IHRB [Institute for Human Rights and Business] very much welcomes the Reporting Requirements’ reference to the UN Guiding Principles on Business and Human Rights. In doing so the Reporting Requirements reaffirm the independent responsibility that every business has to respect human rights under the UN Guiding Principles, which includes conducting human rights due diligence. As such the Reporting Requirements asks companies to collect the type of information, which they should be gathering in any case, as part of their responsibility to respect.