المقال
Corporate Law Update: Human Rights Reporting Initiatives
Shift has conducted research into...developments [with regard to reporting on human rights] and provides this public note to update the 2011 [Corporate Law Project] findings related to reporting, and in particular question 16 of the Human Rights and Corporate Law Report: “Are companies required or permitted to disclose the impacts of their operations (including human rights impacts) on non-shareholders, as well as any action taken or intended to address those impacts, whether as part of financial reporting obligations or a separate reporting regime?” We welcome comments and questions on the note, and any other information about relevant regulatory and/or stock exchange requirements in this area. Please contact Anna Triponel, Advisor at Shift, at anna.triponel[at]shiftproject.org.