人权尽职调查
人权尽职调查（Human Rights Due Diligence）——来自ESG中心的全面ESG资源，ESG中心是由Ascent Partners基金会运营的开放获取百科全书。
人权尽职调查
人权尽职调查（Human Rights Due Diligence, HRDD） 是企业用于识别、预防、减轻和说明其如何处理实际和潜在负面人权影响的过程。
联合国指导原则框架
《联合国工商业与人权指导原则》（UNGPs） 确立了企业通过尽职调查尊重人权的责任：
- 政策承诺 — 发布尊重人权的公开声明
- 影响评估 — 识别实际和潜在影响
- 整合 — 将评估结果融入业务流程
- 跟踪 — 监测应对措施的有效性
- 沟通 — 公开报告如何应对影响
- 补救 — 提供或合作进行补救
基于风险的方法
人权尽职调查应与影响的严重性和可能性相称：
严重性 — 影响的规模、范围和不可补救性
可能性 — 发生的概率
优先级 — 首先关注最严重的风险
突出的人权议题
企业应识别突出议题（Salient Issues） — 即那些最有可能因公司活动或商业关系而面临严重负面影响风险的议题。
法规要求
欧盟《企业可持续发展尽职调查指令》（CSDDD） — 对大公司强制要求人权尽职调查
德国《供应链尽职调查法》 — 要求在整个供应链中进行人权尽职调查
法国《警戒义务法》 — 要求大公司制定警戒计划
来自ESG文库
- 《ESG与GRI报告简化指南》 — 人权披露指引
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