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NEGATIVE IMPACT ON HUMAN RIGHTS

A negative human rights impact occurs when an action removes or reduces the ability of an individual to enjoy his or her human rights.

The UN Guiding Principles Reporting Framework and its Implementing and Assurance Guidance are the product of collaboration between Shift and Mazars LLP. They are licensed under the Creative Commons Attribution-No Derivatives Works Version 4.0 United States License. You are free to copy and redistribute this work in any medium or format for any purpose, even commercially; provided that you give credit to both Shift and Mazars LLP and that you do not alter the content of the document in any way. © 2015 Shift Project Ltd., © 2015 Mazars LLP.

Shift developed and is the owner of the UN Guiding Principles Reporting Database. © 2016-2017 Shift Project Ltd.