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Article

24 Jun 2013

Author:
International Corporate Accountability Roundtable (ICAR)

ICAR Statement to Mazars and Shift Discussion Paper on “Developing Global Standards for the Reporting and Assurance of Company Alignment with the UNGPs”

The International Corporate Accountability Roundtable (ICAR) has developed the Statement below in response to a discussion paper by Mazars and Shift and released on May 1, 2013. The discussion paper elaborates a two-year project to develop a twin set of standards for auditing companies in line with the United Nations Guiding Principles on Business and Human Rights...ICAR believes that the Mazars and Shift proposal underestimates the complexity of using reporting and third-party auditing to regulate the implementation of the universe of human rights norms that are incorporated into the Guiding Principles.