Human rights mandatory reporting
Produced in partnership with Ardea International
Human rights mandatory reporting

The following Environment practice note produced in partnership with Ardea International provides comprehensive and up to date legal information covering:

  • Human rights mandatory reporting
  • Brexit impact
  • Why should lawyers be aware of developments in human rights reporting?
  • Human rights reporting requirements in the UK
  • Companies Act 2006
  • Section 172 statement
  • The Companies, Partnerships and Groups (Accounts and Non- Financial Reporting) Regulations 2016, SI 2016/1245
  • Modern Slavery Act 2015
  • Other legislation
  • Human rights reporting requirements in the EU
  • More...

Business and human rights is an emerging area. Not only did the UN Guiding Principles on Business and Human Rights (UNGPs) receive unanimous approval from the Human Rights Council; the increasing importance of this field is reflected in growing reporting requirements being imposed on certain companies.

Brexit impact

11 pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. At this point in time (referred to in UK law as ‘IP completion day’), key transitional arrangements come to an end and significant changes begin to take effect across the UK’s legal regime. Any changes relevant to this content will be set out below. For further guidance, see Practice Note: Brexit—impact on environmental law and News Analysis: Brexit Bulletin—key updates, research tips and resources.

Why should lawyers be aware of developments in human rights reporting?

Lawyers should remain on top of existing and incoming legal requirements in relation to human rights for the following reasons:

  1. lawyers can help clients prepare their human rights statements to be incorporated in their annual statements

  2. lawyers should understand what information is commercially sensitive and should not be disclosed

  3. lawyers need to be aware of the changed stakeholder expectations where it comes to how companies should communicate about their management of human rights risks

As business and human rights and the UNGPs

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