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ARTICLE · 19 MARCH 2015

U.N. Guiding Principles Reporting Framework Released By The Human Rights Reporting And Assurance Frameworks Initiative

The Reporting Framework is structured as a series of questions, many of which seek to focus corporate attention on the human rights concerns most relevant to their operations.

United StatesCorporate/Commercial Law

In late February, after 18 months of research and consultation, a new Reporting Framework has been released to help companies report on their human rights performance in a manner aligned with the expectations set forth in the U.N. Guiding Principles on Business and Human Rights. The Reporting Framework is intended to enable companies of all sizes, and in all sectors, to report on their efforts to operate consistently with the corporate responsibility to respect human rights.

The Framework was released by the Human Rights Reporting and Assurance Frameworks Initiative ("RAFI"), which was led by Shift, an non-profit organization dedicated to business and human rights , and Mazars, an international accounting firm. The work was overseen by the U.N. Working Group on Business and Human Rights and an eminent persons group, including Professor John Ruggie, the former U.N. Special Representative on Business and Human Rights.

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