The issue of taxation is steadily rising on the corporate sustainability agenda. Taxes are one of the main sources of revenue for governments. They are crucial to enable governments to deliver key services to their constituents such as health, education, housing and infrastructure. While tax legislation and enforcement are government responsibilities, companies, as tax payers, also have an important role to play to meet their own human rights responsibilities and to comply with the law. Jointly hosted by the UN Global Compact and the Business & Human Rights Resource Centre, this webinar provided a briefing on the link between tax and human rights, the challenges associated and new resources that have been developed for governments, investors, businesses and NGOs on emerging best practices related to tax and human rights. The webinar featured presentations from the Business & Human Rights Resource Centre, NEI Investments/PRI Taskforce on Corporate Tax Responsibility, and ActionAid.
A diagnostic tool designed to promote corporate social responsibility by providing companies with information about how to avoid human rights violations in all aspects of their operations.
This publication builds on the Protect, Respect and Remedy framework of the UN Special Representative for Business and Human Rights (SRSG) and is intended to help companies implement a commitment to respect human rights in line with the framework of the SRSG.
Internationally-accepted frameworks now exist that define the responsibility of all companies with respect to human rights. This also extends to investors, who increasingly are looking to integrate human rights effectively and consistently into investment decision–making and corporate engagement. The webinar focuses on a new report, Investing the Rights Way: A Guide for Investors on Business and Human Rights, which aims to assist investors in evaluating human rights–related issues across their portfolios.
Decent Work cannot exist where modern slavery and child labour persist. Forced labour, modern slavery and child labour are complex problems associated with poverty, governance failures and inequalities in the global labour market. Tackling them requires a massive international effort, involving Governments, businesses, civil society organizations, trade unions and international bodies. This brief guide, developed as part of the Decent Work in Global Supply Chains Action Platform, offers a quick overview of the steps businesses can take to help eliminate modern slavery, while highlighting key resources, initiatives and engagement opportunities to support business action.
Web-based modules integrate exercises and case studies on current trends and expectations towards business on implementation of human rights principles, as reflected in the UN Protect-Respect-Remedy Framework.
The Standards outlined in the document are intended to provide a set of benchmarks for assessing the role of business in tackling discrimination and related human rights abuses affecting LGBTI people, and to support good practice by companies.
The WEPs video, Equality Means Business, features compelling business leaders and others from around the world who make the case for implementing the 7 Principles and the importance of realizing gender equality. Share the WEPs Video with your network or screen either the short (2.46 min) or long version (5.46 min) below.
This brief explanatory note explains the relationship between the Women's Empowerment Principles (WEPs), the UN Global Compact and the Guiding Principles on Business and Human Rights
Frequently, human rights impacts experienced by peoples and communities are cumulative impacts, that is, the result of the combined actions of several companies or other actors. However, these impacts may not be picked up by corporate risk assessments, or may not be viewed through a human rights lens; further, government action may be lacking. How should a responsible company identify and address its incremental contribution to a cumulative human rights impact? How can it engage with other contributors, whether other companies, government or others to mitigate remaining impact? This webinar addresses challenges and best practices in respect of cumulative human rights impacts.
Sets out a simple and thorough process for any company, but particularly small and medium-sized enterprises, to get started with identifying its potential human rights impacts on those people directly affected by its activities, and those whose lives it touches through its relationships with suppliers or other parties. It provides tools and approaches to understand what the business already does to address these impacts, and where it can improve.
Explores the role of company-level grievance mechanisms, their benefits and limitations, their relationship to other means of addressing stakeholder concerns, and some key considerations when designing a mechanism to be effective in practice. Examples and perspectives from business representatives are also shared.