"Human Rights vs. Competitiveness: A False Dilemma?", 6 November 2025

This study - authored by UNDP and supported by the World Benchmarking Alliance - challenges the long-held belief that strong human rights performance comes at a cost to business competitiveness. Through a five-year quantitative analysis of 235 global firms, it provides compelling evidence that improving corporate human rights policies, processes and practices does not negatively impact their financial performance. 

On the contrary, the report reveals a positive link between improved human rights records of companies and enhanced asset efficiency. It thereby reframes human rights due diligence as a strategic investment in resilience and long-term value.