"Report of the Working Group on the issue of human rights  and transnational corporations and other business enterprises", 28 Apr 2015

In the present report, the Working Group...discusses the issue of measuring the implementation of the Guiding Principles on Business and Human Rights of the United Nations. Businesses may have an adverse impact on every human right, in any country in the world. Yet there is no comprehensive data on the nature, scale or extent of that impact. Likewise, there is no comprehensive data on the efforts made by States and companies to prevent and remedy business-related harm. The Working Group has thus identified measurement as a priority for its mandate. In  the  present  report, the Working Group has assessed  existing measurement initiatives, including not only those specific to measuring the implementation of the Guiding Principles, but also those relating more broadly to business and human rights, social  impacts and sustainability. It has highlighted gaps in coverage and some considerations to bear in mind when moving forward with the issue, and identified key entry points that could greatly strengthen the incentives and impetus for the implementation of the Guiding Principles. The report ends with concrete recommendations to States, business enterprises, international  organizations, civil society and academics, national human rights institutions and the human rights system of the United Nations.