In 2020-21, the Centre for Social and Environmental Accounting Research (CSEAR), University of St Andrews, conducted an assessment of the human rights policies, processes, and practices of fifteen leading Scottish companies. Applying the Corporate Human Rights Benchmark (CHRB) Core Indicator Assessment methodology, findings from the study highlight that:
The report draws attention to the urgent need for Scottish companies to make human rights a priority and to more comprehensively implement the UNGPs in order to develop human rights capacity and governance mechanisms. The report also recommends that the Scottish Government identify and address regulatory and policy gaps, and provide effective guidance to business. To this end, the report suggests that the Scottish Government should take measures to develop human rights awareness among Scottish business as well as training and guidance on the implementation of the UNGPs. Such measures could be incorporated within a Scottish National Action Plan on Business and Human Rights alongside a commitment to undertake regular benchmarking of Scottish companies.
You can access the report here Corporate Human Rights Benchmark Report 2022.