To explain the various factors that have informed the content of the reporting company’s public commitment, including the internal or external stakeholders and experts who have had a role in its development.

A public human rights commitment, whilst not static, provides a somewhat constant reference point over time for individuals within and outside the company. It may not have changed within the reporting period. Therefore, this question will be particularly relevant for reporting companies that are reporting for the first time, that have made changes to their policy in the reporting year, or that are planning any changes to the policy. If this is not the case, companies may choose to respond to this question by referring the reader to where the process of development has been described in a prior report, making that information as accessible as possible.

Relevant information for the company’s answer could include:

• Any internal and/or external consultative processes that contributed to the development of the public commitment;

• How external inputs are reflected in the policy;

• Whether, and if so how, senior management and/or the Board were involved in the development of the commitment;

• The level (Board, senior management, or other) at which the public commitment was approved;

• Any changes in the public commitment within the reporting period;

• Any plans to update the public commitment within the next reporting period.

UN Guiding Principle 16 states that:

“As the basis for embedding their responsibility to respect human rights, business enterprises should express their commitment to meet this responsibility through a statement of policy that:

(a) Is approved at the most senior level of the business enterprise;

(b) Is informed by relevant internal and/or external expertise; …”

The commentary to Guiding Principle 16 further states that:

“The level of expertise required to ensure that the policy statement is adequately informed will vary according to the complexity of the business enterprise’s operations. Expertise can be drawn from various sources, ranging from credible online or written resources to consultation with recognized experts.”

Please note:

1. Assurance provided at the higher tiers should include indicators from lower tiers.
2. These indicators are supported by further notes in the Microsoft Excel version of the indicators. For all support materials on assurance of human rights performance and reporting, please see our website section on assurance.

TIER ONE ASSURANCE

• There is evidence that the public commitment is kept under review to identify any updates that may be necessary over time.

TIER TWO ASSURANCE

• There is evidence that the development/review of the public commitment was informed by:
  • an understanding of leading practice within the company’s sector
  • insights into the perspectives of individuals or groups who are at risk of impact from the company’s activities or through its business relationships
  • the involvement of relevant experts inside and/or outside the company
  • feedback from stakeholders outside the company
  • active engagement by senior management and the Board
• There is evidence that the public commitment is updated where necessary to reflect significant human rights developments relevant to the company’s operations and value chain.

TIER THREE ASSURANCE

no additional indicators

To give more information about the specific groups that the reporting company’s public commitment to respect human rights aims to address, in order to place the remainder of the company’s reporting in context.

In some instances, it may be explicit that the public commitment covers any and all individuals and groups who may be affected by the company’s activities or through its business relationships, or that it focuses on certain groups, such as employees. In other instances, the scope of its application may be implicit and understood within the company but not set out in the relevant public documents.

It is particularly relevant to explain whether the public commitment includes individuals who perform work for the company under temporary contracts as well as its employees. The reporting company may also wish to highlight other groups that it deems particularly relevant for its own efforts to ensure respect for human rights, such as indigenous communities, smallholder farmers, or women working in its supply chain.

Relevant information for the company’s answer could include:

• Whether the public commitment covers all individuals and groups who may be impacted by the company’s activities or through its business relationships, or whether it relates to certain, specific groups and, if so, which ones and why;

• Any groups to which the company pays particular attention, and why;

• Any plans to change the scope of individuals or groups covered by the policy commitment, and why.

UN Guiding Principle 12 provides that:

“The responsibility of business enterprises to respect human rights refers to internationally recognized human rights – understood, at a minimum, as those expressed in the International Bill of Human Rights and the principles concerning fundamental rights set out in the International Labour Organization’s Declaration on Fundamental Principles and Rights at Work.”

The commentary to UN Guiding Principle 12 states that:

“Because business enterprises can have an impact on virtually the entire spectrum of internationally recognized human rights, their responsibility to respect applies to all such rights. In practice, some human rights may be at greater risk than others in particular industries or contexts, and therefore will be the focus of heightened attention. However, situations may change, so all human rights should be the subject of periodic review.

An authoritative list of the core internationally recognized human rights is contained in the International Bill of Human Rights (consisting of the Universal Declaration of Human Rights and the main instruments through which it has been codified: the International Covenant on Civil and Political Rights and the International Covenant on Economic, Social and Cultural Rights), coupled with the principles concerning fundamental rights in the eight ILO core conventions as set out in the Declaration on Fundamental Principles and Rights at Work.

These are the benchmarks against which other social actors assess the human rights impacts of business enterprises. The responsibility of business enterprises to respect human rights is distinct from issues of legal liability and enforcement, which remain defined largely by national law provisions in relevant jurisdictions.

Depending on circumstances, business enterprises may need to consider additional standards. For instance, enterprises should respect the human rights of individuals belonging to specific groups or populations that require particular attention, where they may have adverse human rights impacts on them. In this connection, United Nations instruments have elaborated further on the rights of indigenous peoples; women; national or ethnic, religious and linguistic minorities; children; persons with disabilities; and migrant workers and their families. Moreover, in situations of armed conflict enterprises should respect the standards of international humanitarian law.”

Please note:

1. Assurance provided at the higher tiers should include indicators from lower tiers.
2. These indicators are supported by further notes in the Microsoft Excel version of the indicators. For all support materials on assurance of human rights performance and reporting, please see our website section on assurance.

TIER ONE ASSURANCE

• The public commitment does not exclude, or imply the exclusion of, any groups who could be affected by the company’s operations or value chain.

TIER TWO ASSURANCE

no additional indicators

TIER THREE ASSURANCE

no additional indicators

To explain how the reporting company’s public commitment is shared with those for whom it is relevant, whether because they are expected to implement it (for example, the company’s contractors and suppliers), because they have a direct interest in its implementation (for example, potentially affected communities, investors, consumers, and civil society organizations), or both (for example employees and contract workers).

Dissemination can include relatively simple steps such as posting the public commitment on the company’s website or intranet, inserting references to it into contracts with third parties, or engaging in conversations internally and externally to raise awareness of the policy.

One key consideration for how to disseminate the policy commitment is also its accessibility to its target audiences. For example, some individuals may regularly access a website or company intranet; others may not have Internet access but be able to read documents; others may be illiterate. In response to this question, it will be relevant to reflect the extent to which the company tailors the way the policy commitment is disseminated according to the particular audience.

Relevant information for the company’s answer could include:

• Whether and how the public commitment is communicated to employees and other individuals who work for the company (e.g., through a company intranet, in induction training, in other training, in meetings, in presentations by senior management, in written guidance);

• Whether and how the public commitment is communicated to the company’s business partners or others in the company’s value chain (e.g., through pre-business conversations, contract negotiations, contractual terms, in training, in written guidance);

• Whether and how the public commitment is disseminated in an accessible form to external stakeholders, in particular potentially affected stakeholders, (e.g., workers in the company’s value chain, trade unions representing value chain workers, communities or end users/customers who may be negatively impacted, NGOs or others who work with or advocate for potentially affected stakeholders);

• Any limitations on the dissemination of the commitment, either internally or externally, and any plans to overcome those limitations.

UN Guiding Principle 16 provides that:

“As the basis for embedding their responsibility to respect human rights, business enterprises should express their commitment to meet this responsibility through a statement of policy that: …

(d) Is publicly available and communicated internally and externally to all personnel, business partners and other relevant parties; …”

The commentary to UN Guiding Principle 16 states that:

“The statement of commitment should be publicly available. It should be communicated actively to entities with which the enterprise has contractual relationships; others directly linked to its operations, which may include State security forces; investors; and, in the case of operations with significant human rights risks, to the potentially affected stakeholders.

Internal communication of the statement and of related policies and procedures should make clear what the lines and systems of accountability will be, and should be supported by any necessary training for personnel in relevant business functions.”

Please note:

1. Assurance provided at the higher tiers should include indicators from lower tiers.
2. These indicators are supported by further notes in the Microsoft Excel version of the indicators. For all support materials on assurance of human rights performance and reporting, please see our website section on assurance.

TIER ONE ASSURANCE

no additional indicators

TIER TWO ASSURANCE

• The means through which the public commitment is disseminated is likely to be effective in gaining the attention and understanding of:
  • those individuals or groups inside the company who need to implement it
  • those individuals or groups outside the company who need to implement it
  • those individuals or groups inside and outside the company whose rights the public commitment addresses
• There is evidence that the public commitment is known and understood by:
  • those individuals or groups inside the company who need to implement it

TIER THREE ASSURANCE

• There is evidence that the public commitment is known and understood by:
  • those individuals or groups outside the company who need to implement it
  • those individuals or groups inside and outside the company whose rights it addresses