, and freedom of movement.

Health and safety

Workplace safety management system, incident records, and worker training. Chemical handling and storage (relevant for dyeing and finishing operations). Personal protective equipment provision.

Environmental management

Effluent treatment plant (ETP) operation and compliance with Bangladesh Environment Conservation Act. Water use, chemical management, and waste disposal. EU buyers subject to CSRD increasingly require emissions data.

Grievance mechanisms

Worker complaint and grievance procedures, including anonymous reporting channels. Evidence that workers can raise concerns without fear of retaliation โ€” a specific requirement of CSDDD and the UK Modern Slavery Act.

RSC Bangladesh โ€” the certification that opens doors

The Ready-Made Garment Sustainability Council (RSC Bangladesh) is the successor to the Accord on Fire and Building Safety, established after the 2013 Rana Plaza collapse. It conducts independent safety inspections of garment factories and publishes results publicly. RSC certification โ€” or a current inspection report showing remediation progress โ€” is a prerequisite for supplying many EU and UK buyers.

Factories without current RSC status face significant barriers to accessing EU and UK markets. Buyers subject to CSDDD from July 2029 will be legally required to verify factory safety as part of their due diligence โ€” RSC certification is the most efficient way to satisfy that requirement.

What happens if your response is inadequate

  • โ†’EU and UK buyers may suspend or terminate supply relationships โ€” Bangladesh's garment sector has experienced multiple high-profile sourcing withdrawals following inadequate compliance evidence
  • โ†’From July 2029, CSDDD requires EU buyers to take action on identified supply chain risks, including supplier remediation or termination
  • โ†’The EU Forced Labour Regulation (from 2027) can bar goods from the EU market if produced with forced labour
  • โ†’Without current RSC certification, access to EU and UK buyers is increasingly restricted regardless of other compliance evidence

Last reviewed: April 2026. This guide is for general information only and does not constitute legal advice. Regulations change โ€” verify current requirements with a qualified adviser.

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