The document discusses the importance and requirements of corporate human rights reporting. It notes that while protecting human rights was traditionally the role of governments, companies now have a responsibility to respect human rights under the UN Guiding Principles on Business and Human Rights. The UK and EU are introducing new regulations requiring large companies to publicly report on their human rights impacts and policies. While small companies are exempt, all companies should adhere to the UN Principles. The document provides guidance on how companies should determine the scope of issues to report on, address complicity concerns, and ensure ongoing performance tracking on human rights.