1. Corporate Reporting on Human Rights
Teresa Fogelberg, GRI Deputy Chief Executive
International Organisation of Employers Summit
Bahrain, 7 October 2015

2. Human Rights Reporting
GRI Guidelines is the globally most widely used instrument to measure and report on Sustainability (environmental, social, economic, governance) and human rights
GRI endorses the importance of corporate human rights reporting
6000 companies in over 90 countries issue annual sustainability reports

3. Government policy on reporting
Policies in 57 countries
Policy reference to GRI in 34 countries

4. Private Sector Reporting in the 2030 Agenda
Role of the private sector mentioned in the means of implementation as part of a new Global Partnership and key actor for inclusive economic growth
A target on sustainability reporting within SDG 12 : Target 12.6
“Encourage companies, especially large and transnational companies, to adopt sustainable practices and to integrate sustainability information into their reporting cycle.”
Target 12.6
The private sector in the outcome document, notable excerpts:
Introduction
Paragraph 25: “…Governments, international organizations, the business sector, other non-state actors and individuals must contribute to changing unsustainable consumption and production patterns.”
Means of Implementation:
39. “The scale and ambition of the new Agenda requires a revitalized Global Partnership to ensure its implementation. We fully commit to this. This Partnership will work in a spirit of global solidarity, in particular solidarity with the poorest and with people in vulnerable situations. It will facilitate an intensive global engagement in support of implementation of all the Goals and targets, bringing together Governments, the private sector, civil society, the United Nations system and other actors and mobilizing all available resources.”
Paragraph 41. “We acknowledge the role of the diverse private sector, ranging from micro-enterprises to cooperatives to multinationals, and that of civil society organizations and philanthropic organizations in the implementation of the new Agenda.”
Paragraph 67 “7. Private business activity, investment and innovation are major drivers of productivity, inclusive economic growth and job creation. (…). We call on all businesses to apply their creativity and innovation to solving sustainable development challenges. We will foster a dynamic and well-functioning business sector, while protecting labour rights and environmental and health standards in accordance with relevant international standards and agreements and other on-going initiatives in this regard, such as the Guiding Principles on Business and Human Rights and the labour standards of ILO, the Convention on the Rights of the Child and key multilateral environmental agreements, for parties to those agreements. “
Follow-up and Review
The private sector can be included in reviews under the national review process and global review process. Example, National Level”
Paragraph 79: “We also encourage member states to conduct regular and inclusive reviews of progress at the national and subnational levels which are country-led and country-driven. Such reviews should draw on contributions from indigenous peoples, civil society, the private sector and other stakeholders, in line with national circumstances, policies and priorities. National parliaments as well as other institutions can also support these processes. “

5. Private Sector Reporting in the 2030 Agenda
The SDG Target 12.6 Tracker tracks numbers of companies reporting in all UN member states
GRI – French Government Side Event :
Description
How to inspire and monitor private sector contributions to the SDGs?
What are governments doing to encourage responsible business conduct?
This event will bring together representatives from the UN, national governments, the business community and civil society, to discuss initiatives that promote responsible business conduct and have the potential to contribute to sustainable development. The talks will also explore new tools to measure private sector contributions to the SDGs, and how to use business data in the follow-up and review process.
Speakers
Ms. Jacqueline McGlade, UNEP Chief Scientist
Mr. Michael Meehan, Chief Executive, Global Reporting Initiative (GRI)
Ambassador Ms. Lisa Kubiske, U.S. Deputy Assistant Secretary of State for International Finance & Development
Mr. François Gave, Head of Development and Sustainable Development Department, French Mission to the United Nations
Mr. Ivo Havinga, Assistant Director, United Nations Statistics Division
Mr. Christian Frutiger, Deputy Head Global Public Affairs, Nestlé
Mr. Balaji Ganapathy, Head of Workforce Effectiveness/ Corporate Social Responsibility, TATA Consultancy Services
Target 12.6 Tracker:
GRI has developed a website dedicated to monitoring the UN Sustainable Development Goal, Target 12.6, which the UN system and governments can use to assess and track their achievement of this particular target dedicated to enhancing corporate sustainability reporting

6. Private Sector Reporting in the 2030 Agenda
The SDG Compass launched at the Private Sector Forum
a guide to advance business contributions to the SDGs
By GRI, UN Global Compact &
the WBCSD/
GRI – French Government Side Event :
Description
How to inspire and monitor private sector contributions to the SDGs?
What are governments doing to encourage responsible business conduct?
This event will bring together representatives from the UN, national governments, the business community and civil society, to discuss initiatives that promote responsible business conduct and have the potential to contribute to sustainable development. The talks will also explore new tools to measure private sector contributions to the SDGs, and how to use business data in the follow-up and review process.
Speakers
Ms. Jacqueline McGlade, UNEP Chief Scientist
Mr. Michael Meehan, Chief Executive, Global Reporting Initiative (GRI)
Ambassador Ms. Lisa Kubiske, U.S. Deputy Assistant Secretary of State for International Finance & Development
Mr. François Gave, Head of Development and Sustainable Development Department, French Mission to the United Nations
Mr. Ivo Havinga, Assistant Director, United Nations Statistics Division
Mr. Christian Frutiger, Deputy Head Global Public Affairs, Nestlé
Mr. Balaji Ganapathy, Head of Workforce Effectiveness/ Corporate Social Responsibility, TATA Consultancy Services
Target 12.6 Tracker:
GRI has developed a website dedicated to monitoring the UN Sustainable Development Goal, Target 12.6, which the UN system and governments can use to assess and track their achievement of this particular target dedicated to enhancing corporate sustainability reporting

7. Human Rights Reporting
GRI Standard is fully aligned with key normative frameworks:
UN Guiding Principles on Business and Human Rights
UN Global Compact
OECD MNE Guidelines
ILO Conventions
Universal Declaration of Human Rights
An overview of linkages with the frameworks is in the G4 Quick Links section. And for OECD and UNGC: references are in G4 Standard Disclosures Overviews.
OECD:
HUMAN RIGHTS (Chapter IV): Enterprises can have an impact on virtually the entire spectrum of internationally recognised human rights. As such, it is important that they meet their responsibilities. This chapter, introduced during the 2011 update, draws on and is aligned with the United Nations "Protect, Respect and Remedy" Framework and the UN Guiding Principles for Business and Human Rights that operationalise that framework.
UNGC:
The first two principles of the UN Global Compact, which are derived from the Universal Declaration of Human Rights, are:
Principle 1: Businesses should support and respect the protection of internationally proclaimed human rights; and
Principle 2: Business should make sure that they are not complicit in human rights abuses.

8. Transparency in the UNGP
Principle 3d
“In meeting their duty to protect, States should (…) encourage, and where appropriate require, business enterprises to communicate how they address their human rights impacts.”
Principle 21
“In order to account for how they address their human rights impacts, business enterprises should be prepared to communicate this externally, particularly when concerns are raised by or on behalf of affected stakeholders. Business enterprises whose operations or operating contexts pose risks of severe human rights impacts should report formally on how they address them.”
The UNGP emphasize the importance of transparency and communication both for States and companies (Principles 3d and 21 of the UNGP). In doing so, the UNGP recognize that reporting is a key element for companies to address their human rights impacts.

9. Alignment & Cooperation with UNGP
A guidance document: the connection between the GRI Guidelines and the UNGP
Active collaboration with UN Working Group on Business and Human Rights
GRI referenced in the guidance document by UN Working Group on Business and Human Rights for the elaboration of National Action Plans on Business and Human Rights
By going through the process of writing a G4 sustainabilty report, a company familiarizes itself with all the key concepts of the UNGP.
The large GRI nework with its more than 3000 reporting companies represents a huge opportunity to drive improvments in human rights standards accross the world through communicating and reporting on human rights performance and the implementation of the UNGP.

10. National Action Plans on B&HR
GRI Submission to consultations on US NAP on Responsible Business Conduct
Countries that have published a NAP:
UK, The Netherlands, Denmark, Finland, Lithuania, Sweden
All NAPs highlight the importance of corporate reporting
Countries in the process of developing a NAP:
Argentina, Azerbaijan, Belgium, Chile, Colombia, France, Germany, Guatemala, Greece, Indonesia, Ireland, Italy, Jordan, Latvia, Malaysia, Mauritius, Mexico, Mozambique, Myanmar, Norway, The Philippines, Portugal, Slovenia, Spain, Switzerland, USA
Governments are developing National Action Plans in conformity with the UNGP to promote business respect for human rights
Six countries have launched their National Action Plans on Business and Human Rights
Over 25 countries have started or announce that they will start the process to develop their National Action Plan on Business and Human Rights

11. Human Rights Disclosures in G4
12 disclosures related specifically to Human Rights
20+ disclosures related to labor conditions, employment, local communities, education,
G4 does not only include a specifc chapter and indicators (HR1-HR12) on human rights but several Standard Disclosures have content related to human rights (e.g.
Supply Chain: Procurement Practices; Grievance Mechanisms ;Governance Disclosures; Ethics & Integrity; Anti-corruption)

12. Human Rights Disclosures in G4
Aspects within the Human Rights Category
Disclosures
Indicator
ASPECTS WITHIN THE HUMAN RIGHTS SUB-CATEGORY IN G4
Investment
G4-HR1
G4-HR2
Non-discrimination
G4-HR3
Freedom of Association and Collective Bargaining
G4-HR4
Child Labor
G4-HR5
Forced or Compulsory Labor
G4-HR6
Security Practices
G4-HR7
Indigenous Rights
G4-HR8
Assessment*
G4-HR9
Supplier Human Rights Assessment*
G4-HR10
G4-HR11
Human Rights Grievance Mechanisms*
G4-HR12
*G4 Disclosures that reference the UNGP
Aspect: Investment
G4-HR1- Total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening
G4-HR2- Total hours of employee training on human rights policies or procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained
Aspect: Non-discrimination
G4-HR3- Total number of incidents of discrimination and corrective actions taken
Aspect: Freedom of Association and Collective Bargaining
G4-HR4- Operations and suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and measures taken to support these rights
Aspect: Child Labor
G4-HR5- Operations and suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor
Aspect: Forced or Compulsory Labor
G4-HR6- Operations and suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labor
Aspect: Security Practices
G4-HR7- Percentage of security personnel trained in the organization’s human rights policies or procedures that are relevant to operations
Aspect: Indigenous Rights
G4-HR8- Total number of incidents of violations involving rights of indigenous peoples and actions taken
Aspect: Assessment
*G4-HR9- Total number and percentage of operations that have been subject to human rights reviews or impact assessments
Aspect: Supplier Human Rights Assessment
*G4-HR10- Percentage of new suppliers that were screened using human rights criteria
*G4-HR11- Significant actual and potential negative human rights impacts in the supply chain and actions taken
Aspect: Human Rights Grievance Mechanisms
*G4-HR12- Number of grievances about human rights impacts filed, addressed, and resolved through formal grievance mechanisms

13. Human Rights Disclosures in G4
Aspects outside of the Human Rights Category
Disclosures
Indicator
DISCLOSURES OUTSIDE OF THE HUMAN RIGHTS SUB-CATEGORY IN G4
Strategy and Analysis (General Standard Disclosures)*
G4-1
Highest Governance Body’s Role In Risk Management (General Standard Disclosures)*
G4-45
G4-46
G4-47
Employment
G4-LA1
Occupational Health and Safety 
G4-LA5
G4-LA6
G4-LA7
G4-LA8
Diversity and Equal Opportunity
G4-LA12
Equal Remuneration for Women and Men
G4-LA13
Supplier Assessment for Labor Practices*
G4-LA14
G4-LA15
Labor Practices Grievance Mechanisms*
G4-LA16
Local Communities
G4-SO1
G4-SO2
Supplier Assessment for Impacts on Society*
G4-SO9
G4-SO10
Grievance Mechanisms for Impacts on Society*
G4-SO11
Customer Health and Safety
G4-PR1
G4-PR2
Supplier Environmental Assessment*
G4-EN32
G4-EN33
Environmental Grievance Mechanisms*
G4-EN34
*G4 Disclosures that reference the UNGP
General Standard Disclosure: Strategy and Analysis
*G4-1- Provide a statement from the most senior decision-maker of the organization (such as CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and the organization’s strategy for addressing sustainability.
General Standard Disclosure: Highest Governance Body’s Role In Risk Management
*G4-45; *G4-46; *G These Standard Disclosures describe whether the highest governance body is accountable for risk management process and its overall effectiveness. The highest governance body’s and senior executives’ consideration of longer term and broader-reaching risk elements and their integration into strategic planning are important governance disclosures.
Aspect: Employment
G4-LA1- Total number and rates of new employee hires and employee turnover by age group, gender, and region
Aspect: Occupational Health and Safety
G4-LA5- Percentage of total workforce represented in formal joint management–worker health and safety committees that help monitor and advise on occupational health and safety programs
G4-LA6- Type of injury and rates of injury, occupational diseases, lost days, and absenteeism, and total number of work-related fatalities, by region and by gender
G4-LA7- Workers with high incidence or high risk of diseases related to their occupation
G4-LA8- Health and safety topics covered in formal agreements with trade unions
Aspect: Diversity and Equal Opportunity
G4-LA12- Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity
Aspect: Equal Remuneration for Women and Men
G4-LA13- Ratio of basic salary and remuneration of women to men by employee category, by significant locations of operation
Aspect: Supplier Assessment for Labor Practices
*G4-LA14- Percentage of new suppliers that were screened using labor practices criteria
*G4-LA15- Significant actual and potential negative impacts for labor practices in the supply chain and actions taken
Aspect: Labor Practices Grievance Mechanisms
*G4-LA16- Number of grievances about labor practices filed, addressed, and resolved through formal grievance mechanisms
Aspect: Local Communities
G4-SO1- Percentage of operations with implemented local community engagement, impact assessments, and development programs
G4-SO2- Operations with significant actual and potential negative impacts on local communities
Aspect: Supplier Assessment for Impacts on Society
*G4-SO9- Percentage of new suppliers that were screened using criteria for impacts on society
*G4-SO10- Significant actual and potential negative impacts on society in the supply chain and actions taken
Aspect: Grievance Mechanisms for Impacts on Society
*G4-SO11- Number of grievances about impacts on society filed, addressed, and resolved through formal grievance mechanisms
Aspect: Customer Health and Safety
G4-PR1- Percentage of significant product and service categories for which health and safety impacts are assessed for improvement
G4-PR2- Total number of incidents of non-compliance with regulations and voluntary codes concerning the health and safety impacts of products and services during their life cycle, by type of outcomes
Aspect: Supplier Environmental Assessment
*G4-EN32- Percentage of new suppliers that were screened using environmental criteria
*G4-EN33- Significant actual and potential negative environmental impacts in the supply chain and actions taken
Aspect: Environmental Grievance Mechanisms
*G4-EN34- Number of grievances about environmental impacts filed, addressed, and resolved through formal grievance mechanisms