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Corporate Human Ri
ghts
Reporting
Topics
Reporting
Practices
Tools
This document is available for free download on www.globalreporting.org/humanrights
A Resource Guide to
About GRI’s Research and
Development Publication
Series
Copyright
The material in this publication is copyrighted.
Realizing Rights, UN Global Compact and GRI
encourage the dissemination of the content
for educational purposes. Content from this
publication may be used freely without prior
permission, provided that clear attribution is given
to Realizing Rights, UN Global Compact and GRI and
that content is not used for commercial purposes.
GRI’s world class research and development
program supports a commitment to continuous
improvement by investigating challenging issues
around reporting and innovating new ways to
apply the GRI Reporting Framework in conjunction
with other standards.
Publications in the GRI Research and Development
Series are presented in three categories:
Topics
Research and implications on reporting
related to subjects such as biodiversity
and gender
Global Reporting Initiative, the Global Reporting
Initiative logo, Sustainability Reporting Guidelines,
and GRI are trademarks of the Global Reporting
Initiative.
© 2009 GRI, Realizing Rights, UN Global Compact
and GRI
Tracking reporting practices and
implementation, and assessing future
scenarios.
Reporting
Practices
ISBN number: 978-90-8866-031-3
Tools
Guidance for using the GRI Reporting
Framework in combination with other
standards
This document ‘Reporting on Human Rights, falls
under the
Topics
category.
2
Acknowledgements
The mission of
Realizing Rights: The Ethical
Globalization Initiative
is to put human rights
standards at the heart of global governance and
policy-making and to ensure that the needs of the
poorest and most vulnerable are addressed on the
global stage.
www.realizingrights.org
REC, prepared the report with support from REC staf.
For a full list of participants see Appendix.
Launched in 2000, the
United Nations Global
Compact
is a both a policy platform and a practical
framework for companies that are committed to
sustainability and responsible business practices.
As a multi-stakeholder leadership initiative, it seeks
to align business operations and strategies with ten
universally accepted principles in the areas of human
rights, labour, environment and anti-corruption and
to catalyze actions in support of broader UN goals. It
is the world’s largest voluntary corporate citizenship
initiative, with over 6,500 signatories based in more
than 130 countries.
www.unglobalcompact.org
The
Global Reporting Initiative
has pioneered
the development of the world’s most widely used
sustainability reporting framework and is committed
to its continuous improvement and application
worldwide. This framework sets out the principles
and indicators that organizations can use to measure
and report their economic, environmental, and social
performance.
www.globalreporting.org
Roberts Environmental Center
Emil Morhardt, Director of the Roberts Environmental
Center, and Roberts Professor of Environmental
Biology at Claremont McKenna College, directed the
REC’s participation in this study. Elgeritte Adidjaja,
Research Fellow at the REC, directed data collection
and designed and managed the database. Twenty-
three students, listed in the Appendix, participated
in data collection. One student, Selene Isaacson
did a large portion of the data collection and was
instrumental in collecting examples from company
texts. Sia Morhardt, Senior Consulting Fellow to the
1
GRI Research and
Development Series
Topics
Research conducted by:
Emil Morhardt, Roberts Environmental Center
Elgeritte Adidjaja, Roberts Environmental Center
Lead editors:
Sean Gilbert, GRI
Damir Dragicevic, GRI
Designer:
Tuuli Sauren,
INSPIRIT International Communications
2
© 2007 GRI
2
TABLE OF CONTENTS
Table of Contents
Foreword
4
Executive Summary
4
Introduction
5
1. Introduction
5
Section 1: The Business and Human
Rights Debate
6
2. Research Methodology
6
1.1 Internationally recognized human
rights standards
6
3. Results and Discussion
8
3.1. Patterns in the Presentation of Human
Rights Information
1.2 Turning a commitment to human rights
into practice
7
8
3.2. Topics Addressed in Human Rights
Sections of Company Reporting
Section 2: Human Rights Reporting –
Key Issues and Challenges
8
2.1 How should an organization determine
the scope of human rights reporting?
8
2.2 What is complicity and what does it
mean for reporting?
9
3.3. Human Rights Related Organizations
Referenced in Sample Reports
10
9
3.4. Frequency of Reporting on G3 Human
Rights Topics and Performance
Indicators
11
3.5. Depth of Reporting on G3 Human
Rights Topics
2.3 Human rights due diligence
10
16
2.4 Addressing performance
10
3.6. Quantitative versus Qualitative
Performance Reporting
Section 3: Guidance on Human Rights
Reporting
19
13
4. Conclusions
23
3.1 Deciding on the scope of a human
rights report
13
4.1. Patterns in the Structure and
Organization of Human Rights
Reporting
3.1.1 Choosing which stakeholders
to include in reporting
13
23
4.2. What Is and Should Be Included in
Human Rights Reporting? 23
4.3. Quantitative Performance Reporting 24
4.4. Directions for Reinement of Human
Rights Performance Reporting
3.1.2 Prioritizing rights for inclusion
in reporting
14
3.2 Addressing the issue of complicity
14
3.3 Reporting on human rights due
diligence
15
24
3.3.1 Company- or group-level
assessment of potential human
rights impacts
15
Appendixes
Table A2-1: References for human rights
organizations and guidelines and
their key activities.
3.3.2 Human rights policies
17
25
3.3.3 Integration
17
Table A3-1: List of companies included in the
study and their classiications. 26
Table A3-2: Consolidation of sectors.
3.3.4 Tracking performance
18
Conclusion
19
31
Table A3.5-1: Frequency by sector of HR topics
1-9 being reported as policy,
action, or performance.
Appendix – Further Reading
20
32
Table A3.5-2: Frequency by region of HR topics
1-9 being reported as policy,
action, or performance.
33
Table A3.5-3: Depth of reporting index scores
by sector and region for HR topics
1-9.
34
People working at the Roberts Environmental
Center on data collection
35
3
GRI Research and
Development Series
Topics
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