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
  • 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
  • Sanctions and Anti-Money Laundering Act 2018
  • Other legislation
  • Human rights reporting requirements in the EU
  • More...

Human rights mandatory reporting

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.

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 gain traction, and as legal requirements are set to continue to increase in this area, lawyers should remain aware of developments to be able to provide comprehensive advice to clients.

The field is rapidly progressing as there are an increasing number of laws that expect or require companies to conduct human rights due diligence, both in their operations and with their business partners. These include:

  1. the 2010 California Transparency in Supply Chains Act

  2. the 2015 UK Modern Slavery Act

  3. the 2017 French law related to Duty

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