Agathe Derain – human rights and business: could performance measurement be premature?

This post was contributed by Agathe Derain, manager in the sustainability team of Deloitte France. The common pitfall of rushing towards KPIs Since the adoption of the United Nations Guiding Principles on Business and Human Rights (UNGPs) in 2011, and their recognition in an increasing number of international or regional standards on sustainability reporting, companies have been expected to know and show that they respect human rights. This new form of accountability leads them to design Key Performance Indicators (KPIs), the Holy Grail of business management, to measure, monitor, and communicate the results of their human rights approach.