What should an employer do if it cannot accept proposals made by trade union or employee representatives during a collective redundancy procedure?

Employers should approach consultation with the aim of avoiding redundancies, where possible. Employers should listen to suggestions made by trade union and employee representatives and seriously consider them. Ideally, consultation should take place until both parties are satisfied that consultation has concluded. However, if agreement is not reached, it will be up to the employer to decide whether or not it is able to accept suggestions made by the representatives. If it is not possible to act on suggestions made, for example because they are not practicable or cost-effective, management must explain why the suggestions are not actionable, providing full business rationale.