Through this guide, we share what companies can do to create the enabling conditions for the payment of living wages, in line with their commitment to the ETI Base Code. We outline our expectations of members and provide guidance on winning senior executives’ support for living wages. We share practical steps for developing living wage strategies and collaborating with stakeholders to identify sustainable, scalable solutions. We also cover the vital question of how to offset the cost of increased wages. Finally, we share ETI members’ experiences of supporting living wages