Developing Global Standards for the Reporting & Assurance Against the UN Guiding Principles

IHRB appreciates the opportunity to provide comments to Mazars and Shift on the May 2013 discussion paper intended to encourage dialogue on a joint project by the two organisations to develop standards for human rights reporting and assurance for companies consistent with the UN Guiding Principles on Business and Human Rights.

The comments made in this submission focus both on points raised in the discussion paper as well as a number of other issues not specifically addressed which nevertheless are of importance to international understanding and further development of the corporate responsibility to respect human rights.