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<p>The UK is the first country to publish the Implementation Plan of the UN Guiding
Principles on Business and Human Rights, which states the Government's expectation
of business behaviour both in the UK and overseas. In October 2013, the Department
for Business Innovation and Skills amended the Companies Act 2006 to introduce mandatory
reporting requirements for all UK listed companies to publish information on human
rights issues. At the EU level, the UK in April this year secured agreement to impose
further reporting requirements on companies across Europe. In particular, all large
listed and public interest undertakings will be required to disclose policies, outcomes
and risks relating to areas such as respect for human rights and, if relevant, linked
to their supply and subcontracting chain.</p><p>Current trade between the UK and the
Democratic People's Republic of Korea (DPRK) is minimal and covered by an overarching
provision that any activities should satisfy existing UN and EU sanctions. These refer
to restriction in the export of goods and financial assistance, which may contribute
to the development of the DPRK's nuclear and ballistic missile programmes. There are
currently no plans to introduce a general restriction on trade, as such a broad measure
could adversely affect ordinary North Koreans.</p>
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