Shift and Mazars, together with the HRRC, recapitulate in…[the document] Take-Aways from RAFI [Reporting and Assurance Frameworks Initiative] Consultation in 2013 the key messages that the RAFI Project Team drew from the expert multi-stakeholder consultations…The consultations informed the Project Team that there is value in reporting on processes to prevent and mitigate potential human rights impacts, as well as on actual impacts that have occurred and why….It was concluded that the frameworks should not be overly complex and that companies’ reports cannot be a panacea with regard to assessing companies’ human rights performance…The specific next steps envisaged are set out in a separate note, [titled] February 2014: Next Steps For The Project, Based On Consultations To Date…