This Operational Guidance elaborates on the Accountability Framework’s Core Principles 2.1 and 2.3 regarding respect for workers’ rights in the context of all production, processing, and trade activities in the agriculture and forestry sectors. This guidance includes: 1. An overview of company obligations to respect the rights of workers; 2. Elaboration of each of the workers’ rights provisions, including a summary of what they entail and best practice for preventing and mitigating risks of adverse impacts to these rights related to commodity supply chains; 3. Information on how effective company management systems, including due diligence processes, can be developed and implemented to help safeguard workers’ rights. Recognizing that there are already numerous guidelines and resources available to define and support the implementation of workers’ rights norms, a main purpose of this document is to synthesize accepted best practice to help facilitate its adoption by companies. Additionally, this document guides companies on the establishment of policies and systems that are effective at managing workers’ rights issues in an integrated manner alongside other key human rights and environmental issues. Other sections of the Framework are cross-referenced where they are relevant to company efforts to respect workers’ rights. For readers seeking additional detail, this Operational Guidance also points to key external resources on various workers’ rights topics.