In this report, the Business & Human Rights Resource Centre (the Resource Centre) demonstrates use of its Tea Transparency Tracker (the Tracker) and data held by Open Supply Hub to link 70 allegations from 28 publicly available sources identified in 2022 at the supplier level to 16 tea buyers: Ahmad Tea, Bettys & Taylors, ekaterra, Goodricke, James Finlay, Jenier, Marks & Spencer, Morrisons, Plus, Ringtons, Starbucks Teavana, Tesco, Tetley, Twinings, Typhoo and Unilever. These include allegations from estates and factories in India, Sri Lanka, Bangladesh, Kenya and Uganda, concerning violations which can be grouped into three key categories: the right to freedom of association, health and safety infringements, and abuses related to wages, benefits and living standards…All 16 buyers linked to the allegations of abuse were asked general questions on their response to the allegations. Tea buyers were also asked specific questions depending on the nature of allegation(s) to which they were linked. Importantly, only one company (Plus) failed to respond to the Resource Centre’s request for information.