UN Guiding Principles Assurance Guidance

As companies improve their processes to reduce human rights risks and impacts, they need ways to assure that these processes are having the intended effects. Complementing the United Nations Guiding Principles on Business and Human Rights (UNGPs), this guidance can help internal auditors assure companies’ human rights performance and support external assurance providers’ assurance of companies’ human rights reporting. The guidance is divided into four parts. Part 1 provides an introduction to the UN Guiding Principles Reporting Framework, including a backgrounder and information on the rationale, intended users, and objectives; Part 2 explains how this guidance builds upon existing standards, discusses necessary competencies for expert practitioner teams when conducting assurance, and highlights factors of heightened importance for human rights assurance; Part 3 provides expert conclusions; Part 4 explains the structure and content of the indicators and can help users identify the relevant types of evidence for assuring a company's human rights performance or reporting; and Part 5 provides a glossary of terms.