This guide sets out a simple and thorough process for any company, but particularly small and medium-sized enterprises, to get started with identifying its potential human rights impacts on those people directly affected by its activities, and those whose lives it touches through its relationships with suppliers or other parties. It provides you with tools and approaches to understand what your business already does to address these impacts, and where it can improve. By doing this, the guide helps you to take your first steps towards human rights due diligence. [Refers to Henel & Sorbier]