A recent review...identified that less than half the FTSE 100 companies reported Human Rights in their 2012 Annual Accounts. This paper examines best practice in relation to Human Rights reporting as demonstrated by the best five companies from that study (Randgold Resources, Rio Tinto, G4S, BP, BHP Billiton...)...Some companies have responded to the emerging requirement to report Human Rights by developing comprehensive company guidance and systems, others are less advanced...In summary the five companies all commit to, and demonstrate respect for, Human Rights, however there is great variability in how they have translated respect into their systems and company cultures...[T]here is little consistency in how Human Rights are reported across the five companies.