This report examines the human rights governance, risk management, and reporting quality of companies in the ASX 100. The report focuses on 47 companies in the ASX 100 identified by CAER as having high-risk exposure to human rights issues, and on the approach of the remaining 53 ASX 100 companies not operating in countries of concern but with potential exposure to other human rights risks. The report also includes a brief overview of other research projects carried out by ACCA Australia and New Zealand in collaboration with the Net Balance Foundation. The series analyzes disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies.
