Is the use of the Reporting Framework mandatory?

The Reporting Framework is not itself mandatory. However, there are increasing regulatory requirements, including from the European Union, making it mandatory for many companies to report on their human rights performance, often with explicit reference to the UN Guiding Principles. The Reporting Framework is the only comprehensive framework for reporting on human rights in line with the UN Guiding Principles that can help them fully meet these requirements.

Other pressures for more and better corporate reporting on human rights is coming from investors, stock exchanges, civil society groups and consumers. To meet these heightened expectations, companies will find the Reporting Framework to be a uniquely practical tool to help them be more transparent, accountable and capable of taking action on human rights issues in a meaningful way.