On the plus side, ethical...audits have helped companies map their supply chains, signalled zero tolerance of child and forced labour, and delivered improvements in health and safety. But they are seriously flawed as a tool for assuring labour standards: they drive problems underground where auditors can't find them, and so give a false positive...Companies with more mature ethical trade programmes, Marks and Spencer, Next, Gap, Adidas and Nike for example, have recognised the limitations of audits and are investing in challenging but ultimately more transformational approaches. Investing in better HR management skills and systems is one way... Developing relationships with trade unions and ensuring workers have a right to unionise lays the foundation for mature industrial relations longer term. [I]ntegrating ethics into business practices by using a "balanced scorecard" and rewarding better workplaces with more business is another reliable approach.