Can a company include its responses to the Reporting Framework in other reports it issues, or does the company have to issue a stand-alone report to meet the requirements of the Reporting Framework?

It is assumed that most companies will include their responses to the Reporting Framework within a broader annual report, sustainability report or integrated report. They may also choose to use the Framework to provide a stand-alone report on human rights.

Answers to the questions in the Reporting Framework can be supported by data required under an industry-specific or issue-specific initiative of which the reporting company is a member, thus increasing efficiencies for the companies. The Reporting Framework implementation guidance includes cross-references to other reporting initiatives to highlight commonalities and increase feasibility.