The Tomorrow's Value Rating 2013 (TVR) an annual study conducted by DNV Two Tomorrows, underlines the difficulties of moving from agreement to execution [on business & human rights]. Over half of the assessed companies support the UNGPs, but they are unclear about how they actually implement them...One difficulty in moving the agenda forward is the challenge of agreeing what constitutes good human rights performance, and how this is understood at a collective or industry level...The TVR identified two challenges that companies struggle with: sector-specific implementation, and local specificities...Collaboration and shared learning within industries and on local levels can help move us forward. However, they are only part of the picture. Practical experience and understanding of how human rights practices can be transferable between different industries, remain limited. [Refers to Daimler, EDF, E.ON, Vattenfall]