Stock Exchange guiance on human rights disclosure

Year published
2021
Theme
Disclosure
ESG
Regulation compliance
Social
Author
SSE Initiative
Category
Guidance

This report provides an analysis of human rights references in ESG disclosure guidance documents produced by stock exchanges. Most of the stock exchanges (48 out of 56) mentioned human rights in their ESG disclosure guidance. When looking at references to direct, or specific, human rights instruments (corporate human rights policies, processes, and practices, etc.) less than half of the stock exchanges mention these. The Guiding Principles on Business and Human Rights is referenced less than a quarter of the time (16 out of 55). The findings indicate that stock exchange guidance to issuers on human rights disclosure is becoming a market practice, and that some areas of disclosure regarding more detailed issues are more infrequently mentioned.