The document discusses the importance and requirements of corporate human rights reporting. It notes that while protecting human rights was traditionally the role of governments, companies now have a responsibility to respect human rights under the UN Guiding Principles on Business and Human Rights. The UK and EU are introducing new regulations requiring large companies to publicly report on their human rights impacts and policies. While small companies are exempt, all companies should adhere to the UN Principles. The document provides guidance on how companies should determine the scope of issues to report on, address complicity concerns, and ensure ongoing performance tracking on human rights.

1. Corporate human rights reporting- why
and what’s needed?

2. The connection between business and
human rights
• Traditionally protection of human rights is
government’s responsibility
• John Ruggie appointed in 2008 as UN Special
Representative of the Secretary General on
Business and Human Rights
• UN Guiding Principles on Business and Human
Rights endorsed in 2011

3. What are the UN Guiding principles about?
• Companies have a responsibility to avoid
infringing human rights of individuals and
groups
• Not a passive responsibility
• Requires positive steps
• Sets out ‘ protect,respect, remedy’ framework
• Seen as best practice standard for ALL
businesses

4. Why bother?
• Landscape changing for companies. No longer
turn profit and move on
• Greater transparency and accountability
• Regulatory requirements
• Increased reporting requirements
• Improved performance

5. What does UK Law say?
• New regulation being introduced on human
rights reporting in UK in October 2013
• New section 414C of the Companies Act
2006(Strategic Report and Directors’ Report)
Regulations 2013
• Explicit requirement that human rights issues be
considered and reported on by listed companies
• Companies to use Key performance indicators to
report the information

6. So what, I don’t operate in the UK?
• Proposed EU Directive on non-financial
reporting to be introduced. Includes human
rights
• Companies to disclose their policies
• Companies can refer to the UN Guiding
principles in the development and
implementation of their policies

7. Does the regulation apply to small
companies?
• No. Small companies exemption applies
• BUT small companies should adhere to the UN
Guiding principles that apply to ALL
companies

8. Which rights should companies
understand?
• Companies can potentially impact on all
internationally human rights
• They must consider their responsibility to
respect all such rights
• For example the Universal Declaration of
Human Rights (UDHR)

9. How should an organisation determine
the scope of human rights reporting?
• They need to decide on the range of topics
covered in a report
• The topics reported should be significant to
reflect significant economic, environmental
and social impacts
• It should look at who is affected and in what
way by the companies activities and
operations

10. How organization's should address
impacts
• Companies affect human rights directly or
indirectly.
• They need to ensure that reports address
relationships and influence over other parties
(organisations, individuals, government or
private bodies)
• Reports that ignore these factors will be
incomplete

11. Role of litigation
• Growing number of lawsuits filed have alleged
companies complicity in human rights abuses
• Complicity has legal and non-legal dimensions
• Key is knowingly providing practical assistance
or encouragement that has a substantial effect
on the commission of a crime

12. Guidance on reporting
1. Determine the scope
2. Choose which stakeholders to include in
reporting
3. Prioritize rights for inclusion in reporting
4. Address the issue of complicity
5. Report on human rights due diligence
6. Ensure performance is tracked

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