Oxfam has reviewed the progress made by multinational Unilever since its 2011 study into the gap between the company’s high-level policies on labour rights and the reality on the ground for workers, with a focus on the case of Vietnam. The review found that the company’s overall commitment to respecting human and labour rights has been strengthened as a result of effective leadership across the business. However, some critical implementation challenges remain that will require a systemic approach and effort to address.