The Business Handbook on Due Diligence in the Cocoa Sector: Addressing Child Labour and Forced Labour (Handbook) helps companies identify, prevent and address risks related to human rights in the cocoa sector, with a focus on child labour and forced labour risks. The Handbook is based on the UN Guiding Principles for Business and Human Rights (UNGPs), the ILO Conventions on child labour and forced labour, the OECD Guidelines for Multinational Enterprises (OECD Guidelines for MNEs), and the OECD recommendations on risk-based due diligence detailed in the OECD Due Diligence Guidance for Responsible Business Conduct (OECD Due Diligence Guidance) and the OECD-FAO Guidance for Responsible Agricultural Supply Chains (OECD-FAO Guidance). Together these instruments are the leading international, government-backed standards on responsible business conduct and corporate due diligence.