Shift Project

Shift is the leading center of expertise on the UN GUIDING PRINCIPLES ON BUSINESS AND HUMAN RIGHTS. Our global team of experts works across all continents and sectors to challenge assumptions, push boundaries and redefine corporate practice in order to build a world where business gets done with respect for people’s dignity. Shift is a non-profit, mission-driven organization headquartered in New York City.

Purpose

Shift is the leading center of expertise on the UN Guiding Principles on Business and Human Rights

Caroline Rees

President and Co-Founder, Shift Project

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RESOURCES
Guidance / February 2023
Climate Change and Human Rights: Avoiding Pitfalls for Financial Institutions

This paper explores the nexus between climate change strategy and action by financial institutions (FIs) and the responsibility to respect human rights in accordance with the UN Guiding Principles on Business and Human Rights (UNGPs). It discusses a series of pitfalls for financial institutions to avoid as they operationalize climate-related commitments and explore the social (“S”) dimensions of the challenges and opportunities presented by the activities of portfolio companies. It explores how the human rights lens of the UNGPs – complemented by over a decade of practice since their endorsement – can inform efforts to ensure transition and adaptation efforts respect peoples’ dignity.

Availability : Free
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Policy Recommendation(s) / June 2023
Social-Related Disclosures Standard: Key Messages

ISSB has issued a proposed set of future Agenda Priorities for public consultation. These include both ‘human capital’ and ‘human rights’ with regard to social issues. Shift, the B Team and the World Benchmarking Alliance share a concern that this approach will foster further confusion and complexity in the market given the extent to which these two categories are overlapping and intertwined. 

In this set of ‘key messages’ we jointly highlight the important opportunity ISSB now has to set the right foundations for disclosures on social matters by starting with a general thematic standard, much as it did for climate. This would enable a clear architecture for social issues and deliver the contextual information that investors need regarding those aspects of corporate governance, strategy, risk management and metrics that are particular to social matters.

Availability : Free
SDG Focus Areas :
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