TNFD Recommendations GOV-C: Governance C: Human rights policies and engagement with Indigenous Peoples, Local Communities, affected and other stakeholders

What does GOV-C require?

Describe human rights policies and engagement activities, and board and management oversight of them, in assessing and responding to nature-related issues, covering all relevant stakeholders with priority on Indigenous Peoples, Local Communities and affected stakeholders and with reference to the UN Declaration on the Rights of Indigenous Peoples, the UN Guiding Principles on Business and Human Rights and internationally recognised human rights. The description should include: commitments on responsible business conduct (UNGPs, OECD Guidelines for Multinational Enterprises), on the rights of Indigenous Peoples (UNDRIP, ILO Convention 169, the Convention on Biological Diversity) and on UN General Assembly Resolution 76/300 on the right to a healthy environment; how human rights due diligence is embedded in strategy, policies, codes of conduct and governance; processes to monitor, manage and remediate adverse human rights impacts caused or significantly contributed to, including grievance mechanisms; governance of and positions in nature-related advocacy and lobbying and engagement with public authorities; involvement in cases before OECD National Contact Points concerning nature; and the engagement processes: who was engaged and how identified (with confirmation the description is agreed with them), purpose, approach and frequency, whether engagement was based on free, prior and informed consultation and how Free Prior and Informed Consent was obtained, how equitable access and benefit sharing was achieved, the results and how they were incorporated into materiality assessment and decisions, and whether senior management and the board are informed. Suggested indicator: proportion of locations with material nature-related issues or in sensitive locations with active engagement.