Today I stumbled over a guide how to approach the human rights aspect in due diligence and I find it quite helpful.
It is set up systematically and in my opinion is a worthwhile read for anyone who would like to dive deeper into this topic.
And you can even download the guidance under https://www.unpri.org/download?ac=18679
#humanrights
The company-level risk assessment enables investors to directly identify and prioritise companies that perform poorly on human rights. This activity can be carried out for companies within a specific sector or with operations or links to a particular country – following country or sector analysis – or independently across the portfolio.