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[PDF] John Ruggie and Shift comments to Financial Reporting Council's Exposure Draft: Guidance on the Strategic Report
Author: Shift, Published on: 19 November 2013
Shift together with its Chair, Professor John Ruggie, welcomes the UK Government’s plan to implement the UN Guiding Principles on Business and Human Rights and, in this context, its amendments to the UK Companies Act to clarify “that company directors will include human rights issues in their annual reports”. We further welcome the FRC’s draft guidance to companies on implementation of these regulations, and the opportunity to provide comments on that draft. This document sets out a number of proposed amendments to the guidance to enhance its alignment with the UN Guiding Principles on Business and Human Rights.