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. It uses the questions of the UN Guiding Principles Reporting Framework to review corporate disclosure. It is designed to help companies, governments, investors, civil society organizations and other stakeholders see the extent to which a company is reporting what they need to know about its human rights performance.
The UNGP Reporting Framework is based on the global standard of the UN Guiding Principles on Business and Human Rights. It turns the second pillar of the UNGPs – the corporate responsibility to respect human rights – into a set of straightforward questions. These are questions to which companies should have answers in order to know and show that they are respecting human rights in practice.
The UNGP Reporting Database does not judge how well a company is implementing the UN Guiding Principles, nor does it rate or rank corporate performance or disclosure. Instead, the database enables companies and their stakeholders to draw their own conclusions about how meaningfully a company is reporting on its progress towards implementation of the UN Guiding Principles. The database draws only from information companies publish in their own websites and reports, in order to support integrated approaches to how companies think and talk about human rights in their core business. The database’s catalogue of corporate disclosure can be used widely to support analysis, ranking or benchmarking of corporate reporting on human rights by other initiatives.
- The Database currently covers 40 companies, including the 10 largest companies of the extractive, apparel, food and beverage and ICT sectors. Further companies and sectors will be added over time. 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 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.
- 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