Comments by Shift on the ISSB Exposure Draft (General Requirements) 

This document contains our comments to the former in which we offer inputs from the perspective of the leading center of expertise on the UN Guiding Principles on Business and Human Rights. The UNGPs are the global authoritative standard concerning how companies impact employees, workers, communities, and consumers.

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Overarching Comments by Shift on the Draft European Sustainability Reporting Standards

Shift welcomes the publication of the first draft set of European Sustainability Reporting Standards and commends the European Financial Reporting Advisory Group on producing a rich and important set of draft standards in a short period of time. While we are responding separately to a number of the survey questions circulated as part of the consultation process, we recognize that these do not allow for the full expression of views on the draft standards and therefore submit this letter also to complement our survey responses.

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Remarks by Shift’s VP, Rachel Davis at the event “EU Human Rights and Environmental Due Diligence in Global Value Chains”, hosted by the EU Parliament Working Group on Responsible Business Conduct

In these remarks, Shift's Vice President Rachel Davis discusses the proposal published on February 22 by the EU Commission for a Directive of the European Parliament and of the Council on Corporate Sustainability Due Diligence. Davis explains why the launch of the proposal is a pivotal moment and offers an analysis of three key concepts from the UN Guiding Principles that, if better embedded in the Directive, can help it meets its ambitious objectives and more clearly align with international standards.

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Independent Comment by the Centre for Sport and Human Rights and Shift on the Report by World Athletics’ Human Rights Working Group

In July 2020, the World Athletics’ Council appointed a Human Rights Working Group. The Working Group was tasked with developing a human rights framework for the organization and making any recommendations to further implement human rights at World Athletics. The eight member Working Group was supported in its analysis by the Centre for Sport and Human Rights and Rachel Davis of Shift on relevant human rights standards and their implications for World Athletics’ operations. In July 2021, the Working Group presented its report to the WA Council and in November, the WA Congress approved the WG’s final report and released the report’s Executive Summary publicly. This includes an independent comment by the Centre and Shift which is also available here.

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Introducing Shift’s Financial Institutions Practitioners Circle

is delighted to announce the launch of our Financial Institutions Practitioners Circle, a space carefully designed for a small number of leading practitioners from banks and export credit agencies (ECAs) to discuss common human rights challenges and co-create cutting-edge solutions that put people first.

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Statement on the Publication of the Report ‘Recommendations for an IOC Human Rights Strategy’

In March 2019, Shift's Rachel Davis and the former UN Human Rights Chief Prince Zeid Ra'ad Al Hussein were asked by the International Olympic Committee to offer expert advice on how the organization could meet its human rights responsibilities. They delivered a report in March 2020, which was made public by the IOC in December of that same year. Following its publication, the authors of the report put out this statement.

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Reflections offered by Shift on the World Economic Forum’s White Paper

This document contains reflections offered by Shift to the World Economic Forum on its white paper ’Towards Common Metrics and Consistent Reporting on Sustainable Value Creation’. The document is based on Shift’s expertise and experience working directly with companies, standard setters and financial institutions. It focuses on indicators and metrics most relevant to the assessment of impacts on people, and draws on Shift’s work leading the improvement of human rights reporting by companies and Valuing Respect, our current initiative to advance better ways to evaluate business respect for human rights.

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Shift’s Submission on Human Rights Opportunities in the EU Non-Financial Reporting Directive Review Process

In February, the European Commission began seeking stakeholder feedback to inform the revision of the EU Non-financial reporting directive (NFRD) as part of its strategy to strengthen the foundations for sustainable investment. Shift made this submission as part of the consultation, drawing on our work over several years to strengthen human rights reporting standards in line with the UN Guiding Principles on Business and Human Rights.

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