This report reviews the current state of labour and human rights policies among large listed Australian companies. It quantifies the proportion of companies with relevant publicly disclosed policies, their alignment with global labour and human rights conventions, and the breadth of application of these policies across company operations. Companies that ignore their responsibilities to uphold labour and human rights standards are subject to a range of operational, legal and reputational risks that can impact costs, revenues and profitability, and ultimately affect returns to investors.