This subject matter guidance serves two purposes: one, to help internal auditors assure companies’ human rights performance, and two, to support external assurance providers’ assurance of companies’ human rights reporting.

The UNGP Assurance Guidance is designed to:

  • provide tailored support to expert assurance practitioners who conduct internal audit in companies, provide external assessments of companies’ human rights performance, or assure companies’ human rights (among other non-financial) reporting
  • add value to the professional standards that govern many of these practitioners by setting out the specific procedural approaches and types of information and evidence that are important when it comes to the subject matter of human rights
  • address perceived risks and deficits in the current practice of many types of assurance in relation to the subject matter of human rights
  • bring value to the intended beneficiaries of these types of assurance: in the first place, companies themselves, and – in the case of the external assurance of companies’ reporting – their shareholders and other stakeholders as well
  • serve the ultimate purpose of helping to strengthen companies’ underlying human rights performance and, therefore, prevent and remedy negative impacts on the human rights of people affected by their operations and value chains

The goal of this guidance is to advance effective human rights assurance as a means to help companies improve their human rights risk management systems and human rights reporting in line with the UN Guiding Principles on Business and Human Rights.

UN Guiding Principles Assurance Guidance - Shift and Mazars LLP, 2017 DOWNLOAD
Aide memoire internal auditors - Shift and Mazars LLP, 2017 DOWNLOAD
Aide memoire external assurers - Shift and Mazars LLP, 2017 DOWNLOAD
Assurance indicators PDF - Shift and Mazars LLP, 2017 DOWNLOAD
Assurance indicators Excel - Shift and Mazars LLP, 2017 DOWNLOAD

post

page

attachment

revision

nav_menu_item

custom_css

customize_changeset

oembed_cache

user_request

wp_block

wp_template

wp_template_part

wp_global_styles

wp_navigation

wp_font_family

wp_font_face

acf-taxonomy

acf-post-type

acf-field-group

acf-field

ai1ec_event

exactmetrics_note

COVID-19 Guidance for Investors and Financial Institutions on Job Protection
COVID-19 resourcesGuidance

COVID-19 as an immediate cause of economic pressures is likely to be time limited. It is therefore important that adequate continuity planning is in place which allows businesses to recover quickly and effectively when demand recovers. Jobs, and the...Read More

TAGS: Europe
Resource: Law and Policy Compendium on Commercial Sexual Exploitation (CSE) in Bangladesh and India
Guidance

The compendium provides an overview of legislative and policy frameworks on rehabilitation and reintegration in India and Bangladesh for CSE practitioners and stakeholders working to support justice, protection, and trauma-informed minimum standards...Read More

Modern Slavery and Organised Immigration Crime Programme: Annual Report 2021-22
GuidanceGood Practices

The Modern Slavery and Organised Immigration Crime Programme continues to build on the work undertaken in previous years. In 2021-22 the programme continued to drive improvements in the identification of victims and improve Modern Slavery criminal j...Read More

TAGS: Europe
Combating Forced and Child Labor of Refugees in Global Supply Chains: The Role of Responsible Sourcing
GuidancePublications

With the global refugee crisis showing no signs of abating, multinational companies need to consider how their supply chain interacts with refugees, who are often more vulnerable to forced labor when they seek out work in a new country. Combating F...Read More