[PDF] Statement on the Shift-Mazars Discussion Paper on “Developing Global Standards for the Reporting and Assurance of Company Alignment with the UN Guiding Principles on Business and Human Rights”
Author: ITUC-CSI-IGB, Published on: 9 July 2013
This project is based on misunderstandings about standard setting, misunderstandings about issues and initiatives related to non-financial reporting and misunderstandings about contemporary assurance and social auditing practices. The proposal seems more about accommodating the Guiding Principles to existing CSR practices and the interests of the CSR industry than using the Guiding Principles as the basis for reconsidering and reshaping the expectations of what constitutes responsible business behaviour. This project is not what is needed at this time to give effect to the Guiding Principles and will likely interfere with the broader and deeper discourse that needs to take place on subjects such as due diligence and remedy. These are fundamental flaws that make it likely that this project will do more harm than good.
Related companies: Mazars