Human Rights Due Diligence: The State of Play in Europe

Beginning in 2017, several European states including France, Germany and the Netherlands began to adopt versions of mandatory human rights due diligence legislation.
Strengthening the S in ESG

Guardrails, Guidelines and Thematic Recommendations for designing better social indicators and metrics.
Aligning the EU Due Diligence Directive with the International Standards: Key Issues in the Negotiations

In this report, Shift takes stock of where progress has been made in negotiations on the Corporate Sustainability Due Diligence Directive – and where work still remains – to ensure greater alignment between the positions of the three EU political institutions – the Commission, Council and Parliament – and the international due diligence standards.
Shift’s Submission to the ISSB’S Consultation on Agenda Priorities

This submission is a response to Survey Questions 5 and 6, relating to: Question 5—New research and standard-setting projects that could be added to the ISSB’s work plan: Human capital; and Question 6—New research and standard-setting projects that could be added to the ISSB’s work plan: Human rights.
Understanding business impacts on people: the complementary approaches of ‘business and human rights’ and ‘social and human capital’

The fields of ‘business and human rights’ and ‘human and social capital’ address the management and measurement of business impacts on people – but there is often confusion about where these approaches overlap and where they diverge.
Putting the European Sustainability Reporting Standards into Practice

This series is for everyone and anyone tasked with putting the standards into practice – whether you’re working within a company, or advising one.
Designing an EU Due Diligence Duty that Delivers Better Outcomes

In our latest report, From Policing to Partnership: Designing an EU Due Diligence Duty that Delivers Better Outcomes, we set out clear recommendations to better align the core content of the duty to do due diligence in the draft Directive with the authoritative international standards for sustainability due diligence.
Vorschlag der EU-Kommission für eine Richtlinie über Sorgfaltspflichten von Unternehmen im Hinblick auf Nachhaltigkeit, Analyse von Shift

Am 23. Februar 2022 veröffentlichte die Europäische Kommission ihren Vorschlag für eine Richtlinie des ‘Europäischen Parlaments und des Rates über die Sorgfaltspflichten von Unternehmen im Hinblick auf Nachhaltigkeit.’ Ziel der Richtlinie ist es, sicherzustellen…
Análisis de Shift de la Propuesta de la Comisión Europea de una Directiva sobre Debida Diligencia en materia de Sostenibilidad

El 23 de Febrero de 2022, la Comisión Europea publicó su, Propuesta de Directiva del Parlamento Europeo y del Consejo sobre la debida diligencia en materia de sostenibilidad empresarial.
Shift’s Analysis of the EU Commission’s
Shift’s Analysis of the EU Commission’s