Increasingly, investors are becoming interested in understanding to what extent companies are respecting human rights, and whether their efforts are likely to improve the lives of affected people. A good place to start is by reading a company’s human rights disclosure. But company reports are often hard to analyze. On the surface, many companies will seem to be doing the right thing. But, how can investors tell whether what they are reading is meaningful and in line with what the UN Guiding Principles expect? This collection of resources was designed by Shift to help investors apply a people-centered approach to gain deeper insights from company disclosure.
In particular, this resource uses excerpts from companies’ reporting on setting targets and tracking performance. It examines:
- Whether the company’s targets set and track in reporting are limited to activities or outputs;
- Whether the company follows up on the extent to which all of targets set in one reporting period were met in the next;
- Whether data on human rights performance is aggregated such that meaningful insights cannot be drawn from the disclosure.