Ed Potter, Coca-Cola’s Director for Global Workplace Rights, says that implementing the UN Guiding Principles on Business and Human Rights is really just a question of getting started...The “Say-Do” gap in implementing the UN Guiding Principles for Business and Human Rights may appear daunting and demands real attention, resources and business integration across all functions...Guiding Principle 15 sets out the basics: First, a company needs a policy commitment to respect human rights...Second, a company should establish a human rights due diligence process to identify, prevent or mitigate potential human rights impact...A suggested first step to understand what to look for is to conduct an analysis of the company’s potential human rights impact across its value chain...Third, where there are adverse human rights impacts, processes must be in place to remediate the impact. And finally, the expectation of the Guiding Principles is that a company will ‘know and show’ that it respects human rights. This can be accomplished by incorporating relevant updates into company sustainability reports and websites.