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Belgium

PLANNED ACTIONS: Action point 1, Elaborer une boîte à outils destinée aux entreprises et organisations concernant les droits de l’Homme [Develop a toolkit for companies and organizations on human rights], presents the action of developing, in collaboration with experts and main human rights stakeholders and organizations, a toolbox that will help companies prevent human rights…

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Italy

Italy’s NAP does not contain a reference to GP21.

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United Kingdom

The UK 2013 NAP  The UK 2013 NAP does not contain a reference to GP21. The UK 2016 updated NAP  Actions taken to support business implementation of the UNGPs UNGPs Reporting Framework + Unilever human rights report [page 17] The FCO’s Human Rights and Democracy Fund supported Shift to develop the UN Guiding Principles Reporting…

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Colombia

V. Human Rights Due Diligence  Defining the concept and guiding through effective implementation mechanisms [page 16] 5.7 The Task Force will assess and analyse the formulae for enterprises to include the reporting of the human rights due diligence in their Sustainability Reports or rendering of accounts. Such assessment will be carried out within the year…

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Poland

Pillar II. The corporate responsibility to respect human rights 3. Non-financial reporting: implementation of Directive 2014/95/EU [page 30] Since January 2017, it has been mandatory for a certain group of companies to disclose information regarding the application of human rights policies in business practice in connection with the transposition of Directive 2014/95/EU into Polish law….

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Norway

3. The Corporate Responsibility to respect human rights Acquiring expertise for risk identification and assessment [pages 33-34] The NAP indicates that it may be necessary for company to “conduct a dialogue on due diligence with stakeholders”, which as per the UNGPs, include human rights defenders.

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Netherlands

3. Results of the consultations and government response  3.4 Transparency and reporting [pages 28-29] During the consultations, various parties pointed out that companies should be encouraged and/or required to report on their human rights policy and the results achieved. At the same time, they stressed that level of reporting should be proportionate to what it…

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Netherlands

The Dutch NAP makes no reference to human rights defenders or whistle-blowers.

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Lithuania

The Lithuanian NAP does not contain a reference to GP21.

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Finland

3.2 Reporting on corporate social responsibility [page 25] Reporting on corporate social responsibility may be a significant factor in monitoring the human rights impacts and risks of companies. In the Resolution on Corporate Social Responsibility, the Finnish Government encourages companies to publish the non-financial data on the social and environmental impact of their activities. The…

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Switzerland

5. National Action Plan on Business and Human Rights  5.7 Pillar 1: state duty to protect  5.7.2 Operational principles: legislative and information policy measures [page 19] Guiding Principle 3  PI12 Sustainability reporting standards  Reporting on the action taken by a business enterprise to respect human rights is an important element of due diligence under Pillar…

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Lithuania

The Lithuanian NAP makes no reference to human rights defenders and whistle-blowers.

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Italy

I. Guidelines and general principles “(…) the second Italian NAP-BHR intends to strengthen the application of the UNGPs through a series of complementary measures, referring in particular to the following guidelines: – addressing issues and practices related to the protection of the environment, health, decent work and ‘Human Rights Defenders’, also in the face of…

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Denmark

2. State Duty to Protect Human Rights 2.3 Actions taken Reporting requirement on human rights impact [page 14] “Another priority for the Danish Government has been to strengthen the existing legal reporting requirement for the largest Danish companies and all state-owned companies (GP 3d). Since 2009, large companies including all state-owned companies and institutional investors…

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Germany

1.1 Basic rules of economic policy Protection within states’ own territory – challenges within Germany [page 15-16] The current situation “The protection of whistleblowers is a highly valuable accompanying measure in the detection of exploitative employment. General provisions in the field of labour law (sections 612a and 626 of the German Civil Code and section…

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Norway

2. The State duty to protect human rights 2.1 The state as legislator [page 18] The Accounting Act Under the Accounting Act, large enterprises have been required to submit reports on CSR since 2013. The provision stipulating that enterprises must take account of human rights is considered to be in line with the Guiding Principles…

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France

I- The State’s Obligation to Protect Human Rights The European Framework Actions Underway [page 18] France has transposed the European Directive on trade secrets into national law, allowing businesses to protect trade secrets while assuring the necessary transparency of business activities and conduct, and the protection of whistle-blowers acting in the public interest.   II-…

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United States

The US NAP does not contain a reference to GP21.

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Sweden

Annex: Measures planned Regulations and legislation [page 27] The interim report Implementation of the EU’s new accounting directive (Swedish Government Official Reports 2014:22) proposes enhanced transparency regarding payments made by some companies active in the extractive industry and in the logging of natural forests. The provisions will require companies to publish annual reports on payments…

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France

II. Business Responsibility to Respect Human Rights 6. Reporting [pages 44-45] Businesses must monitor the human rights measures they adopt and disclose on their initiatives in this field. Under European Directive 2014/95/EU, human rights will become one of the pillars of CSR. This position will be reflected in French reporting requirements when the directive is…

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