incorporate a gender perspective in conducting an HRIA by using gender assessment tools, such as the WEPs Gender Gap Analysis Tool. A corporation’s performance in preventing, mitigating, or addressing human rights abuses is critical. For that reason, any results of the HRIA must be investigated and acted upon, related actions taken in response to the findings must be monitored and communicated to the concerned victim for closure. The UNGP-BHR emphasizes that a company may be involved with adverse human rights through both actions and omissions. Community-based human rights impact assessments While impact assessments are commonly carried out by governments and companies, community-based HRIA with a bottom-up approach is equally valuable. Community-based HRIA is a tool for the empowerment of affected local communities, which can amplify their voices and reinforce their strategies in claiming their rights and exacting accountability for violations of their human rights. Through community-based HRIA, affected communities will have better documentation of how they are impacted by a corporation operating in their locality with the framework used by the government and companies. It allows communities to engage with the public and the private actors more effectively and on an equal footing. Examples of adverse human rights impacts of businesses 57  Women employees who are paid less for the same work as their male counterparts may be impacted in their rights to freedom from discrimination and equal treatment  Companies that cause water or air pollution to the area where they operate may impact the people and community’s right to health and right to a safe, clean, and healthy environment  Dishonest use or loss of private information by a company may impact its consumers’ right to privacy Value chain mapping Value chain mapping (See Figure 6 as example) is a tool that can help a business in respecting human rights by building an understanding of the full scope of impacts, prioritizing the most severe human rights issues, and visualizing other actors that may have a role in exercising leverage to address the problems that may arise.58 Value chain mapping is useful for businesses to proactively ascertain actual and potential impacts across their value chains— including its business relationships, thereby allowing them to avoid causing or contributing to an impact, especially a negative one. Figure 6: Example of a commodity value chain mapping for sugarcane industry 59 (Agent or trader) Smallholders Sugar refinary company Bottler Beverage company Supplier Food company Wholesale Retail company (Cooperative) Sugar mill Plantation Ethanol plant (Trader) Energy company 16

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