Due to the confidence and trust placed in them and the professional codes they follow,management accountants are responsible for identifying risks and safeguarding their organisations to create value.

This guide, written in partnership with the Global Compact Network UK, sets out the context for the importance of human rights issues to business. It also identifies the human rights-related areas that management accountants should consider in relation to their organisations. This will help to inform shortterm key actions and processes and to support longterm corporate objectives and overall reputation.