3 Methodology BSR undertook this HRIA between April and August 2023 using a methodology based on the UN Guiding Principles on Business and Human Rights (UNGPs), including consideration of the various human rights principles, standards, and methodologies upon which the UNGPs were built, as well as on the Children’s Rights and Business Principles (CRBP). While the UNGPs and CRBPs were written for use by companies rather than coalitions or multi- stakeholder efforts, their overall spirit and approach can be applied to the Tech Coalition. In addition, the members of Tech Coalition are companies, and so it can be assumed that the UNGPs and CRBPs apply for that reason. Business, Human Rights, and Child Rights States have the obligation to respect, protect, and ful昀椀ll human rights. However, in 2011, the UN Human Rights Council unanimously endorsed the UN Guiding Principles on Business and Human Rights (UNGPs), which set out the responsibility of companies to respect human rights. The UNGPs apply to all companies, regardless of their size, sector, location, ownership and structure. The UNGPs set out the expectation that companies should avoid infringing on the human rights of others and should address adverse human rights impacts with which they are involved. Companies should carry out human rights due diligence to identify, prevent, mitigate, and account for their actual and potential adverse human rights impacts. Human rights due diligence requires assessing actual and potential adverse human rights impacts, integrating and acting on the 昀椀ndings, tracking responses, and communicating how impacts are addressed. Companies are also expected to have in place remediation processes to address adverse human rights impacts which they have “caused” or “contributed” to. The preamble to the UNGPs clearly states that companies should pay special attention to the rights and needs of, as well as the challenges faced by, individuals from groups or populations that may be at heightened risk of becoming vulnerable or marginalized, which for most companies includes children. Published in 2012, the Children’s Rights and Business Principles (CRBP) build upon the UNGPs by providing an operational framework to guide companies on the full range of actions they can take in the workplace, marketplace, and community to respect and support child rights. BSR TECH COALITION HUMAN RIGHTS IMPACT ASSESSMENT 12