The first step of human rights due diligence is assessing how the company’s operations and business relationships can pose risks to human rights. This means considering the negative human rights impacts that the company’s current or planned activities could have on individuals and communities. It also means considering negative impacts that could arise through any of a company’s business relationships in its value chain, such as suppliers, contractors, joint venture partners or business customers. The process should include both actual impacts that have happened as well as potential impacts – or what are often called “human rights risks.” Assessing impacts can be a challenging process. Identifying the company’s “salient” (or leading) human rights issues can provide a focus for the company’s efforts based on an evaluation of where the risks of harm to people may be most severe.
Learn more: see all our resource library listings below, as well as specific sections from these comprehensive resources:
BEYOND AUDIT: Many companies rely on audits to assess for human rights risks in their supply chains. Read about the limitations of this approach -- and alternative approaches being used by leading companies.
March 2020 | Nora Mardirossian
This resource is part of a growing collection designed to help investors read and interpret corporate human rights disclosure. This specific resource focuses on excerpts from company reporting on company efforts to tackle gender-based impacts.
March 2020 | Erika Piquero
This resource is part of a growing collection designed to help investors read and interpret corporate human rights disclosure. This specific resource focuses on excerpts from company reporting on engagement with vulnerable stakeholders.
December 2019 | Michelle Langlois
Au cours de la phase 1 de cette étude, Shift a analysé le reporting en matière de droits de l'homme des 20 plus grandes entreprises françaises de 2017 et début 2018, avant que les entreprises ne soient tenues de se conformer à la loi sur le devoir de vigilance. Dans cette deuxième phase, nous examinons leurs premiers plans de vigilance et leurs rapports de mise en œuvre de 2018 et 2019.
November 2019 | Michelle Langlois
This two-part study aims to uncover whether the French Duty of Vigilance Law, which imposes mandatory human rights due diligence and reporting, would have any influence on the maturity of the companies’ public disclosure, as measured against the expectations of the UN Guiding Principles on Business and Human Rights (UNGPs).
September 2018 | Michelle Langlois
For 3 years, Shift’s Reporting Program has mapped and analyzed the human rights disclosure of over 130 companies around the world. In this special report, we are bringing the spotlight to France, where we have analyzed and dissected the reporting of the top 20 companies listed on the CAC 40 index (by market cap). The purpose of this two-part report is to evaluate the extent to which the new French legislation brings companies closer to the reporting expectations that were set by the UN Guiding Principles on Business and Human Rights.
April 2016 | Shift, UN Global Compact
This webinar, hosted by the UN Global Compact, provides an overview and discussion of how human rights can and should be considered in mergers and acquisitions processes. It features speakers from Shift, Total and Ericsson.
February 2016 | Shift and Mazars; UN Guiding Principles Reporting Framework
What are salient human rights issues and why do they matter? This short video introduces the concept and explains how companies should focus on salient issues for both action and reporting.
January 2016 | Anna Triponel, Shift
This resource provides guidance on how companies can identify and address human rights risks when structuring mergers and acquisitions (M&A) transactions.