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This section includes reports on business and human rights developed by the High Commissioner for Human Rights and the United Nations Secretary-General.

For reports by the United Nations Working Group on Business and Human Rights, please visit the Working Group's report webpage. For reports by the Special Representative of the Secretary-General on the issue of human rights and transnational corporations and other business enterprises, please visit the SRSG’s webpage.

Reports of the High Commissioner for Human Rights

Year / Body / SessionTitleSymbol numberSummary
2026 HRC 62nd sessionUsing digital tools for stakeholder engagement: aligning corporate practice with the Guiding Principles on Business and Human RightsA/HRC/62/25Prepared pursuant to Human Rights Council resolution 53/3, this report identifies key considerations for ensuring that the use of digital tools for stakeholder engagement efforts aligns corporate practice with the UNGPs. The report provides practical guidance, distilled into a set of 12 main questions to ask, to support assessments of the suitability and limitations of stakeholder engagement tools dedicated to workers in value chains. Short versions of the report are available that cover the 12 questions, as well as suggested issues for further exploration.
2025 HRC 60th sessionDatabase of all business enterprises involved in the activities detailed in paragraph 96 of the report of the independent international fact-finding mission to investigate the implications of the Israeli settlements on the civil, political, economic, social and cultural rights of the Palestinian people throughout the Occupied Palestinian Territory, including East JerusalemA/HRC/60/19

Prepared pursuant to Human Rights Council resolutions 31/36 and 53/25, this report contains an update to the database of business enterprises involved in specific activities related to the Israeli settlements in the Occupied Palestinian Territory.

 

2025 HRC 59th sessionPractical application of the Guiding Principles on Business and Human Rights to the activities of technology companies, including activities relating to artificial intelligenceA/HRC/59/32Pursuant to the request by the Human Rights Council in its resolution 53/29, this report demonstrates the value and practical application of the Guiding Principles in preventing and addressing the adverse impacts of digital technologies and, in particular, artificial intelligence on human rights. Among other issues, the report covers the roles of States (through regulatory and policy measures), companies (including through human rights due diligence, business models, and stakeholder engagement), investors, and accountability and remedy with respect to artificial intelligence-facilitated harm. The report also addresses women’s and girls’ rights and corporate responsibility relating to artificial intelligence technologies.
2024 HRC 57th sessionDatabase of all business enterprises involved in the activities detailed in paragraph 96 of the report of the independent international fact-finding mission to investigate the implications of the Israeli settlements on the civil, political, economic, social and cultural rights of the Palestinian people throughout the Occupied Palestinian Territory, including East Jerusalem

A/HRC/57/21

 

Prepared pursuant to Human Rights Council resolutions 31/36 and  53/25, this report describes the state of progress made towards updating the database of business enterprises involved in specific activities related to the Israeli settlements in the Occupied Palestinian Territory, and details the legal and human rights foundations for this work, as well as the methodology used to update the database. 

 

2022 HRC 50th sessionThe practical application of the Guiding Principles on Business and Human Rights to the activities of technology companiesA/HRC/50/56Pursuant to the request by the Human Rights Council in its resolution 47/23, this report examines the practical application of the UNGPs to the activities of technology companies.
2022 HRC 50th sessionSummary of consultation on the practical application of the Guiding Principles on Business and Human Rights to the activities of technology companiesA/HRC/50/56/Add.1
(English only)
This addendum provides a summary of the discussions held during a multi-stakeholder consultation convened pursuant to Council resolution 47/23.
2022 HRC 50th sessionEnhancing the accessibility, dissemination and implementation of the Accountability and Remedy ProjectA/HRC/50/45Pursuant to the request by the Human Rights Council in its resolution 44/15, this report provides an overview of the Accountability and Remedy Project and the activities undertaken during its fourth phase (ARP IV), good practices in implementing ARP guidance, and recommendations for how the project can further contribute to enhancing accountability and access to remedy for business-related human rights harms.
2022
HRC 50th session
Summary of consultations on enhancing access to remedy in the technology sector and on the enforcement of human rights due diligenceA/HRC/50/45/Add.1
(English only)
This addendum is a companion document to the ARP IV report and provides details from two multi-stakeholder consultations convened pursuant to Council resolution 44/15.
2022
HRC 49th session
Panel discussion on the tenth anniversary of the Guiding Principles on Business and Human RightsA/HRC/49/CRP.3In resolution 44/15, the Human Rights Council decided to hold a panel discussion during its forty-seventh session to commemorate the tenth anniversary of the Guiding Principles. This report provides a summary of that panel discussion, which was held on 29 June 2021. More information about the panel is available on the HRC extranet.
2020
HRC 44th session
Improving accountability and access to remedy for victims of business-related human rights abuse through non-State-based grievance mechanismsA/HRC/44/32Pursuant to the request by the Human Rights Council in its resolution 38/13, this report sets out recommended action to improve accountability and access to remedy for victims of business-related human rights abuses through non-State-based grievance mechanisms. The report explains the scope and methodology of the work, makes comments as to the potential uses of the report and makes general observations about the role of non-State-based grievance mechanisms in achieving accountability and access to remedy. It includes an annex containing a set of recommended policy objectives for States and relevant non-State actors, supported by a series of elements intended to demonstrate the different ways in which those objectives may be met in practice. The report, annex, and separate addendum comprise the outcome of the third phase of OHCHR's Accountability and Remedy Project (ARP III).
2020
HRC 44th session
Improving accountability and access to remedy for victims of business-related human rights abuse through non-State-based grievance mechanisms: explanatory notesA/HRC/44/32/Add.1 (English only)This addendum is a companion document to the ARP III report and provides background, definitions, examples and contextual information with respect to the policy objectives and supporting elements found in the annex to that report.
2018
HRC 38th session
Improving accountability and access to remedy for victims of business-related human rights abuse through State-based non-judicial mechanismsA/HRC/38/20Pursuant to the request by the Human Rights Council in its resolution 32/10, this report sets out recommended action to improve accountability and access to remedy for victims of business-related human rights abuses through State-based non-judicial mechanisms. In the report, the High Commissioner explains the scope of the work involved and the approach taken by OHCHR, and makes general observations about the role of State-based non-judicial mechanisms in achieving accountability and access to remedy in business and human rights cases. The report includes an annex containing a set of recommended “policy objectives” for States, supported by a series of elements intended to demonstrate the different ways that States can work towards meeting those objectives. The report, annex, and separate addendum comprise the outcome of the second phase of OHCHR's Accountability and Remedy Project (ARP II).
2018
HRC 38th session
Improving accountability and access to remedy for victims of business-related human rights abuse through State-based non-judicial mechanisms: explanatory notes to final reportA/HRC/38/20/Add.1 (English only)This addendum is a companion document to the ARP II report and explains key concepts and the main findings emerging from ARP II in further detail. Additionally, this document includes a model terms of reference that can be used by States to review the effectiveness of their relevant non-judicial mechanisms.
2018
HRC 38th session
Improving accountability and access to remedy for victims of business-related human rights abuse: The relevance of human rights due diligence to determinations of corporate liability

A/HRC/38/20/Add.2 (English only)

Unofficial translation: Español

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This report provides analysis and clarification of the relationship between human rights due diligence and determinations of corporate liability. It is informed by discussions held during a 2017 consultation convened pursuant to Human Rights Council resolution 32/10 and forms part of OHCHR's Accountability and Remedy Project.
2016
HRC 32nd session
Improving accountability and access to remedy for victims of business-related human rights abuseA/HRC/32/19Pursuant to the request by the Human Rights Council in its resolution 26/22, this report sets out guidance to improve accountability and access to remedy for victims of business-related human rights abuses through judicial mechanisms. The main report provides an introduction to the guidance, including an explanation of its scope, potential usage and important cross-cutting contextual issues. The guidance itself is provided in an annex, which takes the form of “policy objectives” for domestic legal responses, supported by a series of elements intended to demonstrate the different ways in which States can work towards meeting those objectives in practice. The report, annex, and separate addendum comprise the outcome of the first phase of OHCHR's Accountability and Remedy Project (ARP I).
2016
HRC 32nd session
Improving accountability and access to remedy for victims of business-related human rights abuse: explanatory notes for guidanceA/HRC/32/19/Add.1This addendum is a companion document to the ARP I report and explains key legal concepts and the main findings emerging from ARP I in further detail. Additionally, this document includes a model terms of reference that can be used by States to review the effectiveness of domestic legal systems.
2015
HRC 29th session
Progress report of the United Nations High Commissioner for Human Rights on legal options and practical measures to improve access to remedy for victims of business-related human rights abusesA/HRC/29/39Pursuant to the request by the Human Rights Council in its resolution 26/22, this report presents information on the Accountability and Remedy Project on corporate accountability and access to judicial remedy in cases of business involvement in severe human rights abuses. It outlines the main work streams of the project, its two complementary research processes to gather data and input, and highlights initial findings and key areas for further investigation that are emerging from preliminary research and studies undertaken for two of the six work streams.
2010
HRC 14th session
Report of the High Commissioner for Human Rights on her Office’s consultation on operationalizing the framework for business and human rightsA/HRC/14/29
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Pursuant to Human Rights Council resolution 8/7, this report contains a summary of a two-day consultation that discussed ways and means to operationalize the “Protect, Respect, Remedy” framework on business and human rights put forward by the Special Representative.
2010
HRC 14th session
Report of the High Commissioner for Human Rights on her Office’s consultation on operationalizing the framework for business and human rights
Addendum: Summary of proceedings of side events to the consultation of the Office of the High Commissioner for Human Rights on operationalizing the framework for business and human rights
A/HRC/14/29/Add.1
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This addendum provides summaries of the proceedings of several side events held in parallel to the consultation featured in A/HRC/14/29.
2007
HRC 4th session
Report on the sectoral consultation entitled “Human rights and the financial sector”A/HRC/4/99Pursuant to Commission on Human Rights resolution 2005/69, this report summarizes the presentations and discussions from a consultation convened with senior executives and experts on human rights and the financial sector. The consultation considered existing initiatives and standards relevant to the financial sector, and examined ways to strengthen protection of human rights in the activities and decision-making of financial institutions.
2005
CHR 62nd session
Report on the sectoral consultation entitled “Human rights and the extractive industry”E/CN.4/2006/92Pursuant to Commission on Human Rights resolution 2005/69, this report summarizes the presentations and discussions from a consultation convened with senior executives and experts on human rights and the extractive industry. The consultation considered existing initiatives and standards relevant to the extractive sector, sought to clarify human rights responsibilities of business, and examined ways to strengthen protection of human rights in the extractive sector.
2005
CHR 61st session
Report on the responsibilities of transnational corporations and related business enterprises with regard to human rightsE/CN.4/2005/91Pursuant to Commission on Human Rights decision 2004/116, this report considers the scope and legal status of existing initiatives and standards on the responsibilities of transnational corporations and related business enterprises with regard to human rights as well as outstanding issues that require further consideration by the Commission. The report reviews existing initiatives and standards on corporate social responsibility from a human rights perspective, noting that there are gaps in understanding the nature and scope of the human rights responsibilities of business.

 

Reports of the Secretary-General

Year / Body / SessionTitleSymbol numberSummary
2014
HRC 26th session
Challenges, strategies and developments with regard to the implementation of the resolution 21/5 by the United Nations system, including programmes, funds and agenciesA/HRC/26/20
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Pursuant to resolution 21/5, this report identifies developments, progress and challenges in advancing the business and human rights agenda within the United Nations system.
2014
HRC 26th session
Challenges, strategies and developments with regard to the implementation of the resolution 21/5 by the United Nations system, including programmes, funds and agencies
Addendum 1: Study on the feasibility of a global fund to enhance the capacity of stakeholders to implement the Guiding Principles on Business and Human Rights
A/HRC/26/20/Add.1 (English only)
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This addendum presents the conclusions from a study on the feasibility of a global fund to enhance the capacity of stakeholders to implement the Guiding Principles.
2012
HRC 21st session
Contribution of the United Nations system as a whole to the advancement of the business and human rights agenda and the dissemination and implementation of the Guiding Principles on Business and Human RightsA/HRC/21/21This report, prepared pursuant to a request in Human Rights Council resolution 17/4, gives an overview of ongoing activities by entities and mechanisms in the United Nations system relevant to business and human rights. It identifies opportunities and provides recommendations for advancing the business and human rights agenda within the United Nations. It also makes recommendations for aligning the internal policies and practices of the United Nations with the Guiding Principles in order to manage risks and promote respect for human rights through its business relationships.
2012
HRC 21st session
Contribution of the United Nations system as a whole to the advancement of the business and human rights agenda and the dissemination and implementation of the Guiding Principles on Business and Human Rights
Corrigendum
A/HRC/21/21/Corr.1This corrigendum makes a correction to paragraph 76 in A/HRC/21/21.