The purpose of this Guidance and Toolbox is to provide those who are involved in conducting, commissioning, reviewing or monitoring Human Rights Impact Assessments (HRIAs) of business projects and activities with guidance and practical tools, with a view to ensuring that such assessments apply a human rights-based approach and are consistent with the United Nations Guiding Principles on Business and Human Rights (UN Guiding Principles). With increased attention being given to the accountability of businesses for their human rights impacts, HRIA has gained traction as one approach available to the private sector, non-governmental and civil society organisations (NGOs and CSOs), governments and other stakeholders for assessing and evaluating the impacts of business activities on the human rights enjoyment of rights-holders such as workers and community members. In the business and human rights context, the UN Guiding Principles have been one key driver for HRIA development. As HRIA is an emerging practice, it is important that those who are involved in HRIA of business activities engage in dialogue and consider emerging practice carefully, with a view to establishing HRIA practice that achieves its intended purposes, including to: • Identify and address adverse human rights impacts (through meaningful engagement with stakeholders, data gathering and analysis, prevention, mitigation and remediation) • Contribute to effective human rights due diligence • Facilitate meaningful dialogue between stakeholders in a particular context; and • Empower rights-holders to hold businesses accountable for their adverse human rights impacts. By providing guidance and tools that can be applied in HRIA of business projects and activities, this Guidance and Toolbox seeks to assist those who are involved in such assessments with working towards robust HRIA practice.