Centering Human Rights in Human Capital Standards

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This research collaboration aims to define a strengthened set of disclosure standards through the Sustainability Accounting Standards Board (SASB) that investors can use to persuade companies to improve labor rights for both their workforce and workers in supply chains. The project has two components: 1) a data science project, and 2) an Expert Group. The data science project — carried out with the Data for Good Scholars (DfG) Program of the Data Science Institute of Columbia University — uses natural language processing, machine learning, and other data science techniques to identify new relationships between labor-related human rights risks and financial materiality. The Expert Group provides subject matter expertise to the data project and makes recommendations on how to incorporate relevant findings into revised SASB standards to benefit workers while reducing reputational, operational, and legal risks for companies. Click here to learn more about the role of the Expert Group and the Project Objectives.

For a summary report of the first year of our work, click here.

The project is supported by a grant from Humanity United. Seed funding was provided by the Moving the Market Initiative of Humanity United, UBS Optimus Foundation, and Freedom Fund.


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