The human rights deep dive analysis provides an overview of the key trends in human rights reporting, by focusing on the evolving regulatory and reporting context and exploring the underlying processes companies are adopting to disclose information about human rights.
Key takeaways include:
- The number of human rights-related reporting requirements is growing, with a clear trend towards mandatory reporting;
- Investors are increasingly interested in companies’ human rights performance;
- 63% of WBCSD members analyzed consider human rights as material and 49% prioritize human rights among their highly material topics;
- Only 23% of companies mention a specific “human rights strategy” in their sustainability report;
- While more than half of the sustainability reports present indicators to measure human rights-related actions, performance or impacts, only few feature measurable and timebound targets.
To learn more, download our Human Rights deep dive analysis.