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Putting the “S” in ESG: Measuring Human Rights Performance for Investors
자료형태보고서
제목Putting the “S” in ESG: Measuring Human Rights Performance for Investors
저자CASEY O’CONNOR AND SARAH LABOWITZ
발행기관NYU STERN l Center for Business and Human Rights
발행연도2017
URLhttps://static1.squarespace.com/static/547df270e4b0ba184dfc490e/t/58cad912e58c6274180b58b6/1489688854754/Metrics-Report-final-1.pdf
Investors have a special role in shaping and influencing company actions relating to human rights. Since its founding in 2013, the NYU Stern Center for Business and Human Rights has devoted significant attention to this issue, promoting long-term investing, advocating with public pension funds and university endowments to pay greater attention to human rights, and partnering with Robert F. Kennedy Human Rights to develop human rights programming for some of the largest investors in the world. 

In April 2016, the Center and Robert F. Kennedy Human Rights co-sponsored a two-day workshop entitled Measuring Human Rights Performance: Metrics that Drive Change. It brought together people from different business sectors with representatives from civil society, ratings agencies, and academia to explore the current gaps in evaluating the human rights performance of large multinational companies. This paper draws inspiration from the ideas generated at that meeting, but is not a record of the workshop. 

Investors increasingly recognize that the lack of reliable, accessible information about the human rights track records of individual companies hinders their ability to manage medium- to long-term risks and advance social objectives in an investment context. While much of this report focuses on the shortcomings of current efforts, we recognize the significant conceptual and operational hurdles and costs that make the assessment of human rights performance such a daunting task.

This paper is based on analysis of 12 existing frameworks for assessing “S” – the social component of “environmental, social, and governance” (ESG) investing approaches. The efforts of those behind these frameworks have been a pioneering first step in pushing investors to develop metrics and tools that help improve the human rights performance of companies. We remain committed to collaborating with the dynamic field of ESG professionals to make practical progress in enhancing “S” measurement in the years ahead. 

David Wang, Andrew Duncan, APG, Robert F. Kennedy Human Rights, and the NYU Green Grants program generously supported the April 2016 workshop and subsequent preparation of this white paper. Dorothée Baumann-Pauly, the Center’s research director, provided expert guidance on indicator coding and analysis. Gabriel Ng, Nicole Kenney, Nate Stein, Ijeamaka Obasi, Tara Wadhwa, and April Gu did the painstaking work of indicator coding. The paper benefited from thoughtful suggestions offered by Will Millberg, Amol Mehra, Debora Spar, Kilian Moote, Josh Zoffer, Auret van Heerden, and Justine Nolan. Mike Posner’s sharp editorial eye helped bring the project to completion, and Kerry Kennedy was a guiding light throughout. Luke Taylor copy edited the report and Samantha Kupferman and Natalie Butz of West End Strategy Team provided communications guidance.

(출처=FOREWORD)