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TRANSCRIPT
Spotlight on Human Rights
Teresa Fogelberg, GRI Deputy Chief Executive
27 October, 2016
How to use Webex
• Introduction – Rumyana Taneva, Corporate &
Stakeholder Relations Team, GRI (5 min)
• Presentation – Teresa Fogelberg, Deputy Chief Executive,
GRI (40 min)
• Q&A and closing (15 min)
Spotlight on Human Rights
Today’s agenda
GOLD Community Exclusive webinar
GRI and Human Rights Reporting
1. GRI Standards represent today the most widely used instrument to report on human rights
2. GRI want to emphasize the importance of corporate human rights reporting
3. GRI standards include the alignment with key normative human rights frameworks
GRI Standards launch 19 October
• Since 2000, GRI’s Sustainability Reporting Guidelines have been used by thousands of organizations in more than 90 countries to report publicly about their impacts on the economy, the environment, and society
• In October 2016, GRI released its first-ever set of GRI Sustainability Reporting Standards
• The GRI Standards include all the main concepts and disclosures from the G4 Guidelines, but feature a new modular structure and revised format with clear reporting requirements
• The new structure of the Standards allows them to be updated more easily and makes them even more suitable for referencing in policy initiatives
6
Summary of new features and improvements compared to G4
The Standards are now organized as a set of modular, interrelated standards
The new format has clear distinctions between requirements (indicated by ‘shall’), recommendations (‘should’) and guidance
Key concepts from G4 have been clarified (e.g., defining the topic Boundary, and reporting on topics not covered by the GRI Standards)
For organizations preparing a report in accordance with the Standards as well as those using selected Standards to report specific information
Content from G4 has been edited for greater clarity and simpler language
New modular structure
New format with clearer requirements
Content clarifications
Greater flexibility and transparency in how to
use the Standards
Overall editing
GRI Standards are fully aligned with key (Human Rights) normative frameworks:
• UN Guiding Principles on Business and Human Rights
• UN Global Compact
• OECD MNE Guidelines
• ILO Conventions
• Universal Declaration of Human Rights
Human Rights Reporting
The 2030 Agenda SDGs through Human Rights Lense
• UN Guiding Principles on Business and Human Rights
(UNGP)• 3 pillars:
– Protect - State– Respect - Business– Remedy - State & Buzz
• Due diligence concept
Key Human Rights Normative Framework
• OECD Guidelines Complaints Mechanism
• New UN Convention in the making, with company legal liability
Other Key Human Rights Instruments Framework
• Principle 3d“In meeting their duty to protect, States should (…) encourage, andwhere appropriate require, business enterprises to communicate howthey 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 thisexternally, particularly when concerns are raised by or onbehalf of affected stakeholders. Business enterprises whoseoperations or operating contexts pose risks of severe human rightsimpacts should report formally on how they address them.”
Corporate Transparency in the UNGP
• Linkage document was published last year to explain the connection and links between the G4 Guidelines and the UNGP
• To further advance corporate human rights reporting GRI collaborates with the UN Working Group on Business and Human Rights
• GRI is referenced in the guidance document from the UN Working Group on Business and Human Rights for the elaboration of National Action Plans on Business and Human Rights
Alignment with UNGP
G4 alignment with UNGP
Human Rights Disclosures in G4
Disclosures Indicator
DIS
CLO
SUR
ES
OU
TSI
DE
OF
TH
E H
UM
AN
RIG
HT
S SU
B-
CA
TE
GO
RY
IN G
4
Strategy and Analysis (General Standard Disclosures)* G4-1
Highest Governance Body’s Role In Risk Management (General Standard Disclosures)*
G4-45G4-46G4-47
Employment G4-LA1
Occupational Health and Safety
G4-LA5G4-LA6G4-LA7G4-LA8
Diversity and Equal Opportunity G4-LA12Equal Remuneration for Women and Men G4-LA13
Supplier Assessment for Labor Practices*G4-LA14G4-LA15
Labor Practices Grievance Mechanisms* G4-LA16
Local CommunitiesG4-SO1G4-SO2
Supplier Assessment for Impacts on Society*G4-SO9G4-SO10
Grievance Mechanisms for Impacts on Society* G4-SO11
Customer Health and SafetyG4-PR1G4-PR2
Supplier Environmental Assessment*G4-EN32G4-EN33
Environmental Grievance Mechanisms* G4-EN34
Aspects outside of the Human Rights Category
*G4
Disc
losu
res
that
refe
renc
e th
e U
NG
P
• 12 disclosures related specifically to Human Rights
• 20+ disclosures related to labor conditions, employment, local communities, education, environment
Human Rights Disclosures in GRI Standards
Human Rights Disclosures (Mapping G4 to the GRI Standards)
Disclosures IndicatorGRI
StandardNumber
Type of change
ASP
EC
TS
WIT
HIN
TH
E H
UM
AN
RIG
HT
S SU
B-C
AT
EG
OR
Y IN
G4
InvestmentG4-HR1 GRI 412 No revision
G4-HR2
Non-discriminationG4-HR3 GRI 406 No revision
Freedom of Association and Collective Bargaining
G4-HR4 GRI 407 Revised disclosure
Child Labor G4-HR5 GRI 408 No revision
Forced or Compulsory Labor G4-HR6 GRI 409 No revision
Security Practices G4-HR7 GRI 410 No revision
Indigenous Rights G4-HR8 GRI 411 No revision
Assessment* G4-HR9 GRI 412 No revision
Supplier Human Rights Assessment*
G4-HR10 GRI 414 Revised disclosure
G4-HR11 GRI 414 Revised disclosure
Human Rights Grievance Mechanisms*
G4-HR12 GRI 103 Revised disclosure
Human Rights Partnerships
• Danish Institute Human Rights• Vincular, Valparaiso Univeristy• International Organization of
Employers (IOE)• Shift• ILO
Research, Policy, Advocacy & Alignment
National Action Plans on B&HR
• GRI participates in consultations on NAP (US NAP on Responsible Business Conduct; Revision of UK NAP; Colombian NAP)
• Countries that have published a NAP:– UK, The Netherlands, Denmark, Finland, Lithuania, Sweden,
Norway
– All NAP highlight the importance of corporate reporting, with Denmark, Finland, Sweden, and Norway explicitly referencing GRI
• 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, The Philippines, Portugal, Slovenia, Spain, Switzerland, USA
GRI engagements on NAPs
• Governments in the process of developing a NAP on Business and Human Rights
• EU Special Representative, Stavros Lambrinidis, on the EU activities to promote the development of NAP.
• Danish Institute on Human Rights and the International Corporate Accountability Roundtable (ICAR)
• UN Working Group on Business and Human Rights
• Business and Human Rights Resource Center
• Common vision of the importance and need for corporate human rights reporting
• MOU + Joint Statement between RAFI and GRI
• Future collaboration will focus on providing practical guidance for companies on the implementation and compatibility of G4 and the UNGP RF
GRI and the UNGP Reporting Framework
Unveiling uptake: Disclosures on Corporate Human Rights Performance using G4
Objectives
I. Identify trends in corporate human rights performance disclosures in the following sectors:
II. Determine the consistency and coherence of what companies say they disclose in their content index and what they actually disclose, to identify gaps in reporting and best practices in managing human rights issues in each sector
Mining & Metals Energy Financial Services
Methodology
Selection Criteria: GRI-G4 declared reports Published during 2015 in the GRI Disclosure Database
Energy Mining Financial Services
Africa 1 11 3
Asia 36 11 68
Europe 46 14 99
Latin America & the Carribean 38 20 61
North America 9 15 14
Oceania 4 4 9
Total 135 76 254
Methodology
Level 1 Analysis:GRI Content Index of 465
reports analysed:
Level 2 Analysis:10 reports from each sector
analysed in-depth:
Global Reporting Trends on Human Rights
45%
33% 32% 32% 31% 29%25%
22% 21% 20% 18% 17%
0%
5%
10%
15%
20%
25%
30%
35%
40%
45%
50%
HR3
Non
-disc
rimin
atio
n
HR4
Free
dom
of A
ssoc
iatio
n an
dCo
llect
ive
Barg
aini
ng
HR5
Child
Lab
or
HR10
* Su
pplie
r Hum
an R
ight
sAs
sess
men
t
HR6
Forc
ed o
r Com
pulso
ry L
abor
HR12
* Hu
man
Rig
hts G
rieva
nce
Mec
hani
sms
HR2
Inve
stm
ent
HR11
* Su
pplie
r Hum
an R
ight
sAs
sess
men
t
HR1
Inve
stm
ent
HR9*
Ass
essm
ent
HR7
Secu
rity
Prac
tices
HR8
Indi
geno
us R
ight
s
% o
f com
pani
es fu
lly re
port
ing
Aspects in G4 Human Rights Subcategory
Reporting on Human Rights with G4
1400+ G4 reports analyzedSource: GRI Sustainability Disclosure Database, Aug 2015
* G4 Disclosures that reference the UNGP
Reporting on Materiality and Human Rights
All 10 companies analysedidentify Human Rights as a material issue
Do companies identify human rights as a material issue?
96% of the companies
report G4-19 (N = 465)
7 of the companies analysedidentify Human Rights as a material issue
8 of the companies analysedidentify Human Rights as a material issue
N = 30 (10 companies in each sector)
Reporting on Human Rights Aspects and Indicators
Do companies report on the management of human rights issues?
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Mining Energy Financial Services
N = 76 N = 135 N = 254
Disclosure on Management Approach
Do companies report on the management of human rights issues?
Reference to the UN Guiding Principles (UNGP)
Reference to a DueDiligence process
(in line with the UNGP)
Reference to Human Rights Policy(publicly available)
7 5 5
7 5 4
7 5 5
1 0 0
N = 30 (10 companies in each sector)
How are companies reporting on management of human rights?
Do companies report specific human rights indicators?
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Mining Energy Financial Services
N = 76 N = 135 N = 254
Reporting on the Supply Chain
Are companies reporting on supply chain management?
N = 76 N = 135 N = 254
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Human Rights Labour Practices Impacts on Society Environmental
Mining Energy Financial Services
Disclosure on Management Approach
Are companies reporting on supplier screening related to sustainability issues?
N = 76 N = 135 N = 254
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Human Rights (HR10) Labour Practices(LA14)
Impacts on Society(SO9)
Environmental (EN32)
Mining Energy Financial Services
Are companies reporting on impacts in the supply chain?
N = 76 N = 135 N = 254
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Human Rights (HR10) Labour Practices(LA14)
Impacts on Society(SO9)
Environmental (EN32)
Mining Energy Financial Services
Q&A
Upcoming webinars
• Register via the GOLD Community private pages or get in touch with us and we will share the registration links
• Recordings from past webinars can be found on private pages
Topic Date
Forging the path towards integrated reporting October 31 at 9.30 AM CET
G4 Forefront 'Transition to Standards' & Standards Pioneers 'Kick-off' Session
November 8 at 9 AM and 4.30 PM CET
A la Vanguardia con G4 Sesión 5 - De conformidad y transición a un Estandar
November 9 at 4.30 PM CET
Thank you
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