Reporting on IHL commitments

In order to effectively integrate respect for IHL into a company’s due diligence practices and policies, it is recommended to ensure that the company undertakes both internal and external reporting on the implementation of the business’s IHL commitments.

It is important that the company’s respect for IHL commitments is addressed separately to its respect for human rights commitments. While there is overlap between the two areas, this course has explained specific rules of IHL relevant to businesses that are not addressed under human rights law.

Internal reporting is designed to ensure that the company is accountable to its employees and is necessary to ensuring that employees have trust in the company’s IHL commitments. External reporting ensures that companies report on their IHL commitments to shareholders, customers, suppliers, other stakeholders and the general public. This is important to ensuring that there is trust and confidence in the IHL compatibility of the company’s business operations and keeps the company accountable to external parties.

Questions to consider

• Does your business undertake internal reporting to employees on its operations in conflict zones?
• Does your business undertake external reporting to external parties on its operations in conflict zones?
• Does your business publicise information pertaining to commitments made in relation to upholding IHL or other initiatives pertaining to conflict zones?

Example of good or best practice

• An example of best practice for external reporting (which could also be adapted for internal reporting purposes) is ensuring that information about IHL compliance efforts and activities is included in relevant annual corporate reporting to stakeholders. The business displays its progress in integrating IHL standards by benchmarking against these indicators of corporate best practice in IHL, including the measures the business has taken to realise its commitment to them.