The fourth step of human rights due diligence is communicating about the company’s efforts to prevent and address human rights risks. This means that the company should be prepared to demonstrate the effectiveness of its efforts in practice. There will be a range of audiences for the company to consider, ranging from affected stakeholders to shareholders and investors, to human rights experts to governments and others who are interested in or concerned about the company’s human rights performance. Companies whose operations or business relationships involve severe human rights risks should report formally on their efforts.
Learn more: see all our resource library listings below, as well as specific sections from these comprehensive resources:
February 2015 | Shift, Mazars
The UNGP Reporting Framework and its 31 “smart” questions guide a company through the steps they should take to both manage human rights risks and report on them.
July 2014 | Anna Triponel
The UK Financial Reporting Council's new guidance lays out expectations for companies on reporting on human rights.
June 2014 | Shift
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.
April 2014 | Caroline Rees
The adoption of the EU law on non-financial reporting is a potentially pivotal moment for the advancement of responsible business conduct.
November 2013 | Shift
This resource reviews regulatory and stock engage requirements on corporate reporting that reference human rights. The research took place in 2013 – since that time, a number of corporate reporting requirements have been developed or amended.
May 2011 | John G. Ruggie; UN Human Rights Council
This report summarizes the findings based on extensive research and consultation with corporate law experts in multiple jurisdictions regarding the links between corporate and securities law and human rights.