Tin Code 7.3 Responsible Sourcing Assurance ‘Fully Aligned’ with OECD Guidance 

An independent assessment confirms that the standards and implementation of Tin Code 7.3 Responsible Sourcing Assurance for tin smelters is ‘Fully Aligned’ with the OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas. This achievement reflects the Tin Code’s alignment with internationally recognised due diligence practices for responsible sourcing.

The Tin Code’s responsible policies and standards were independently assessed as ‘Fully Aligned’ in 2021. A further implementation assessment between 2024 and 2026 evaluated how these standards work in practice. To ensure a thorough review, the assessment included site observations at primary and recycling tin smelters in Europe and Africa.

Key strengths in the implementation of the Tin Code programme include:

• Auditors were generally effective in challenging the sites on all areas of the Tin Code standard and underlying expectations set by the OECD.

• A strong focus on ‘continuous improvement’ which is understood by auditors.

• Supporting sites to align with the OECD Guidance while ensuring companies retained individual responsibility for due diligence.

• Knowledgeable auditors adapting assessment approaches and questions to local contexts.

• Highlighting the thoroughness of annual published audit reports and assured company Step 5 reports online, giving stakeholders access to information for efficient due diligence. The Tin Code also provides a public progression chart to demonstrate commitment to continuous improvement.

The report identified only one area for improvement regarding transport documents, which ITA is committed to clarifying as part of its training procedures.

The Tin Code Assurance is increasingly being used by smelters to support responsible sourcing and provides a robust framework for demonstrating due diligence to downstream customers and stakeholders, see reports here. Importantly, the assurance system is also available to non-ITA smelters, enabling wider adoption of OECD-aligned responsible sourcing practices across the tin industry. Outputs from the Tin Code 7.3 assurance feed directly into full ESG Tin Code reports, providing actionable insights on supply chain due diligence and supporting continuous improvement across the sector.

For transparency, ITA has published the final alignment assessment reports here: Tin Code | Responsible Sourcing