Due Diligence Standards /
Shaping standards that deliver meaningful outcomes
Our work /
We work closely with policy-makers, companies, investors and civil society allies to translate the UN Guiding Principles on Business and Human Rights (UNGPs) into regulatory approaches that are capable of delivering meaningful outcomes for stakeholders while remaining feasible for business.
We recognize legislation as a critical element in the ‘smart mix of measures’ that states need to have in place to enable and support business respect for human rights. Since 2019, we have been closely involved in the development of the EU Corporate Sustainability Due Diligence Directive (CSDDD) as well as the Corporate Sustainability Reporting Directive (CSRD) and associated European Sustainability Reporting Standards. Our inputs to policy-makers helped shape the final text of the CSDDD including through key compromises struck along the way that helped preserve its substantial alignment with the UNGPs.
We are actively involved in other processes to develop new standards and authoritative guidance on mandatory due diligence, including participating on the Expert Group advising on implementation of the EU Forced Labor Regulation (FLR). We are regularly asked to advise on legislative and policy developments around the world and are seen as a trusted and independent advisor on the UNGPs by governments.
We ground our policy advocacy in our expertise in the UNGPs and in our understanding of what it takes for business and financial institutions to implement effective due diligence across their operations and value chains. Our advice to governments helps them design more effective policy measures that create stronger incentives and accountability for corporate respect for human rights.
The UN Guiding Principles always envisaged that states would adopt a smart mix of measures – voluntary and mandatory – to ensure that businesses respect human rights. Now, in the second decade of their implementation, there is a growing consensus that we need to get mandatory due diligence right if we are going to drive better outcomes at scale for people and planet. At Shift, we have made it a priority to support this development.”
Rachel Davis / Vice President & Co-Founder of Shift
Our approach /
Promoting alignment with the international standards
We advocate for standards that are grounded in the UNGPs and the OECD Guidelines for Multinational Enterprises. Our work seeks to support greater coherence between sustainability due diligence and reporting, climate transition and corporate governance requirements, so that companies can invest in a single, robust underlying due diligence methodology aligned with the authoritative international standards.
Bridging policy and practice
We connect practitioners and policy-makers to help ensure that legislation and authoritative guidance are informed by the experience of those who have been doing due diligence and not only by political soundbites. We help diverse stakeholders find common ground around both the letter and the practical implementation of new requirements.
Strengthening supervision and accountability
We support regulators and civil society organizations to identify credible indicators of effective corporate due diligence, drawing on our expertise in measurement and indicator design. We develop guidance on assessing company practices, disclosures and governance systems that can help distinguish meaningful action from superficial approaches.
Our advocacy work is supported by a number of grants that enable us to be fully independent in the positions we take. For more on this, see our Transparency page.
Featured resources /
CSDDD Explainer series
Short briefings for company practitioners on key aspects of the CSDDD to support robust implementation aligned with the UNGPs.
Shift statement on final Omnibus result
Our assessment of where the Omnibus revisions to the CSDDD and CSRD landed in December 2025 and why the legislation remains substantially aligned with the UNGPs.
From Policing to Partnership report
Recommendations on why taking a partnership approach to supply chain relationships matters in driving better outcomes under due diligence legislation, informed by fieldwork in Kenya, Tanzania, Bangladesh and Thailand.
Signals of Seriousness for Due Diligence
A reference tool for evaluating the robustness of a company’s human rights due diligence efforts against the UNGPs.
Designing Enforcement of Mandatory Due Diligence
Recommendations from our project with the UN Office of the High Commissioner for Human Rights on setting up effective administrative oversight of corporate compliance with due diligence legislation.