The Human Rights (HR) Impact Topic guides companies to improve outcomes for people suffering or at risk of harm from human rights violations in connection with their operations, products, or services.
It requires companies to publicly commit to respecting human rights, to identify and address their salient human rights issues, and to practice human rights due diligence by preventing, mitigating and remediating their actual and potential negative human rights impacts. It also requires companies to collaborate with their suppliers to achieve their human rights objectives.
This article lists examples of evidence companies can provide to showcase their impact. The examples of evidence provided are meant to guide companies, and are not exhaustive. Companies may have other types of evidence, or one of the listed examples may be comprehensive enough on its own. See the Impact Topic summary for more information.
1. Commitments
Companies publicly commit to respecting human rights, based on major international frameworks, including the UN Guiding Principles on Business and Human Rights. This is the first step for companies to improve their human rights impacts.
HR1 The company commits publicly to respecting human rights. |
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HR1.1 The company commits publicly to respecting human rights. | A link to the company's webpage or public policy document, which can be a standalone document or integrated with other topics or commitments. If the company has no public website: any official public information, such as digital or printed brochure, or content hosted on another organization's website.
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HR1.2 The company has a public human rights policy. | A link to the company's webpage or public policy document, which can be a standalone document or integrated with other topics or commitments. A human rights policy document that includes HR1.2.2a through d. Evidence to verify that the company’s policy is approved by the highest governing body. This may include meeting minutes or a signature on the policy. A section or sentence in the human rights policy document specifying the scope and that it equates to “all individuals and communities affected by the company’s own operations and its value chain.”
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2. Salient Issues
Companies identify the most salient or important human rights issues across their operations and value chain, and implement a strategy to address them. This enables them to focus their resources effectively and proactively manage potential negative human rights impacts.
HR2 The company knows its salient human rights issues and has a strategy to address them. |
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HR2.1 The company identifies its salient human rights issues. |
Records of impact assessment, for instance: Social performance data Stakeholder engagement (documentation of meetings, surveys, and conversations with stakeholders) Impacts register (e.g., spreadsheet or database listing the company's impacts on people) Internal/external impact assessment tools (e.g., spatial maps, industry guidance) Ranking of high-risk raw materials Materiality matrix Value chain analysis report Outcomes of social assessments
A section or sentence in the assessment document specifying the scope and that it equates to “all individuals and communities affected by the company’s own operations and its value chain.” The date in the assessment document, confirming it was completed or updated in the last 36 months. Meeting minutes confirming the assessment was reviewed or updated in the last 36 months. The internal assessment document refers to the potential impacts from the Risk Tool, and demonstrates it was prioritized and considered like other potential impacts.
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HR2.2 The company publicly shares its salient human rights issues. | |
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HR2.3 The company has a strategy to address its salient human rights issues. | |
HR2.4 The company makes progress on its human rights strategy and evaluates its effectiveness. | Records showing progress against the targets and indicators of the human rights strategy. A report or meeting minutes detailing the evaluation of the effectiveness of the human rights strategy. Records of internal and/or external (i.e., expert) consultations, research, emerging guidance by third-party organizations. Records of the company prioritized avoiding and reducing negative human rights impacts while progressing its human rights strategy. Records of updates to the human rights strategy.
based on the evaluation of the effectiveness. |
HR2.5 The company publicly shares the effectiveness of its human rights strategy. | |
HR2.6 The company’s policies and procedures address its salient human rights issues. | A policy or procedure document for each salient human rights issue. The policy or procedure documents, showing that their scopes match that of the salient issues (e.g., both focusing on the supply chain.)
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HR2.7 Workers in relevant roles receive the guidance they need to implement the policies and procedures related to human rights. | Training materials, guidance documents, or tools provided to workers in relevant roles. Records of training attendance, communication to relevant roles. Job descriptions, team/function strategy documents, organizations charts to confirm relevant roles. Interviews with workers that received guidance. Training materials, guidance, or tools that are tailored to specific roles or departments. Interviews with workers that received guidance.
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3. Addressing Negative Impacts
Companies take steps to prevent, mitigate, and remediate their actual and potential specific negative human rights impacts.
HR3 The company prevents, mitigates, and remediates actual and potential negative human rights impacts. |
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HR3.1 The company has a process to collect, prioritize, and escalate information on actual and potential negative human rights impacts. | A procedure or process document explaining how the company collects, prioritizes, and escalates information on actual and potential negative human rights impacts. Procedure or process documents related to grievances. Records of processing and escalating incoming (potential) impacts as per the process. A list of roles and responsibilities in the procedure or process, or references in job descriptions to the procedure or process. Interviews with anyone who has an assigned role or responsibility. Records of assessing incoming (potential) impacts by severity and likelihood. A procedure or process document that refers to severity and likelihood. Records of engaging stakeholders as per the process.
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HR3.2 The company prevents, mitigates, and remediates actual and potential negative human rights impacts. | Records of the actions taken, individually or collectively, and their demonstrable output or results. Internal and public commitments. Progress or impact reports, or scorecards. Records showing the company considered its "types of connection" (i.e., causing, contributing or linkage). References to "types of connection" (i.e., causing, contributing or linkage) in meeting minutes, action plans, procedures, or processes.
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HR3.3 The company assesses the potential negative human rights impacts related to potential organizational clients and projects, and takes necessary mitigation actions. | A documented process for assessing potential negative human rights impacts of working with new clients and projects. Client selection or screening policy with human rights criteria. Project and client selection or screening tool. The process document detailing mitigation actions. Annual records of the process to determine the three most material potential clients and projects, which may include a reference to timesheets, billing reports, revenue reports, income statements, impact assessments. Annual records of the outcomes of the assessment, such as meeting minutes, consultations, risk matrix, internal reports. Records of mitigation actions taken and an evaluation of their effectiveness.
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HR3.4 The company assesses the potential negative human rights impacts of investments, and takes necessary mitigation actions. | A documented process for assessing the potential negative human rights impacts of potential investments. Investment selection or screening policy with human rights criteria. Investment selection or screening tool. The process document that includes mitigation actions. Annual records of the process to determine the three most material potential investments, such as investment statements, portfolio tracking tools, and impact assessments. Annual records of the outcomes of the assessment, such as meeting minutes, consultations, risk matrix, internal reports. Records of mitigation actions taken and an evaluation of their effectiveness.
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HR3.5 The company carries out a Human Rights Impact Assessment. | |
HR3.6 The company implements additional due diligence for any operations in conflict-affected situations. | Records identifying if the company has operations in conflict-affected situations based on the World Bank Group's list. Assessment of the company's connection to the conflict and a public explanation Records of engaging stakeholders. Documented assessment of whether affected stakeholders can raise grievances with the company. Documented "triggers for action". Documented contact person for the conflict-affected situations. Assessment of due diligence gaps and how to prevent or mitigate potential negative impacts.
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*Only for the following industries: Security & investigation; All industries in category: Information, communication & technology; Advertising & market research; Legal activities - Management consultant - for-profits; Book publishing; Publishing - newspapers & magazines; All industries in category: real estate, design & building - Film, TV & music production - Programming & broadcasting; Engineering; Environmental consulting.
**Only for the following industries: Equity investing; Investment advising.
4. Supply Chain
Companies take human rights into account in their procurement decisions, particularly with regard to their source countries and raw materials. They also work with suppliers to address their negative impacts, including living wage gaps in their supply chain. These actions ensure that companies take accountability for the human rights impacts of their supply chain.
HR4 - The company works with suppliers to achieve its human rights objectives. |
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HR4.1 The company addresses limits on its ability to engage and monitor suppliers. | Records containing information about potential negative human rights impacts related to source countries and specific raw materials. Supplier risk assessments, either by the company or a third party. Country risk assessments, either by the company or a third party. List of source countries and limits to supplier monitoring. List of mitigation actions to address the limits. List of the social compliance audits and social certifications used, and their limits. List of mitigation actions to address the limits. Records showing that potential negative human rights impacts and supplier monitoring limits were considered when selecting source countries and raw materials. Human rights criteria in sourcing or procurement documents. Meeting minutes of those working in sourcing or procurement. Sourcing or procurement policy.
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HR4.2 The company considers actual and potential human rights impacts in its procurement decisions. | Annual records of the process to determine the three most material procurement decisions, which may include a reference to spend reports, invoices, purchase orders, impact assessments. Records showing how environmental impacts were considered. For instance: Records of research, internal reports Overview document of the selected suppliers Records of environmental certifications of products Records of engagement with suppliers Records of external ratings of suppliers
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HR4.3 The company considers actual and potential human rights impacts in its procurement decisions. | Annual records of the process to determine the five most material procurement decisions, which may include a reference to spend reports, invoices, purchase orders, impact assessments. Records showing how environmental impacts were considered. For instance: Records of research, internal reports Overview document of the selected suppliers Records of environmental certifications of products Records of engagement with suppliers Records of external ratings of suppliers
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HR4.4 The company works with suppliers to prevent or mitigate the most salient human rights issues. | A list of prioritized suppliers and a document outlining the criteria used for prioritization. Evidence of a process for prioritizing suppliers based on actual and potential negative impact. Documentation of agreed targets with prioritized suppliers and records of annual progress monitoring (e.g., slides or meeting minutes of annual business reviews indicating the list of attendees, supplier scorecards, performance reports). Records of projects of related working groups in industry associations or multi-stakeholder collaborations (i.e., collective action).
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HR4.5 The company increases its commitments across its sourcing documents. | Records showing (summary of) feedback from suppliers on sourcing documents. Examples of sourcing documents: A sourcing or procurement policy A supplier code of conduct Supplier contracts Purchase orders Assessment of balance between buyer and supplier commitments and responsibilities. Records of edits made to sourcing documents to achieve balance. Records of changes made to sourcing documents relate to human rights. Records of changes made to the sourcing documents.
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HR4.6 The company has a time-bound plan to trace the origin and potential human rights impacts of its high-risk raw materials. | List of high-risk raw materials, either by the company or a third party. One of the below: A calculation and documentation showing the proportion of traceable high-risk raw materials.
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HR4.7 The company traces more high-risk raw materials to their origin. | |
HR4.8 The company works with suppliers to address human rights impacts related to high-risk raw materials. | Documentation of collaboration with prioritized suppliers and records of annual progress monitoring (e.g., slides or meeting minutes of annual business reviews indicating the list of attendees, notes from supplier visits, supplier scorecards, performance reports). List of high-risk raw materials. Records of the actions taken and their demonstrable output or results.
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HR4.9 The company looks for living wage gaps in its service contracts. | Assessment of service contracts using one or more of the provided methods. Service supplier screening reports. Calculation of any living wage gaps where there is sufficient data and where applicable (e.g., where there isn't collective bargaining) Service supplier screening reports. List of services where no formal qualification is required. Service supplier screening reports.
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HR4.10 The company refers to living wage in its service procurement processes. | Records of referencing a living wage in service procurement documents, process, or conversations, such as tender or request for proposal documents, criteria to assess proposals, service agreements, service provider performance evaluation, emails or notes of conversations with the supplier.
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HR4.11 The company has a plan to address living wage, living income or collective bargaining in its supply chain. | An internal plan document related to living wage, living income and/or collective bargaining. The plan document includes HR4.11.2 a through d. The date in the plan document, confirming it was completed or updated in the last 12 months. Meeting minutes confirming the plan was reviewed or updated in the last 12 months. Evidence to verify that the company’s plan is approved by the executive team or highest governing body. This may include meeting minutes or a signature on the plan.
A link to the company's webpage or public report with an update.
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Release 1 - 23 October, 2025 - based on B Lab Standard v2.1 - © B Lab 2025