Reporting Framework

Co-facilitated by Shift and Mazars

In today’s ever more transparent world, companies are under increasing pressure to show that they respect human rights throughout their operations and value chains. That means demonstrating that they are not harming the fundamental dignity and welfare of people as they go about their legitimate work and generate the jobs, wealth and growth that benefit all societies.

The UN Guiding Principles Reporting Framework is the first comprehensive guidance for companies to report on human rights issues in line with their responsibility to respect human rights. This responsibility is set out in the UN Guiding Principles on Business and Human Rights, which are the authoritative global standard in this field.

INTRODUCTION

The UN Guiding Principles Reporting Framework focuses companies’ reporting on their salient human rights issues. These are the human rights at risk of the most severe negative impact through the company’s activities and business relationships. This focus on risks to human rights is a critical feature of the corporate responsibility to respect. There is also increasing evidence that risks to human rights frequently converge with risks to business.

Where the most severe human rights impacts are concerned, this convergence is particularly strong.

The Reporting Framework provides a concise set of questions to which any company should strive to have answers in order to know and show that it is meeting its responsibility to respect human rights in practice. It offers companies clear and straightforward guidance on how to answer these questions with relevant and meaningful information about their human rights policies, processes and performance.

Companies’ answers to the questions in the Framework would ideally be included in a broader annual report, including where this is an integrated report. They may also appear in a sustainability or corporate responsibility report, or they may be used as the basis for a stand-alone human rights report.

Richard Karmel has led Mazars’ support and impact upon the Reporting Framework and his thoughts on a variety of subjects regarding corporate human rights can be found on his blog.

For more information about the Reporting Framework visit UNGPReporting.org or see the PDF below.

Richard Karmel UNGP Reporting Framework image