Costco Wholesale Corp. (Costco), an American multi-national food and sundries retailer among the top ten largest retailers globally, ranks 14 out of 60. Compared to 2020, the company improved its performance by disclosing details on its human rights risk assessment process, aspects of its purchasing practices, responsible recruitment efforts and remedy outcomes for workers. The company demonstrated stronger performance on the theme of Responsible Recruitment, providing details of how it supports responsible recruitment in its supply chains. However, it does not disclose a recruitment fee policy which incorporates the Employer Pays Principle, nor how the policy is implemented. The company demonstrated weaker practices on supply chain tracing, as it does not disclose a first or second tier supplier list. It also performs poorly on the theme of Worker Voice, where it did not disclose engaging with unions to support freedom of association within its supply chain, and Remedy: the company did not disclose remedy outcomes for workers.
The company is encouraged to improve its performance and disclosure on the themes of Traceability & Risk Assessment, Worker Voice, and Remedy