G4-HR1


Total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening

  • Report the total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening.

  • Report the definition of ‘significant investment agreements’ used by the organization.



​This Indicator is one measure of the extent to which human rights considerations are integrated in an organization’s economic decisions. This is particularly relevant for organizations that operate within, or are partners in ventures in, regions where the protection of human rights is of significant concern. Integrating human rights criteria in screening or including human rights in performance requirements may be part of a strategy to reduce the risks of investment. Problems with an organization’s human rights record may result in reputational damage for the investing organization and may affect the stability of investments.

​Identify the total number of significant investment agreements and contracts finalized during the reporting period that either moved the organization into a position of ownership in another entity or initiated a capital investment project that was material to financial accounts.

Identify only the agreements and contracts that are significant in terms of size or strategic importance.

The significance of agreements and contracts may be determined by the level of approval required within the organization for the investment or other criteria that can be consistently applied to agreements. If multiple significant investment agreements are undertaken and contracts signed with the same partner, the total number of the agreements reflects the total number of separate projects undertaken or entities created.

Identify if these agreements and contracts contain clauses on human rights. If so, count the total number of agreements that contain these clauses.

Identify programs undertaken to screen existing agreements or contracts for human rights. Count the total number of agreements or contracts that underwent human rights screening.

Using this information, add the total number of significant agreements and contracts that contain human rights clauses or that underwent human rights screening.

Calculate the percentage by comparing the total number of significant agreements and contracts that contain clauses or were screened with those that do not contain clauses or that did not undergo human rights screening.

​Potential sources of information include the organization’s legal, investor relations, internal audit, and financial departments, as well as documentation collected through quality management systems.

​None.