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20 Apr 2015

Business and Human Rights Reporting and Assurance Frameworks Initiative (RAFI)

Shift & Mazars paper explores challenges for assurance sector in corporate human rights reporting

This Vision for Human Rights Assurance paper explores a range of challenges that the field of assurance currently faces with regard to human rights reporting, and which need to be addressed if it is to offer value to companies and reliability, trust and credibility to the readers of their reports. The challenges, ideas and proposals raised in this paper are based on inputs from a broad range of stakeholders who have been consulted over the last year as part of the ongoing Human Rights Reporting and Assurance Framework Initiative (RAFI). The paper is put forward as a means to further advance discussions about how best to approach the development of an assurance framework for the assurance of human rights reporting in the coming months.