Jurisdiction(s):
United Kingdom

Key definition

Risk factors definition

What does Risk factors mean? Risk factors describes the section of a prospectus or offering document that explains the specific risks relating to the issuer and/or the securities that are material to an investor’s decision. In the UK prospectus regime (as reflected in retained legislation and FCA rules/guidance), the content and presentation are prescribed: risk factors must be issuer‑ and/or security‑specific, material (not generic), supported by the prospectus disclosure, grouped into categories, and ordered so the most material appear first; where practicable, a qualitative or quantitative indication of materiality should be given. Any summary must include only the most material risks. In Ireland, the EU Prospectus...

Modern slavery and human trafficking supplier audits: practical supply chain due diligence on planning, on-site execution, worker interviews, corrective actions and UK legal implications (Bribery Act 2010, POCA 2002)

Published by a LexisNexis Practice Compliance expert

Practice notes

Supplier audits are an effective way to spot modern slavery and human trafficking harms within your supply chain. This Practice Note outlines the features of a robust modern slavery and human trafficking supplier audit and offers guidance on who should carry out audits, how to get ready for and undertake an audit, and the steps for follow-up afterwards too.

Who should conduct the audit?

Whether you rely on in-house auditors, an independent consultancy, a local NGO, or a blend of these, the auditor or audit team must be trained specialists with deep understanding of Risk factors. They need the skills to detect and probe labour violations and to recognise signs of forced labour, often in demanding settings, including particularly complex environments...

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Web page updated on 21/05/2026

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