The Ethical Trading Initiative (ETI) is an alliance of companies, trade unions and NGOs that promotes workers’ rights around the world. Through this guide, they 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. They outline their expectations of ETI members and provide guidance on winning senior executives’ support for living wages. The guidance includes practical steps for developing living wage strategies and collaborating with stakeholders to identify sustainable, scalable solutions. It also covers the vital question of how to offset the cost of increased wages, and includes the experience of ETI members.