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<p>Companies registered in the UK are required to report the value of their global
assets within their annual accounts but there are no plans to introduce requirements
to report on their assets in relation to human rights.</p><p> </p><p>Government has
introduced other requirements on companies in relation to human rights Quoted companies
are required to report on human rights issues, as they relate to the company, within
the narrative part of their annual report. Companies must include a description of
their business model and of their policies, in relation to human rights, and the effectiveness
of those policies. The information provided must be to the extent necessary for an
understanding of the development, performance or position of the company’s business
and the impact of its activities.</p><p> </p><p>These requirements are enhanced by
voluntary guidance and standards, including the UN’s Sustainability Development Goals
(SDGs) and the Guiding Principles on Business and Human Rights (UNGPs).</p>
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