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Report

19 Oct 2018

Author:
UN Working Group on business & human rights

Full report: "Human rights due diligence in practice – building on what works and addressing the gaps"

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In the present report, the Working Group on the issue of human rights and transnational corporations and other business enterprises takes stock of business and government action to advance the implementation of corporate human rights due diligence as set out in the Guiding Principles on Business and Human Rights: Implementing the United Nations “Protect, Respect and Remedy” Framework. It highlights emerging good practices that should be built upon and scaled up in order to address gaps in current practice....Policy frameworks in emerging markets have also been inspired by the human rights due diligence concept of the Guiding Principles, such as in China and Indonesia. In the 20 national action plans on business and human rights that have been issued to date, Governments have reaffirmed the expectation that business enterprises in their territories or jurisdictions exercise human rights due diligence...According to human rights benchmarking and rating assessments, the majority of companies covered by the assessments do not demonstrate practices that meet the requirements set by the Guiding Principles. This may indicate that risks to workers and communities are not being managed adequately in spite of growing awareness and commitments....While some home Governments have introduced due diligence or disclosure legislation, such efforts also remain patchy. Related to that, even as civil society organizations and many business enterprises welcome legislation requiring disclosure on modern slavery and risks to human rights, there is a lack of harmonization and coordination between Governments pursuing this agenda...

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