The UN Guiding Principles Reporting Database was developed by Shift in support of the UN Guiding Principles Reporting Framework, a joint initiative of Shift and Mazars.
When companies pay attention to the quality of their human rights reporting, this typically leads them to focus more attention on their performance as well, motivating improvements over time. That is the ultimate objective of the UN Guiding Principles Reporting Database.
The UN Guiding Principles Reporting Database shows what companies say about how they are implementing the UN Guiding Principles on Business and Human Rights (UNGPs), based on their public disclosure. Our team of analysts uses the questions of the UN Guiding Principles Reporting Framework to manually review companies’ entire body of disclosure, and maps relevant disclosure to UNGP Reporting Framework questions. This allows Database users to see, in a clearly organized structure, what companies say they are doing to implement each element of the corporate responsibility to respect as set out in the UN Guiding Principles.
–> Reporting Trends and Insights: Jump to our analysis series examining strengths and weaknesses in companies’ disclosure and performance on business and human rights.
Complete details of the methodology for the UNGP Reporting Database are available on our methodology page. Key points to know about the Reporting Database:
- Our team of analysts manually review companies’ entire body of disclosure. Each company’s entry in the Reporting Database is compiled by humans reading disclosure — we do not use automatic search functions or algorithms, or rely on companies’ own uploads of data. We do consult with companies at the end of our review process regarding our findings.
- The UNGP Reporting Database is not a rating, ranking or benchmark of corporate performance or disclosure. By displaying the primary source information — the text of companies’ own disclosure — in a format wholly aligned to the UN Guiding Principles, the Reporting Database enables companies and their stakeholders to draw their own conclusions about how meaningfully a company is reporting on how it respects human rights in practice. Of course, the UNGP Reporting Database can be a very helpful source to inform analyses of others’ rating and benchmarking efforts. To see how the UNGP Reporting Framework — the framework around which the Reporting Database is organized — aligns with various other reporting, ranking and benchmarking initiatives, please see our cross-references tool.
- The Database currently includes 79 companies from eight sectors. Sectors represented are: apparel and footwear; banking and financial services; food and beverage; ICT; oil equipment and services; oil, gas and extractives; palm oil; tobacco. Per sector, we review the largest companies by market capitalization. We regularly add companies and sectors and some companies have been reviewed on multiple years of reporting. To see all the companies currently in the Database, jump to our Companies page or see them listed on the Explore Disclosures page.
- The Database draws from all relevant information companies publish in their own websites and reports. Our analysts do review companies’ entire body of disclosure, not only sustainability or annual reports. We do not review disclosure only available on websites not controlled by the company, in the interest of encouraging integrated approaches to how companies think and talk about human rights in their core business.
- The Database is searchable by sector, headquarters location, salient issue, company and question of the Reporting Framework. The results are viewable in your browser or downloadable as an Excel file. We also offer ready-made datasets organized by larger filter categories, as a faster alternative to datasets generated dynamically by the database.
- Each company has a dedicated company page that includes information such as the last date the company’s disclosure was reviewed, which resources were consulted for inclusion in the database and whether or not the company responded to the project team’s invitation to discuss its findings.
“The UNGP Reporting Database helps investors assess the material impact of human rights on companies’ performance. This helps us as investors to examine the extent to which current company reporting meets our expectations for meaningful disclosure around human rights risks, as clarified by the UN Guiding Principles Reporting Framework. Shift has created an agile tool where investors are able to download the disclosed data for customised analysis, facilitating ESG integration in investment decision-making. We are excited by the opportunity this database presents in our engagements with companies,”
– Professor Christine Chow
Associate Director and Team Lead on human and labour rights
Hermes EOS of Hermes Investment Management
“Ultimately, investors want to protect value by knowing human rights risks are being monitored and managed by the companies they invest in. The UN Guiding Principles Reporting Framework provides smart and comprehensive guidance that means investors can more effectively identify and understand human rights risks in their portfolio. With the latest database, companies now also have a means to compare their reporting — and performance — to that of their peers, and compare it to the questions of the Reporting Framework.” – Lauren Compere, Managing Director at Boston Common Asset Management