Role of Human Rights Indicators in National Action Plans on Business and Human Rights: Comparative analysis of Finland and Spain

Abstract

This article examines the articulation and role of measurements and indicators in the National Action Plans on Business and Human Rights (NAPs). First, from a theoretical perspective, based on the analysis of a wide range of literature and reference documents. Second, we analyse how this has been implemented in practice in Spain and Finland. The results demonstrate an enhancement of the human rights indicators for business and provide keys to making indicators a tool for improving the effectiveness of the NAPs.