Human Rights Due Diligence

Human rights due diligence (HRDD) is the process companies use to identify, prevent, mitigate, and account for how they address actual and potential adverse human rights impacts.

UN Guiding Principles Framework

The UN Guiding Principles on Business and Human Rights (UNGPs) establish the corporate responsibility to respect human rights through due diligence:

1. Policy Commitment — Public statement of respect for human rights
2. Impact Assessment — Identify actual and potential impacts
3. Integration — Embed findings into business processes
4. Tracking — Monitor effectiveness of responses
5. Communication — Report publicly on how impacts are addressed
6. Remediation — Provide for or cooperate in remediation

Risk-Based Approach

HRDD should be proportionate to severity and likelihood of impacts:

Severity — Scale, scope, and irremediability of impact
Likelihood — Probability of occurrence
Priority — Focus on most severe risks first

Salient Human Rights Issues

Companies should identify salient issues — those most at risk of severe negative impact through company activities or business relationships.

Regulatory Requirements

EU Corporate Sustainability Due Diligence Directive (CSDDD) — Mandatory HRDD for large companies
German Supply Chain Due Diligence Act — HRDD across supply chains
French Duty of Vigilance Law — Vigilance plans for large companies

From ESG Library

• ESG & GRI Reporting Made Simple — Human rights disclosure guidance

View all books →

Key Resources

• UN Guiding Principles on Business and Human Rights
• OECD Due Diligence Guidance for Responsible Business Conduct

Part of ESG Hub | Curated by Ascent Partners Foundation