This resource analyzes corporate reporting from 43 companies between 2013 and 2014 to examine how they report on human rights in line with expectations of the Guiding Principles.
June 2014 | Shift | Pages: 35
This report provides an analysis of corporate reporting related to human rights from October 2013 to March 2014. Since that time, corporate reporting has further evolved. To see more examples of corporate reporting on human rights, we suggest exploring the many companies listed in the UN Guiding Principles Reporting Database. For examples of good corporate reporting on human rights, we recommend reading Examples of Good Reporting on the UNGP Reporting Framework website.
The underlying research for this report was commissioned by Shift to build understanding of how leading companies across different sectors currently report on their human rights performance, and how this disclosure relates to the UN Guiding Principles on Business and Human Rights. The research was desk-based, using the information publicly reported during the period from October 2013 to March 2014 (or earlier) by the 43 companies in the research sample.
The findings summarized here indicate that many companies already disclose information about their human rights performance in relation to the key components of the corporate responsibility to respect human rights, as set out in the UN Guiding Principles. However, most disclosure on human rights is at present limited to relatively general statements about process, with little information disclosed about how these relate to specific risks or impacts, or company responses to them.
That said, examples included within the research sample also illustrate that fuller and more specific disclosure on human rights performance is feasible. Companies whose disclosure is excerpted in this report include Rio Tinto, Nike, Gap Inc., HP, Anglo American, Ford Motor Company, PVH, Timberland, Nestlé, Coca-Cola Company and AngloGold Ashanti.
General trends identified within the research sample are as follows: