S2: Human Rights

Fundamental rights inherent to all human beings, based on the Universal Declaration of Human Rights and international human rights treaties

Framework Context

Human Rights is the second core subject in ISO 26000, recognizing that organizations have a responsibility to respect human rights wherever they operate. This responsibility exists independently of states' abilities or willingness to fulfill their own human rights obligations.

The corporate responsibility to respect human rights is authoritatively defined in the UN Guiding Principles on Business and Human Rights (UNGPs), endorsed by the UN Human Rights Council in 2011. The UNGPs establish that companies must:

1. Avoid causing or contributing to adverse human rights impacts through their own activities
2. Seek to prevent or mitigate adverse human rights impacts directly linked to their operations, products, or services by business relationships
3. Provide for or cooperate in remediation when they have caused or contributed to adverse impacts

International Human Rights Framework

Human rights are grounded in international law, primarily:

Universal Declaration of Human Rights (UDHR, 1948)
Foundation document proclaiming fundamental human rights to be universally protected.

International Covenant on Civil and Political Rights (ICCPR, 1966)
Treaty covering civil and political rights including freedom of expression, assembly, fair trial, and freedom from torture.

International Covenant on Economic, Social and Cultural Rights (ICESCR, 1966)
Treaty covering economic, social, and cultural rights including right to work, education, health, and adequate standard of living.

ILO Core Conventions (1930-1999)
Eight fundamental conventions establishing core labor rights (freedom of association, no forced labor, no child labor, no discrimination).

Core Topics

Human Rights Due Diligence

Ongoing process to identify, prevent, mitigate, and account for adverse human rights impacts.

UN Guiding Principles Framework: Identify → Prevent/Mitigate → Track → Communicate → Remedy

Civil & Political Rights

Rights related to freedom of expression, assembly, association, fair trial, and freedom from arbitrary detention and torture.

Key Treaties: ICCPR, Convention Against Torture, International Convention on the Protection of All Persons from Enforced Disappearance

Economic, Social & Cultural Rights

Rights to work, education, health, adequate standard of living, and participation in cultural life.

Key Treaty: ICESCR (International Covenant on Economic, Social and Cultural Rights)

Fundamental Principles & Rights at Work

Core labor rights established by ILO conventions: freedom of association, collective bargaining, no forced labor, no child labor, no discrimination.

Key Standards: ILO Core Conventions, ILO Declaration on Fundamental Principles and Rights at Work

Discrimination & Vulnerable Groups

Protection of marginalized groups including women, children, persons with disabilities, indigenous peoples, LGBTQ+ individuals, migrants, and refugees.

Key Treaties: CEDAW, CRC, CRPD, CERD, UNDRIP

Rights of Indigenous Peoples

Rights to self-determination, land, resources, culture, and Free, Prior, and Informed Consent (FPIC) for projects affecting indigenous territories.

Key Standards: UN Declaration on the Rights of Indigenous Peoples (UNDRIP), ILO Convention 169

Digital Rights & Surveillance

Rights to privacy, data protection, freedom of expression online, digital access, and protection from algorithmic discrimination.

Key Standards: GDPR, UN Guiding Principles on Business and Human Rights in Technology

Integration with ESG Frameworks

Primary Source Documents

UN Human Rights Framework

• Universal Declaration of Human Rights (UDHR) — Foundation document (1948)
• UN Guiding Principles on Business & Human Rights — Corporate responsibility framework (2011)
• International Bill of Human Rights — UDHR + ICCPR + ICESCR

ILO Labour Standards

• ILO Core Conventions — 8 fundamental conventions
• ILO Declaration on Fundamental Principles and Rights at Work — Core labor rights

OECD Guidance

• OECD Guidelines for Multinational Enterprises — Chapter IV — Human rights
• OECD Due Diligence Guidance for Responsible Business Conduct — Practical implementation

ISO Standards

• ISO 26000:2010 — Section 6.3 — Human rights core subject

ESG Disclosure Standards

• GRI 408-414 — Human rights topics (child labor, forced labor, security practices, indigenous rights, human rights assessment, supplier social assessment)

From ESG Library

• ESG & GRI Reporting Made Simple — GRI 408-414 human rights disclosures
• Supply Chain & Business Ethics — Human rights due diligence in supply chains

View all books →

Related Resources

• S3: Labour Practices — Employment and working conditions
• S4: Fair Operating Practices — Supply chain responsibility
• Standards Hub — ESG disclosure standards
• UN Guiding Principles — UNGPs detailed guidance

Part of ESG Hub | Curated by Ascent Partners Foundation