GRI FINAL PAPER 2026 COMPLETE
SOLUTIONS AND TESTED QUESTIONS
GRADED A+
⩥ Who should respect human rights according to the UNGPs?
Answer: All businesses, regardless of size, sector, location, ownership,
and structure.
⩥ What should businesses do if national laws conflict with international
human rights standards?
Answer: Businesses should seek ways to honor international human
rights standards within the bounds of national law.
⩥ What is the responsibility of businesses regarding human rights?
Answer: To respect all internationally recognized human rights and
address negative impacts.
⩥ What document outlines the internationally recognized human rights
that businesses should respect?
Answer: The International Bill of Human Rights and the ILO
Declaration on Fundamental Principles and Rights at Work.
⩥ What additional standards may businesses need to consider?
,Answer: International standards pertaining to Indigenous Peoples' rights,
such as the UN Declaration on the Rights of Indigenous Peoples.
⩥ Where should businesses respect human rights?
Answer: In all countries and in their own activities and business
relationships.
⩥ When should businesses respect human rights?
Answer: At all times, not limited to specific circumstances.
⩥ How should businesses meet their responsibility to respect human
rights?
Answer: By knowing their negative human rights impacts, avoiding
involvement in them, and addressing them when they occur.
⩥ What are some national and international instruments that reflect the
UNGPs?
Answer: OECD Guidelines for Multinational Enterprises, UK and
Australian Modern Slavery Acts, EU Corporate Sustainability Reporting
Directive.
⩥ What is the purpose of National Action Plans on business and human
rights?
,Answer: To articulate government priorities and actions to support the
implementation of the UNGPs.
⩥ What are GRI Standards?
Answer: Global Reporting Initiative Standards for reporting on human
rights.
⩥ What is the significance of the ISO 26000 standard?
Answer: It provides guidance on social responsibility for businesses.
⩥ What is the role of governments in the UNGPs framework?
Answer: To protect against human rights harm by businesses using
various tools.
⩥ What is the relationship between business operations and human
rights?
Answer: Businesses should ensure their operations do not harm human
rights, regardless of local laws.
⩥ What is the impact of weak national laws on business responsibility?
Answer: Businesses must still respect human rights even if national laws
are weak or non-existent.
, ⩥ What should businesses do when they identify negative human rights
impacts?
Answer: They should address these impacts in line with their level of
involvement.
⩥ What is the significance of the Dutch Child Labor Due Diligence
Law?
Answer: It is a national law requiring companies to ensure they are not
involved in child labor.
⩥ What does the French Corporate Duty of Vigilance Law require?
Answer: It mandates companies to prevent human rights abuses in their
supply chains.
⩥ What is the European Sustainability Reporting Standards?
Answer: Standards developed to guide companies in reporting their
sustainability impacts, including human rights.
⩥ What is the role of the OECD Due Diligence Guidance?
Answer: It provides a framework for businesses to identify and address
human rights impacts.
⩥ What does the term 'due diligence' refer to in the context of human
rights?
SOLUTIONS AND TESTED QUESTIONS
GRADED A+
⩥ Who should respect human rights according to the UNGPs?
Answer: All businesses, regardless of size, sector, location, ownership,
and structure.
⩥ What should businesses do if national laws conflict with international
human rights standards?
Answer: Businesses should seek ways to honor international human
rights standards within the bounds of national law.
⩥ What is the responsibility of businesses regarding human rights?
Answer: To respect all internationally recognized human rights and
address negative impacts.
⩥ What document outlines the internationally recognized human rights
that businesses should respect?
Answer: The International Bill of Human Rights and the ILO
Declaration on Fundamental Principles and Rights at Work.
⩥ What additional standards may businesses need to consider?
,Answer: International standards pertaining to Indigenous Peoples' rights,
such as the UN Declaration on the Rights of Indigenous Peoples.
⩥ Where should businesses respect human rights?
Answer: In all countries and in their own activities and business
relationships.
⩥ When should businesses respect human rights?
Answer: At all times, not limited to specific circumstances.
⩥ How should businesses meet their responsibility to respect human
rights?
Answer: By knowing their negative human rights impacts, avoiding
involvement in them, and addressing them when they occur.
⩥ What are some national and international instruments that reflect the
UNGPs?
Answer: OECD Guidelines for Multinational Enterprises, UK and
Australian Modern Slavery Acts, EU Corporate Sustainability Reporting
Directive.
⩥ What is the purpose of National Action Plans on business and human
rights?
,Answer: To articulate government priorities and actions to support the
implementation of the UNGPs.
⩥ What are GRI Standards?
Answer: Global Reporting Initiative Standards for reporting on human
rights.
⩥ What is the significance of the ISO 26000 standard?
Answer: It provides guidance on social responsibility for businesses.
⩥ What is the role of governments in the UNGPs framework?
Answer: To protect against human rights harm by businesses using
various tools.
⩥ What is the relationship between business operations and human
rights?
Answer: Businesses should ensure their operations do not harm human
rights, regardless of local laws.
⩥ What is the impact of weak national laws on business responsibility?
Answer: Businesses must still respect human rights even if national laws
are weak or non-existent.
, ⩥ What should businesses do when they identify negative human rights
impacts?
Answer: They should address these impacts in line with their level of
involvement.
⩥ What is the significance of the Dutch Child Labor Due Diligence
Law?
Answer: It is a national law requiring companies to ensure they are not
involved in child labor.
⩥ What does the French Corporate Duty of Vigilance Law require?
Answer: It mandates companies to prevent human rights abuses in their
supply chains.
⩥ What is the European Sustainability Reporting Standards?
Answer: Standards developed to guide companies in reporting their
sustainability impacts, including human rights.
⩥ What is the role of the OECD Due Diligence Guidance?
Answer: It provides a framework for businesses to identify and address
human rights impacts.
⩥ What does the term 'due diligence' refer to in the context of human
rights?
