A/HRC/29/28
61.
While hundreds of public-private partnerships already exist, as pointed out by the
Institute for Human Rights and Business , “we don’t yet have solid evidence or even shared
views on what good practice looks like and we are still in the early stages of developing
effective tools for evaluating the impacts and results of such partnerships across the
board”.53 Initiatives such as that pursued by the Institute54 to assess and report on how
partnerships with the private sector could be made more accountable and consistent with
the Guiding Principles and international human rights standards in the post-2015
development context should be encouraged.
62.
The sustainable development goals should also be strengthened in relation to the
critical role of reporting on human rights in the context of sustainability reporting. In draft
target 12.6 companies, especially large and transnational companies are encouraged to
adopt sustainable practices and to integrate sustainability information into their reporting
cycle. As set out in the Guiding Principles, accounting for how they address human rights
impacts provides a key measure of transparency and accountability to individuals or groups
who may be impacted and to other relevant stakeholders, including investors. Reporting on
human rights impacts and measures in a meaningful way would thus be a significant
contribution to enhancing sustainability reporting. Adding human rights considerations
alongside the social and environmental is critical. If companies do not report on their
potential or actual impacts on the rights of individuals, they could be missing critical social
and environmental impacts as well. Thus, adding a reference to the Guiding Principles
would contribute to aligning the goals with international standards by promoting
meaningful disclosure by companies.55
63.
The draft goals also address the role of public procurement, calling for public
procurement practices that are sustainable, in accordance with national policies and
priorities (target 12.7). Here too, the goals and their implementation at the national level
should be in line with the Guiding Principles and include the clear expectation that States
adopt practices that are not only sustainable but that explicitly integrate human rights
considerations.
64.
The goals are expected to be adopted in September 2015. The Working Group hopes
that the Guiding Principles will be adequately reflected in the final commitments at the
global and national levels. Much work remains to be done to solidify and translate the goals
into action by States and businesses and to ensure that businesses will contribute to, not
undermine, inclusive and sustainable development in the period beyond 2015. The Guiding
53
www.ihrb.org/commentary/post-2015-agenda-private-sector-priorities.html.
54
Ibid.
55
A government-led initiative in this area, supported by UNEP and the Global Reporting Initiative, is
the Group of Friends of Paragraph 47 following acknowledgement of the importance of corporate
sustainability reporting in paragraph 47 of the outcome document of the United Nations Conference
on Sustainable Development. The Guiding Principles are referenced in its frequently asked questions
on corporate sustainability reporting, available from
www.unep.org/resourceefficiency/Business/SustainableandResponsible
Business/CorporateSustainabilityReporting/GroupofFriendsofParagraph47/FAQsonCorporateSustaina
bilityReporting/tabid/106320/Default.aspx. Another initiative in this context involves the Global
Reporting Initiative, the United Nations Global Compact and the World Business Council for
Sustainable Development and aims to mobilize the private sector behind the sustainable development
goals. It will produce a guide for businesses for assessing impacts and aligning strategies with the
goals (https://www.unglobalcompact.org/news/1361-10-07-2014). It would be critical for guidance
from such initiatives to emphasize the role of human rights reporting and alignment with ongoing
initiatives and tools to support implementation of the Guiding Principles. The recent “UN Guiding
Principles Reporting Framework” provides a useful tool.
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