Objectives

The UN Guiding Principles Reporting Framework provides clarity, for the first time, on how companies can report in a meaningful and coherent way on their progress in implementing their responsibility to respect human rights. The objectives of the Reporting Framework are threefold:

  1. Provide guidance to companies about how best to disclose information about their human rights policies, processes and performance. The Framework focuses companies on reporting information that it is meaningful for their shareholders and other stakeholders to read, and which can support better ongoing dialogue with their stakeholders. Jump to the Reporting Framework and implementation guidance
  2. Ensure the Framework is feasible for companies to apply. The Framework recognizes the existence of companies’ resource constraints and their need to be able to apply the Framework in the context of their broader sustainability, integrated or other annual reporting and with regard to legitimate legal and confidentiality limitations. Jump to our FAQ to learn more about how companies can use the Reporting Framework
  3. Help companies to improve management systems. The Framework is designed to help companies foster the internal conversations, decisions and actions that directly support more effective management of human rights risks and impacts. See how companies are applying the Reporting Framework to improve management systems

The UN Guiding Principles Reporting Framework also offers a valuable tool to companies’ internal auditors, investors, civil society organizations and consumers, as well as to people who may be impacted through companies’ activities and business relationships. It provides a practical set of questions and information requirements through which they can engage a company in a substantive and meaningful conversation about how it meets its responsibility to respect human rights. Company reporting against the Framework should provide a robust basis to deepen and focus those conversations, offering insights into a company’s culture, strategy and approach to key stakeholder relationships.

Relationship to other key reporting initiatives

For companies applying a Reporting Framework that addresses different aspects of non-financial performance, such as the Global Reporting Initiative’s G4 Framework or the Integrated Reporting Framework, the UN Guiding Principles Reporting Framework provides an important addition and complement. It enables companies to ensure that their human rights reporting is complete, meaningful and aligned with the global standard on corporate respect for human rights. Moreover, specific information required under the G4 Framework, as well as industry- or issue-specific business and human rights initiatives, can be used to support companies’ answers to questions in this Framework. Cross relationships to other key initiatives are set out within the implementation guidance to the Reporting Framework to help companies produce human rights reporting that addresses its various reporting requirements and choices coherently. In addition, the online cross-references feature allows website users to view as many cross-references for as many Reporting Framework questions as they like, all in a few clicks.