← Back to UPPS Overview

UPPS Standard

UPPS 501: Social and Ethical Product Disclosures

Establishes disclosure requirements for labor practices, supply chain conditions, and product-level societal impact under the Universal Product Passport Standards (UPPS).

Version 1.0 | Effective: May 2026

UPPS 501 defines the disclosure requirements for social and ethical information that organizations shall provide to ensure transparency of labor practices and societal impacts.

[NORMATIVE]

Sections 1-10 contain normative requirements that shall be followed for UPPS 501 compliance. Guidance sections provide non-binding recommendations.

1. Introduction

UPPS 501 establishes disclosure requirements relating to the social and ethical characteristics and impacts of products.

This Standard defines the disclosures necessary to enable consistent, comparable, and decision-useful information regarding labor practices, supply chain conditions, societal impact, and governance characteristics associated with products.

While environmental disclosures have been the primary focus of product-level reporting, social and ethical dimensions are equally critical to understanding the full impact of products across global supply chains.

UPPS 501 provides a structured and measurable framework for disclosing product-level social and ethical information in a neutral and comparable manner.

2. Objective

The objective of UPPS 501 is to ensure that organizations disclose information that enables users to:

  • Understand labor practices and working conditions associated with products
  • Assess exposure to high-risk or sensitive sourcing regions
  • Evaluate supply chain due diligence and oversight
  • Analyze the distribution of economic value across stakeholders
  • Assess broader societal and community impacts

UPPS 501 establishes consistent requirements for social and ethical disclosures that support transparency, comparability, and accountability.

3. Scope

UPPS 501 applies to all products for which social and ethical information is disclosed under UPPS.

Organizations shall apply this Standard in conjunction with:

  • UPPS 101 — General Product Disclosures
  • UPPS 201 — Environmental Product Disclosures
  • UPPS 301 — Circularity Product Disclosures
  • UPPS 401 — Supply Chain and Traceability Disclosures

Disclosures shall cover relevant stages of the value chain, including sourcing, manufacturing, and distribution.

4. Conceptual Approach

UPPS 501 is based on the principle that social and ethical impacts can be represented through measurable indicators rather than normative judgments.

Disclosures under this Standard are structured across four dimensions: Exposure, Distribution, Impact, and Governance. This approach ensures neutrality, comparability, and applicability across jurisdictions.

Disclosures under this Standard are structured across four dimensions:

  • Exposure - where and how products are linked to social risks
  • Distribution - how economic value is distributed across stakeholders
  • Impact - the effects of production and supply chains on people and communities
  • Governance - how organizations manage and oversee social and ethical risks

This approach ensures neutrality, comparability, and applicability across jurisdictions.

5. Social and Ethical Product Disclosures

Organizations shall disclose the following information for each product.

5.1 Labor Practices and Working ConditionsUPPS 501.5.1

Disclosure Requirement

Organizations shall disclose information relating to labor practices and working conditions across the product value chain.

Required Disclosures

  • Presence of child labor risk
  • Presence of forced labor risk
  • Worker health and safety conditions
  • Working hours and labor protections

Guidance

[INFORMATIVE]

[INFORMATIVE]

Disclosures should be based on available assessments, audits, or supplier-reported data.

5.2 Supply Chain Due DiligenceUPPS 501.5.2

Disclosure Requirement

Organizations shall disclose due diligence processes applied to the supply chain.

Required Disclosures

  • Existence of due diligence policies
  • Supplier audits conducted
  • Corrective actions implemented

Guidance

[INFORMATIVE]

[INFORMATIVE]

Disclosures should reflect the extent and effectiveness of oversight mechanisms.

5.3 Conflict-Affected and High-Risk SourcingUPPS 501.5.3

Disclosure Requirement

Organizations shall disclose exposure to sourcing from conflict-affected or high-risk regions.

Required Disclosures

  • Percentage of materials sourced from high-risk regions
  • Identification of high-risk regions, where applicable
  • Due diligence measures applied

Guidance

[INFORMATIVE]

[INFORMATIVE]

Disclosures should support assessment of geopolitical and human rights risks.

5.4 Economic Value DistributionUPPS 501.5.4

Disclosure Requirement

Organizations shall disclose how economic value associated with the product is distributed.

Required Disclosures

  • Percentage of revenue allocated to wages
  • Supplier payments
  • Taxes
  • Shareholder returns

Guidance

[INFORMATIVE]

[INFORMATIVE]

Disclosures should enable analysis of value distribution across stakeholders without normative interpretation.

5.5 Employment ImpactUPPS 501.5.5

Disclosure Requirement

Organizations shall disclose employment-related impacts associated with the product.

Required Disclosures

  • Number of jobs supported (direct and indirect)
  • Jobs per unit of production
  • Distribution of jobs across regions

Guidance

[INFORMATIVE]

[INFORMATIVE]

Disclosures should reflect both scale and geographic distribution of employment.

5.6 Community and Societal ImpactUPPS 501.5.6

Disclosure Requirement

Organizations shall disclose broader societal impacts associated with the product.

Required Disclosures

  • Community investment associated with production
  • Local sourcing and economic contribution
  • Impact on local communities, where assessed

Guidance

[INFORMATIVE]

[INFORMATIVE]

Disclosures should be based on measurable indicators where available.

5.7 Certifications and Ethical StandardsUPPS 501.5.7

Disclosure Requirement

Organizations shall disclose certifications and standards related to social and ethical practices.

Required Disclosures

  • Relevant certifications (e.g., fair trade, ethical sourcing)
  • Compliance with applicable standards
  • Scope of certification coverage

Guidance

[INFORMATIVE]

[INFORMATIVE]

Disclosures should enable verification of ethical practices.

6. Measurement Guidance

Organizations shall use methodologies that are consistent, transparent, and based on available data.

Where direct measurement is not feasible, organizations may use proxy indicators, provided that assumptions and limitations are disclosed.

7. Presentation of Information

Organizations shall present social and ethical disclosures in a manner that is:

  • Clear and understandable
  • Comparable across products and reporting periods
  • Consistent with UPPS core standards

Disclosures shall be presented without normative judgments.

8. Relationship with Other UPPS Standards

UPPS 501 shall be applied together with:

  • UPPS 101 — General Product Disclosures
  • UPPS 201 — Environmental Product Disclosures
  • UPPS 301 — Circularity Product Disclosures
  • UPPS 401 — Supply Chain and Traceability Disclosures

9. Transition Provisions

Organizations may adopt UPPS 501 progressively.

Where full data is not available, organizations shall disclose:

  • Scope of available data
  • Data limitations
  • Plans for improvement

10. Regulatory Alignment

UPPS 501 is designed to support alignment with social and human rights-related regulatory frameworks and standards across jurisdictions.

This includes alignment with due diligence frameworks and human rights standards.

UPPS 501 enables structured disclosures that can be mapped to regulatory requirements, supporting multi-jurisdiction compliance and reducing reporting burden through a unified disclosure framework.

Compliance Checklist

[INFORMATIVE]

This checklist provides a summary of key compliance requirements for UPPS 501. Refer to the normative sections above for complete requirements.

Labor Practices (UPPS 501.5.1)

  • Disclose presence of child labor risk
  • Disclose presence of forced labor risk
  • Disclose worker health and safety conditions
  • Disclose working hours and labor protections

Supply Chain Due Diligence (UPPS 501.5.2)

  • Disclose existence of due diligence policies
  • Disclose supplier audits conducted
  • Disclose corrective actions implemented

Conflict-Affected and High-Risk Sourcing (UPPS 501.5.3)

  • Disclose percentage of materials sourced from high-risk regions
  • Disclose identification of high-risk regions, where applicable
  • Disclose due diligence measures applied

Economic Value Distribution (UPPS 501.5.4)

  • Disclose percentage of revenue allocated to wages
  • Disclose supplier payments
  • Disclose taxes
  • Disclose shareholder returns

Employment Impact (UPPS 501.5.5)

  • Disclose number of jobs supported (direct and indirect)
  • Disclose jobs per unit of production
  • Disclose distribution of jobs across regions

Community and Societal Impact (UPPS 501.5.6)

  • Disclose community investment associated with production
  • Disclose local sourcing and economic contribution
  • Disclose impact on local communities, where assessed

Certifications and Ethical Standards (UPPS 501.5.7)

  • Disclose relevant certifications (fair trade, ethical sourcing)
  • Disclose compliance with applicable standards
  • Disclose scope of certification coverage
Previous: UPPS 401
Next: UPPS Overview