…[The] FLA expressed an interest in having a review conducted of the implications of the Guiding Principles for its own work. They requested that Shift...undertake this review...Section Three [of this report] highlights...key features of…the corporate responsibility to respect human rights…that are particularly relevant to companies that participate in the FLA. Section Four then analyzes the policies and process of the FLA against…the…elements of the corporate responsibility to respect...: the policy commitment, the four due diligence steps (assessing, integrating and acting, tracking, and communicating) and remediation processes. In each case, it...sets out...areas of particular strength as well as discrepancies with the Guiding Principles. Section five sets out a number of conclusions, including key strengths of the FLA’s work with regard to the UN Guiding Principles, and recommendations for further alignment.