Thematic Reports

Protecting and respecting the rights of lesbian, gay, bisexual, transgender and intersex persons in the context of business activities: fulfilling obligations and responsibilities under the Guiding Principles on Business and Human Rights

In this report, the Working Group  examines practices and policies to identify key challenges and develop concrete recommendations for States and businesses regarding the protection of and respect for the rights of LGBTI+ persons in the context of business activities, including with regard to access to effective remedy, in alignment with the UNGPs.

Investors, environmental, social and governance approaches and human rights

In this report, the Working Group clarifies the responsibilities of investors with regard to respecting human rights under the UNGPs. It also outlines how investors can align the environmental, social and governance, and sustainability, approaches they take with their responsibilities under the Guiding Principles.

Extractive sector, just transition and human rights

In this report, the Working Group explores factors leading to human rights abuses in the context of energy transition programs and offers action-oriented recommendations on how to best design and implement just, inclusive, and human rights-based energy transition programs in line with the UNGPs. 

Building capacity for the implementation of the United Nations Guiding Principles on Business and Human Rights

In this report, the Working Group addresses the persistent capacity and knowledge gaps among stakeholders and sets out recommendations on how the landscape of capacity-building efforts and initiatives can be shaped for the advancement of the business and human rights agenda.

Development finance institutions and human rights

In this report, the Working Group clarifies the ways in which the UNGPs apply to development finance institutions. The report examines the gaps, opportunities, and positive practice examples when it comes to applying human rights due diligence to development finance institutions, and what remedy means in the context of development finance.

Corporate influence in the political and regulatory sphere: Ensuring business practice in line with the Guiding Principles on Business and Human Rights

In its report, the Working Group examines the links between corporate political engagement practices and responsible business conduct and formulates recommendations to States  and businesses to ensure that business contacts with political processes do not lead to human rights abuses. 

The coronavirus disease pandemic: lessons learned and moving forward

In the report, the Working Group outlines ways in which various actors addressed the coronavirus disease pandemic and the business-related human rights abuses that accompanied it. It highlights lessons learned and identifies opportunities and challenges for the protection and respect of human rights.

Tenth anniversary of the Guiding Principles on Business and Human Rights: a roadmap for the next decade of business and human rights – raising the ambition, increasing the pace

Building on the stocktaking’s analysis of achievements to date and existing challenges and opportunities, the Working Group sets out in this report key action areas for the road ahead and for progressively getting closer to fuller UNGPs realization. 

Implementing the third pillar: lessons from transitional justice guidance by the Working Group

In this report, the Working Group analyses the implications of implementing the four pillars of transitional justice (truth, justice, reparation and guarantees of non-recurrence), and of transitional justice mechanisms for the field of business and human rights. 

Human rights-compatible International Investment Agreements (IIAs)

In the report, the Working Group discusses the implications of principle 9 of the UNGPs for States in negotiating new international investment agreements or reforming old agreements and ensuring that they are compatible with their international human rights obligations.

Guiding Principles on Business and Human Rights at 10: taking stock of the first decade

In the report, the Working Group takes stock of the first decade of the UNGPs, noting that the UNGPs have provided a ground-breaking common platform for action, but also that the pace of implementation by States and businesses needs to urgently increase over the next decade to realize the vision of responsible business that contributes to a sustainable future for all.

Taking stock of investor implementation of the Guiding Principles on Business and Human Rights

In this report, the Working Group focuses on the role of institutional investors as key to speeding and scaling business respect for human rights. It sheds light on achievements, existing gaps and challenges to date in order to develop a roadmap for meaningful action in the decade ahead.

The Guiding Principles on Business and Human Rights: guidance on ensuring respect for human rights defenders

In this report, the Working Group unpacks for States and businesses the normative and practical implications of the UNGPs  in relation to protecting and respecting the vital work of human rights defenders.

Role of national human rights institutions in facilitating access to remedy for business-related human rights abuses

In the report, the Working Group elaborates various ways in which national human rights institutions (NHRIs) could facilitate access to remedy for business-related human rights abuses and it also articulates a more holistic role for NHRIs in the business and human rights field.

Business, human rights and conflict-affected regions: towards heightened action

In this report, the Working Group clarifies the practical steps and outlines measures that States and businesses should take to prevent and address business-related human rights abuse in conflict and post-conflict contexts. The report focuses on heightened human rights due diligence and access to remedy.

Connecting the business and human rights and the anti-corruption agendas

In this report, the Working Group examines how the business and human rights agenda, articulated in the UNGPs, and anti-corruption efforts, are interconnected. It examines the good practices that States, businesses and civil society can undertake to address corruption when it has negative impacts on human rights in the context of business-related activity. 

Policy coherence in government action to protect against business-related human rights abuses

In the report, the Working Group examines what policy coherence on business and human rights means in practice under the UNGPs. It proposes practical ways to enhance government’s capacity, ability and action to achieve this goal including in the development of national actions plans on business and human rights and other relevant policy frameworks. 

Gender dimensions of the Guiding Principles on Business and Human Rights

In this report, the Working Group highlights the differentiated and disproportionate impact of business activities on women and girls. It develops a gender framework for the UNGPs, proposing gender guidance specific to each of the 31 guiding principles.

Corporate human rights due diligence emerging practices, challenges and ways forward

In the report, the Working Group takes stock of business and government action to advance the implementation of corporate human rights due diligence as set out in the UNGPs and highlights emerging good practices that should be built upon and scaled up in order to address gaps in current practice.

“Economic diplomacy" as a tool for States to promote corporate respect for human rights

In this report, the Working Group examines the duty of States to protect against human rights abuses by business enterprises to whom they provide support for trade and investment promotion. It explores how States can incentivize business respect for human rights in this context.

Access to effective remedies under the Guiding Principles on Business and Human Rights: Implementing the United Nations Protect, Respect and Remedy Framework

In the report, the Working Group unpacks the concept of access to effective remedies under the UNGPs, examining  the issue of effective remedies from the perspective of rights holders.

Opportunities for small and medium-sized enterprises in the implementation of the Guiding Principles on Business and Human Rights

In this report, the Working Group examines the duty of States to protect against human rights abuses by business enterprises to whom they provide support for trade and investment promotion. It explores how States can incentivize business respect for human rights in this context.

Best practices and how to improve on the effectiveness of cross-border cooperation between States with respect to law enforcement on the issue of business and human rights

In this report, the Working Group focuses on cooperation with respect to the investigation and prosecution of criminal and administrative law offences against business entities.

Addressing the human rights impacts of agro-industrial operations on indigenous and local communities: State duties and responsibilities of business enterprises

In the report, the Working Group looks at the human rights impacts of agro-industrial operations, especially with respect to the production of palm oil and sugarcane, on indigenous peoples and local communities. It examines the duties and responsibilities, under UNGPs, of host and home Governments and business enterprises, including financial institutions and traders, in preventing, mitigating and addressing these impacts. 

"Leading by example - The State, State-owned enterprises, and Human Rights"

In this report, the Working Group examines the duty of States to protect against human rights abuses involving those business enterprises that they own or control based on the Principle 4 of the UNGPs. The Working Group suggests a range of measures that States could take to operationalize the call to take additional steps with regard to State-owned enterprises, by building on existing international guidance and national practices related to the corporate governance of those enterprises.

Measuring the implementation of the Guiding Principles on Business and Human Rights

The report assesses existing measurement initiatives, including not only those specific to measuring the implementation of the UNGPs, but also those relating more broadly to business and human rights, social impacts and sustainability. It highlights gaps in coverage and some considerations to bear in mind when moving forward with the issue, and identified key entry points that could greatly strengthen the incentives and impetus for the implementation of the UNGPs. 

Improving policy coherence for inclusive and sustainable development

The report focuses on how the UNGPs should be further embedded throughout United Nations programmes and processes in order to improve policy coherence for inclusive and sustainable development.

National Action Plans on Business and Human Rights

The report explores how national action plans on business and human rights may be employed to implement the UNGPs . It then assesses some of the key elements concerning: (a) the process of developing national action plans; (b) the content of national action plans; and (c) the implementation and continuous review of national action plans. 

Business-related impacts on the rights of indigenous peoples

The report explores the challenges faced in addressing the adverse impacts of business-related activities on the rights of indigenous peoples through the lens of the UNGPs, bringing clarity to the roles and responsibilities of States, business enterprises and indigenous peoples when addressing these impacts.

Report of the Working Group 

The report outlines new developments in the field of business and human rights, including the deeper alignment between global governance frameworks and the UNGPs. It describes the key results from surveys of States and business enterprises, including on the challenges faced in implementation

Developments in the embedding of the Guiding Principles into global governance frameworks

In this report, the Working Group provides an overview of strategic developments in the embedding of the UNGPs into global governance frameworks and their dissemination and implementation by stakeholders. It also highlights the development by the Working Group of criteria for evaluating implementation tools and guidance, for ensuring convergence in interpretation and for maintaining the integrity of the UNGPs.

Report of the Working Group 

The report outlines the Working Group’s preliminary views concerning the background and context of the mandate, highlights positive examples of existing initiatives to disseminate and implement the UNGPs, and presents an outline of the preliminary strategy that will inform its work for the remainder of the mandate.