Presents an overview of COE trends in 2015. This illustrates last year’s submissions by region, sector and organization type, among other criteria.

Helps investors to understand why and how to engage companies on their tax practices, thus promoting corporate tax responsibility: a more responsible corporate approach to tax practices, including better disclosure and transparency, good governance and appropriate management of tax-related risks.

Many studies show a positive correlation between employee relations and financial performance, which is especially relevant in a labour-intensive sector such as retail. This guide describes lessons learnt from a PRI-coordinated engagement that saw 24 investors managing US$1.5 trillion of assets work together to enhance 27 global retail companies’ performance and reporting on employee relations.

The Roadmap provides guidance for companies on how to integrate sustainability-related goals and strategies across the organization. Best practices are illustrated and the value that can be created across five stages of sustainability integration is highlighted.

Contains implementation guidance to help companies report on their human rights performance in line with the UN Guiding Principles on Business & Human Rights.

The Statement, developed by the UN Global Compact and signed by a number of business organizations, reaffirms the commitment to the UN Guiding Principles and recognizes that corporate respect for human rights is a key contribution and vehicle through which business can help achieve the SDGs.

Sets out a simple and thorough process for any company, but particularly small and medium-sized enterprises, to get started with identifying its potential human rights impacts on those people directly affected by its activities, and those whose lives it touches through its relationships with suppliers or other parties. It provides tools and approaches to understand what the business already does to address these impacts, and where it can improve.

The scientific community has provided continuous warnings that global emissions are jeopardizing our ability to limit warming to a 2°C temperature increase above preindustrial levels. As governments consider new emissions pledges, companies are taking the initiative to align their own emission reduction goals with the 2°C pathway. CDP, WRI, and WWF decided to join forces and provide more comprehensive guidance including a method that illustrates the scale of emissions mitigation required to achieve a 2°C pathway. The first step is the target setting method presented in this report, to help companies set targets based on the best science currently available.

Business has much to gain from more inclusive economic prosperity, through access to new markets, unleashing more innovation, and greater social stability so necessary for markets to function. Conversely, business has much to lose from an economy that fails to capitalize fully on human capital, constricts markets, and experiences sluggish demand. This working paper introduces BSR’s perspective on the business role in creating inclusive prosperity.

A primer on the most relevant, urgent, and probable human rights impacts for the extractives sector and opportunities for positive impact.

An increasing number of companies recognize that water poses a significant risk to their business and have begun to take action to mitigate their risks via improved water management practices and stewardship. This paper proposes a new recognition that companies seeking to manage water-related business risks can and should contribute to improved water and sanitation management and governance that is also in the public interest.

A summary of human rights guidance materials to deepen your understanding of the first two Global Compact principles and the concepts of due diligence, sphere of influence and complicity.