In the past few years—in part due to the launch of the UN Guiding Principles on Business and Human Rights—...companies have...made great strides in how they cover human rights in their corporate social responsibility reports...[But] there is limited guidance on how to do this well. And since the topic is complex...companies are struggling with how to incorporate human rights into their...reporting... [The] key source of guidance should be the UN Guiding Principles themselves...[We] believe companies can do this by focusing on four key questions: [1] What is the company’s human rights policy and approach to accountability? [2] How does the company assess actual and potential human rights impacts, both positive and negative? [3] What has the company found as a result of those assessments? [4] What is the company doing about those findings? What follows is a closer look at each of these four questions and some examples...[from] different companies... [refers to Microsoft, Johnson & Johnson, NEC, Nike, Walmart, Barrick Gold, PVH (Phillips-Van Heusen), General Electric, Google]