The UN Guiding Principles Reporting Framework provides straightforward guidance for companies to report on how they respect human rights. The Reporting Framework is comprised of 31 questions, and companies just beginning to use the Framework need only respond to eight of the questions to meet the minimum threshold for using the Reporting Framework. This phased approach is designed to incentivize companies to improve over time.
Available for download at this time are two documents:
- Option 1: The UN Guiding Principles Reporting Framework (the questions), with the reporting principles;
- Option 2: The UN Guiding Principles Reporting Framework with implementation guidance. The implementation guidance to the Reporting Framework addresses each question of the Reporting Framework and states its objective, supporting guidance, relevant information, citations from the UN Guiding Principles on Business and Human Rights and cross-reference points to eight other reporting initiatives.