How does the Reporting Framework work? What approach does it take?

The Reporting Framework is comprised of 31 ‘smart’ questions that enable companies to report meaningfully on their human rights performance, regardless of size or how far they have progressed in implementing their responsibility to respect human rights.

Companies also identify their ‘salient human rights issues‘: the human rights at risk of the most severe impacts in connection with their business. Most of the questions then focus on those salient issues.

Companies just beginning to use the Framework need only respond to eight of the smart questions to meet the minimum threshold for using the Reporting Framework. This phased approach is designed to incentivize companies to improve over time.

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 and reference points in to eight other reporting initiatives.

Click here to jump to the web version of the UNGP Reporting Framework and its implementation guidance.