This part of the tool starts with some broad questions about how a business addresses human rights issues. It then explores four themes, covering human rights issues relevant to: core operations (employees); supply chain (suppliers); communities; and society and governments. Finally, there is a section on geographical context. The Resources section of the tool provides links which give specific examples of human rights violations in different countries and sectors.
The tool describes what standards might be expected of a company with regard to human rights. These are based on internationally recognised human rights norms and standards, which are not currently legally binding on companies under international law. However, in some cases, they are separately dealt with by national legally binding legislation - for example, many countries will have legislation on health and safety at work. Where there is no national legislation, the standards may be regarded as defining expectations of business behaviour. In this section, relevant standards will appear in a box when you click on the information icon: 
Human rights are complex, and there may be tensions between the human rights of one group or individual and another, or between national law and human rights, or between national law and company policy. The capacity of companies to deal with the resulting dilemmas effectively can be important in managing and reducing risk.
Below are some questions, which will provide an initial indication of a company’s awareness of human rights.
Does the company have a written human rights policy?
There may be a specific human rights policy or position statement, or human rights may be covered in a number of other policies (eg: relating to recruitment and employment, health and safety or community relations) or in contracts.
Is the human rights policy fully implemented? Is it integrated into core business processes?
The company may be able to provide evidence of how it communicates the policy, trains people in it, has operational processes in place that ensure the policy is implemented, or monitors implementation of the policy. Some companies use the Global Reporting Initiative (GRI) Framework to report on human rights as part of their reporting on environmental, social and governance issues.
Does the company have a human rights due diligence system in place?
It is a sign of good practice when a company has a human rights due diligence system in place that is integrated in its core internal functions and processes. The system should outline how the company identifies, prevents or mitigates and accounts for adverse human rights impacts.
Does the company make any public commitment to human rights?
The company may (eg: on its web site or in the annual report or corporate social responsibility report) endorse the Universal Declaration of Human Rights and/or may be a participant in the UN Global Compact, or other international initiative which includes human rights commitments.
Does the company encounter significant human rights issues in its business activities?
Some companies are associated with high profile human rights issues/risks in their own business or supply chain (eg: working conditions, child labour, operating in regions with poor human rights records, operating in areas which are more sensitive in terms of health and environment). An indication of good practice could be a defined process to identify and manage material human rights impacts effectively.
