United Kingdom – Non-financial reporting 1st NAP

The UK 2013 NAP in the section dedicated to Government expectations of business states that [page 13]:

The UNGPs guide the approach UK companies should take to respect human rights wherever they operate. The key principles of this approach are to:

– … be transparent about policies, activities and impacts, and report on human rights issues and risks as appropriate as part of their annual reports.

The UK 2013 NAP in the section dedicated to Actions taken to support business implementation of the UNGPs states that [page 14]:

To help businesses to fulfil their responsibility to respect human rights we have so far:

(ii) taken steps to ensure that from 1 October a clarification of the Companies Act 2006 means that company directors will include human rights issues, in their annual reports;