Appendix 2: UNGPs framework 72 • Respect, protect and remedy (3 pillars framework) with 31 principles. • Human rights due diligence, is a process to identify, prevent, mitigate and account for how a business addresses its adverse impacts on human rights. The focus of human rights due diligence is identifying and preventing the risks of risk of harm to people caused by a business’s activities and relationships (such as FIFA’s direct activities and those of its partners and suppliers). • Businesses should identify their human rights risks and prioritise identifying the most severe risks first. Severity is based on three criteria; the scale, scope and remediability of the adverse human rights impacts. • A business enterprise, such as FIFA, should have processes in place to enable the remediation of any adverse human rights impacts they cause or to which they contribute. • Where a business enterprise, such as FIFA, identifies that it has caused or contributed to adverse impacts, it should provide for or cooperate in their remediation through legitimate processes. • Where adverse impacts have occurred that the business enterprise, such as FIFA, has not caused or contributed to but which are directly linked to its operations, products, services or business relationships then the appropriate action to be taken will vary according to the circumstances. For instance, it may be appropriate for the business enterprise to use its leverage and influence to encourage its business partners and associates to remediate harms that they have caused or contributed to.

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