Understanding Impact Materiality: ESRS Reporting for Financial Institutions

This publication draws on Shift’s involvement in drafting the European Sustainability Reporting Standards, our expertise in the UNGPs, and our advisory work and research on banks’ approach to double materiality assessments (DMA).
Business and Human Rights: A Primer for Government Mission Personnel

This Business and Human Rights Primer for Government Mission Personnel is for all Government mission personnel – from diplomats to embassy, mission, and agency staff – whatever their responsibilities, and wherever they work.
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.
Embedding the UN Guiding Principles in Finland’s State Financing of Private Sector Activity Abroad

Between 2018-2021, THE FINNISH GOVERNMENT engaged Shift to support a comprehensive approach to integrating the UN Guiding Principles into the work of the main programs and agencies that provide state financing to Finnish businesses investing abroad…
The Case for Living Wages: How Paying Living Wages Improves Business Performance and Tackles Poverty

This report, jointly published by Business Fights Poverty, the University of Cambridge Institute for Sustainability Leadership (CISL) and Shift with support from Unilever, reveals why paying a living wage…
Más Allá del Orgullo: los Derechos de las Personas LGBTI y la Responsabilidad Corporativa de Respetar

En cada región del mundo las personas lesbianas, gays, bisexuales, transgénero e intersexuales (LGBTI) se enfrentan a algún grado de violencia, persecución o discriminación:
Beyond Pride: The Rights of LGBTI People and the Corporate Responsibility to Respect

In every region of the world lesbian, gay, bisexual, transgender and intersex (LGBTI) people face some degree of violence, persecution or discrimination.
Making ‘Stakeholder Capitalism’ Work: Contributions from Business & Human Rights

This working paper was published by the Corporate Responsibility Initiative at the Harvard Kennedy School. It is authored by the Chair of our Board, Professor John Ruggie, and our two co-founders, Caroline Rees and Rachel Davis.
Corporate Activism through the Lens of the UN Guiding Principles on Business and Human Rights

This fireside chat was part of Reuters’ Responsible Business Europe 2020 and aired on October 26, 2020