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Shift issues update on recent regulations & stock-exchange requirements encouraging corporate human rights reporting

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5 November 2013

Corporate Law Update: Human Rights Reporting Initiatives

Author: Shift

Shift has conducted research into...developments [with regard to reporting on human rights] and provides this public note to update the 2011 [Corporate Law Project] findings related to reporting, and in particular question 16 of the Human Rights and Corporate Law Report: “Are companies required or permitted to disclose the impacts of their operations (including human rights impacts) on non-shareholders, as well as any action taken or intended to address those impacts, whether as part of financial reporting obligations or a separate reporting regime?” We welcome comments and questions on the note, and any other information about relevant regulatory and/or stock exchange requirements in this area. Please contact Anna Triponel, Advisor at Shift, at anna.triponel[at]shiftproject.org.

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1 November 2013

[PDF] Update to John Ruggie's Corporate Law Project: Human Rights Reporting Initiatives

Author: Shift

Although this note provides an update where recent regulations and/or stock exchange requirements encourage or compel human rights-­‐related information to be disclosed by companies, it is not intended to describe the effectiveness of those reporting requirements in practice...[Refers to new/updated regulatory requirements on companies' human rights reporting by Brazil, Colombia, Denmark, European Union, France, India, Norway, South Africa, Sweden, UK, USA. Also refers to stock exchange requirements on social & environmental issues in Brazil, Egypt, India, Indonesia, Malaysia, Singapore, South Africa, Thailand, Turkey, USA. Refers to Myanmar Oil & Gas Enterprise (MOGE)]

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