Call for the ISSB to prioritize development of a thematic social-related disclosures standard

The key messages set out in this document are provided as a resource for organizations whose own views align with the proposition below, to draw upon in their responses to the ISSB as they see fit.
Comments by Shift on the Draft Report on Minimum Safeguards

Shift welcomes the publication of the Draft Report on Minimum Safeguards by the Platform on Sustainable Finance, and its call for feedback on the content and recommendations.
Comments by Shift on the ISSB Exposure Draft (General Requirements)

Shift welcomes the opportunity to contribute our perspective on the Exposure Draft published by the International Sustainability Standards Board (ISSB): IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information.
Comments by Shift on the ISSB Exposure Draft (Climate-Related Disclosures)

Shift welcomes the publication by the ISSB of a draft Climate standard for public consultation. Our organizational expertise is in the human dimensions of sustainability, including as they relate to climate change and climate change strategies.
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.
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

The launch of the Commission’s Proposal for a Corporate Sustainability Due Diligence Directive is a truly pivotal moment in our progress towards markets that require and reward sustainable business practices.
Legislating for Human Rights Due Diligence: How Outcomes for People Connect to the Standard of Conduct

As the move towards mandatory due diligence measures gathers pace in Europe there are many important points being debated about how best to turn the expectations in the UN Guiding Principles on Business and Human Rights (UNGPs) into a binding corporate duty.
Towards ‘Sustainability Due Diligence’: Synergies between Environmental and Human Rights Due Diligence

Today in 2021, there should be little need for a discussion on whether human rights and the environment are intrinsically connected. The question is rather, how can businesses best address risks to people and planet in a holistic way and how can the policy environment enable this transition?
Shift’s response to the European Commission’s Proposal for a Corporate Sustainability Reporting Directive

Shift – the leading center of expertise on the UN Guiding Principles on Business and Human Rights – welcomes the proposal by the European Commission to amend the Non-financial Reporting Directive…
Letter from John Ruggie to German Ministers regarding alignment of draft supply chain law with the UNGPs

Professor John Ruggie writes to German Ministers to welcome move towards a national law on corporate human rights and environmental due diligence in supply chains, while also raising questions about elements in the draft law and the need to ensure alignment with the UN Guiding Principles.