Since the Reporting Framework is based on a set of questions, what is considered a ‘good’ answer? Good reporting is not the same as good performance, and vice versa. A good answer to a question depends on the company, its context and how far it has progressed in its work to implement its responsibility to respect human rights under the UN Guiding Principles. It will be important to recognize that an answer that shows where a company has challenges, where it acknowledges impacts and discusses how it is addressing them, and where it sets out plans for improvement will often be a better answer than one that implies that all is perfect. The project team is developing further short guidance on what to look for and reward in companies’ reporting, which will be posted on this website in the Resources section.