UN Guiding Principles Reporting Framework

The Reporting Framework is comprised of 31 questions, and companies just beginning to use the Framework need only respond to eight of the questions to meet the minimum threshold for using the Reporting Framework. This phased approach is designed to incentivize companies to improve over time. The Reporting Framework is comprised of 31 ‘smart’ questions that enable companies to report meaningfully on their human rights performance, regardless of size or how far they have progressed in implementing their responsibility to respect human rights.