83 detract from their responsibility to respect human rights. It tasks corporations to ask questions and report on “human rights issues associated with [their] activities and business relationships during the reporting period.”410 The questions, as they are framed, focus on saliency and bring into light human rights risks to the individual rather than the material risks to the business. The Framework also guides companies in the disclosure of any “severe human impacts that occurred or were still being addressed.”411 The “know and show” strategy of the UNGP Reporting Framework catalyzes behavior changes. By bringing into light what should be reported to demonstrate respect for human rights, corporations are guided accordingly in the determination and implementation of corporate policies and activities. 2. The United Nations Global Compact The United Nations Global Compact is a forerunner of the UNGP-BHR. It was proposed by then United Nations Secretary General Kofi Annan in an address to the World Economic Forum on 31 January 1999.412 It espouses corporate social responsibility and seeks to help businesses align their strategies and operations with the Ten Principles on human rights, labor, environment, and anti-corruption.413 The Ten Principles–all derived from international treaties and principles–encourage corporations to, among others, “support and respect the protection of internationally-proclaimed human rights” (Principle 1); “not [be] complicit in human rights abuses” (Principle 2); “support a precautionary approach to environmental challenges” (Principle 7); “undertake initiatives to promote greater environmental responsibility” (Principle 8); and “encourage the development and diffusion of environmentally friendly technologies” (Principle 9). 410 411 Human Rights Reporting and Assurance Framework Initiative, UN Guiding Principles Reporting Framework with Implementation Guidance (2017) [hereinafter UNGP Reporting Framework]. Id. 412 Press Release by Kofi Atta Annan, Secretary General of the United Nations, Secretary-General Proposes Global Compact on Human Rights, Labour, Environment, in address to World Economic Forum in Davos, U.N. Doc. No. SG/SM/4881 (Feb. 1, 1999), available at https://www.un.org/press/ en/1999/19990201.sgsm6881.html (last accessed Oct. 23, 2021). 413 This includes the Universal Declaration of Human Rights, the International Labour Organization’s Declaration on Fundamental Principles and Rights at Work, the Rio Declaration on Environment and Development, and the United Nations Convention Against Corruption.