Communication and Reporting

Communication and the UNGPs

Examples of Communications/Reports from Companies on Human Rights

  • Rio Tinto report:  Why Human Rights Matter (2013): A publication co-authored by Rio Tinto and the Centre for Social Responsibility in Mining that provides guidance on engaging inclusively and integrating human rights into community engagement and social performance planning processes.  It also provides insight into how businesses an build enduring and positive relationships with communities.
  • Nestlé: Talking the Human Rights Walk (December 2013): In this report, Nestlé reported publicly on its human rights impacts – and steps it is taking to address these – across seven countries. The report was prepared in partnership with the Danish Institute for Human Rights, which has assisted with undertaking human rights impact assessments and integrating human rights throughout its operations. The report discusses the ways in which human rights impacts were assessed at both the corporate and country operations level.

Examples of Allegations/Issues and GBI Company Responses

Public responses made by companies to allegations relating to their sponsorship the 2014 Winter Olympics include responses by:

Burma Reporting Requirements and The Coca-Cola Company Report

  • The US Government’s Burma Responsible Investment Reporting Requirements took effect on 23 May 2013.  This page of the Business and Human Rights Resource Centre’s website provides information about the requirements (including the full text of the Reporting Requirement), copies of reports submitted by companies and commentary by civil society organisations.
  • Responsible Investment in Myanmar: The Coca-Cola Company (2013): A detailed report prepared by The Coca-Cola Company that outlines the due diligence processes, and risk prevent and mitigation measures it has adopted as regards its operations in Myanmar. The report encompasses measures relating to anti-bribery and anti-corruption, work place rights, human rights, environmental challenges, technical due diligence, community and stakeholder engagement, security, land acquisition and transparency.

Projects/Reports Focused on Human Rights Reporting, Including GRI, RAFI, ICAR

Global Reporting Initiative (GRI)

  • Sustainability Reporting Guidelines: Implementation Manual (2013): This Implementation Manual provides explanations of key concepts included in the G4 Sustainability Reporting Guidelines, as well as guidance on how to apply the Reporting Principles and Standards Disclosures and on how to prepare information to be disclosed.
  • Update on European Framework for Non-Financial Reporting (February 2014): GRI has recently published a brief update on work to develop a European framework on non-financial reporting.  According to the update, Members of the European Parliament have welcomed the proposal, but requested certain amendments be made. The European Commission, Parliament and Council are currently working together, and the proposal may be voted on as early as March if agreement between the three bodies is reached.
  • Update on GRI linkage Documents (February 2014): GRI is developing linkage documents that provide guidance on how companies can use different reporting and normative frameworks to produce robust sustainability reports. These documents purport to link the GRI reporting frameworks to the UNGPs.  Linkage documents connecting the GRI G4 guidelines with the UN Global Compact Communication on Progress and also the ISO 26000 have already been published. Further linkage documents are currently in development.
  • ICAR: “Knowing and Showing”: Using US Securities Laws to Compel Human Rights Disclosure (October 2013): This report by the International Corporate Accountability Roundtable (ICAR) examines the legal framework surrounding US securities reporting standards – including disclosure provisions – and the intersections between these standards and human rights impact and risk assessments.  It also highlights sources of human rights-related disclosure by public companies and relevant resources.
  • The Business and Human Rights Reporting and Assurance Frameworks Initiative (RAFI) (2013) Shift, Mazars and GRI are collaborating to develop the Business and Human Rights Reporting and Assurance Frameworks Initiative, which will address questions concerning what constitutes good corporate human rights reporting, and what should be involved to ensure good assurance of such reports. Discussion and framing papers, consultation reports and stakeholder comments are provided at this website. They include:

Tracking and Measuring Company Progress on Human Rights

The UN Guiding Principles on tracking human rights performance

Human Rights Performance Benchmark for Business Project, led by IHRB/Aviva