How is the Reporting Framework different from other non-financial reporting initiatives? Why would companies want to use the Reporting Framework? Companies today are under increasing pressure to show that they respect human rights throughout their operations and value chains. This pressure is coming from regulators, investors, stock exchanges, civil society groups and consumers. However, up to this time there has been little clarity regarding what companies should report publicly about their work to meet the global standard on business and human rights (the UN Guiding Principles on Business and Human Rights). The Guiding Principles Reporting Framework addresses this gap. It offers the first comprehensive guidance for companies to report on how they meet their responsibility to respect human rights in line with the Guiding Principles.