KEY TAKEAWAYS

• The human rights regulatory landscape is changing rapidly, evolving from soft to hard law and with momentum towards mandatory due diligence.
• These changes are driven by jurisdictions responding to human rights challenges with the introduction and strengthening of mandatory disclosure legislation and import controls.
• Companies, and also increasingly investors, are subject to regulation that is expanding in its scope and enforcement and that requires identification, mitigation, remediation, and disclosure of adverse human rights impacts.
• This paper provides a resource for investors to navigate the human rights regulatory landscape, focusing on human rights due diligence, along with single-issue regulation on modern slavery, indigenous rights, and artificial intelligence. Along with highlighting the strengths and limitations of current regulatory models, the paper includes an overview of key legislation on human rights globally (see Appendix 1).