Human rights due diligence

    ESG & Governance

    An ongoing process to identify, prevent, reduce and account for harm to people linked to a company's operations and value chain.

    Under the UNGPs, it has four steps: identify and assess, integrate and act, track, and communicate. It covers the company's own operations and its suppliers and business partners. The EU's CSDDD makes it a legal duty for very large companies from July 2029.

    Related terms

    UN Guiding Principles on Business and Human Rights (UNGPs)Supplier auditForced labourChild labour

    Learn the concept

    From the research

    Valuation

    A Comparative Financial Analysis of Three Listed Companies

    Three IT services leaders, five years of numbers: similar growth, very different margins and returns on capital, and their October 2026 valuations.

    Markets

    IPO Issue Price vs. Listing Price vs. Subsequent Performance

    Seven of India's most talked-about IPOs since 2021, tracked from issue price to listing to October 2026. Buying on listing day lost money in six of seven.

    Valuation

    Paytm: Valuing a Company With No Clean Comparable

    Paytm is part payments processor, part device business, part loan distributor. Why no single peer fits, and how to value it in parts and in reverse.