...[This] report describes principles and characteristics of human rights impact assessments for business, including similarities to environmental and social impact assessments, and provides updates on current initiatives... [It] is too early to offer a definitive evaluation of HRIAs for business, because to date only the summary of one such assessment has been made public (for BP’s Tangguh...project in Indonesia), although other companies have undertaken private or related exercises... Given the proliferation of public information on human rights, including the numerous specialized resources for business..., there is no excuse for any company, lender or investor to claim to be unaware that their investments could impact human rights. [also refers to Shell, BHP Billiton, Anglo American, Statoil, International Council on Mining & Metals]