This metric provides an overview of the number of serious human rights violations allegations a company was found to have in the scope of the benchmark.

This measurement theme focuses on responses to serious allegations of negative impacts a company may be alleged or reported to be responsible for by an external source. While previous measurement themes focused on the specific policies, systems, processes, and practices the company puts in place to proactively avoid adverse impacts, indicators in this measurement theme seek to assess a company’s response to an allegation that an impact has occurred. The response to serious allegations measurement theme does not seek to assess the allegation itself.

Which allegations are included?

Recognising the need for companies to focus their resources on responding to severe and substantiated allegations, the following criteria will be applied to assess whether an allegation is assessed under this measurement theme. Severe impacts This measurement theme covers allegations of severe human rights impacts. The commentary to UN Guiding Principle 14 states that ‘severity of impacts will be judged by their scale, scope and irremediable character’. The Interpretive Guide to the UN Guiding Principles provides additional information about severity. Severe negative impacts are defined in the Guiding Principles as those impacts that would be greatest in terms of:

a. scale: the gravity of the impact on the human right(s); and/or

b. scope: the number of individuals that are or could be affected; and/or

c. irremediability: the ease with which those impacted could be restored to their prior enjoyment of the right(s).