In line with the UNGPs, the severity of the human rights risks and impacts arising in the context of the tournament has been assessed by reference to their scale, scope and irremediable character.36 The business responsibility to respect human rights outlined in the UNGPs, requires that businesses:39 1. Scale is concerned with how grave or serious the impact is. 2. Scope is concerned with how widespread the impact is, or the numbers of people impacted. 3. Remediability means the ability to restore those affected to a situation at least the same as, or equivalent to, their situation before the impact. (b) Salient human rights issues According to the UNGPs Reporting Framework, a company’s salient human rights issues are ‘those human rights that stand out because they are at risk of the most severe negative impact through the company’s activities or business relationships’.37 This concept of salience uses the lens of risk to people, not the business, as the starting point, while recognizing that where risks to people’s human rights are greatest, there is strong convergence with risk to the business. The emphasis of salience lies on those impacts that are: • Most severe: based on how grave and how widespread the impact would be and how hard it would be to put right the resulting harm. • Potential: meaning those impacts that have some likelihood of occurring in the future, recognizing that these are often, though not limited to, those impacts that have occurred in the past; • • • avoid causing or contributing to adverse human rights impacts through their own activities and address such impacts when they occur. • seek to prevent or mitigate adverse human rights impacts that are directly linked to their operations, products or services by their business relationships, even if they have not contributed to those impacts. This means that FIFA and its local operating entities will need to take action to avoid causing or contributing to adverse impacts, or being directly linked to adverse impacts. (c) Overview of the research and consultation process This Human Rights Risk Assessment was conducted through a combination of the following: • desktop review and research • consultations with stakeholders in both Australia and Aotearoa New Zealand • consultation with a small group of experts to test and validate these findings regarding the salient risks identified. Broadly, this Human Rights Risk Assessment considered potential impacts on three broad groups of rights-holders: Negative: placing the focus on the avoidance of harm to human rights rather than unrelated initiatives to support or promote human rights; Impacts on human rights: placing the focus on risk to people, rather than on risk to the business.38 • players, coaches and support staff/team entourages • workers (including in supply chains) and volunteers • spectators and local communities. When consulting with these three groups, particular attention was given to persons and groups who may be at particular risk, such as children and young people, women, Indigenous communities, culturally and linguistically diverse communities, disabled people and persons identifying as LGBTQI+. FIFA 2023 Women’s World Cup Human Rights Risk Assessment • 13

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