The Global Reporting Initiative (GRI) and the Reporting and Assurance Frameworks Initiative (RAFI) have signed a Memorandum of Understanding (MoU) to underline their mutual commitment to advancing meaningful corporate human rights reporting...The MoU between GRI and RAFI reflects their joint commitment to identify opportunities for the language of the reporting and assurance frameworks to dovetail with the GRI Sustainability Reporting Guidelines. This should ensure that GRI and RAFI together provide companies with a clear roadmap on how best to report on the implementation of the UNGPs.