3. Human rights risks and challenges 3.1 Overview of salient human rights risks The UNGPs Reporting Framework41 asks business enterprises to focus their reporting on their ‘salient human rights issues’, which will vary from one enterprise to another. Salient human rights risks are those human rights that are at risk of the most severe negative impacts through a company’s activities or business relationships. This Human Rights Risk Assessment has identified a total of 57 risks, 25 of which are rated as tier 1 risks, based on the severity (considering scale, scope and remediability) and the likelihood of them arising. Risks are classified into three tiers: • Tier 1 risks must urgently be addressed as most salient. • Tier 2 risks must be addressed as next most salient. • Tier 3 risks should be addressed to prevent harm occurring. Addressing these salient risks should be FIFA’s priority as it develops its Sustainability Strategy for the tournament. The saliency risk matrix is below at section 3.4. Overarching challenges The FWWC2023 is a multi-jurisdictional event. It will take place not only across two nations, but also within the federal structure of Australia. There are different laws and competent authorities within each state, territory and at the federal level, across each operational area – including law enforcement, safeguarding and anti-discrimination. Accordingly, there will need to be extensive coordination and strong governance processes to address this complexity. The relatively short timeframe for planning and delivery of the FWWC2023 may pose risks with respect to ensuring there is proper and timely engagement with stakeholders. Particular attention will need to be given to properly engaging with Indigenous peoples and traditionally underrepresented and marginalised groups in advance of 2023. As identified in the discussion of risks to Indigenous peoples below, early and genuine partnership with the Indigenous peoples of both host nations will be crucial to mitigating risks and capitalising on opportunities for both FIFA and Indigenous peoples in both host countries. The following sections of this report set out risks across the planning, competition and legacy stages of the tournament lifecycle, analysing distinct groups of rights-holders as well as cross-cutting human rights issues. FIFA 2023 Women’s World Cup Human Rights Risk Assessment • 19