A/HRC/50/56 the operating environment; and periodically throughout the life of an activity or relationship (guiding principle 18). 34. Human rights due diligence is an ongoing four-step process anchored in strong internal and external stakeholder engagement. Companies need first to identify and assess impacts to gauge the nature and extent of human rights risks (step 1). On that basis, they must act to prevent and mitigate risks to people, including by integrating human rights due diligence within internal functions and processes (step 2). They then need to track the effectiveness of risk mitigation responses over time (step 3) and to appropriately communicate regarding their performance with respect to addressing human rights impacts (step 4).31 35. When undertaking human rights due diligence, companies should pay special attention to any particular human rights impacts on individuals from groups or populations that may be at heightened risk of vulnerability or marginalization, such as children, ethnic minorities, members of the lesbian, gay, bisexual, transgender and intersex community and human rights defenders, and to keep in mind gender-based risks and impacts.32 36. Human rights due diligence should cover any impacts a technology company may cause, those that it may contribute to through its own activities and those that may be directly linked to its operations, products or services through its business relationships, even if it has not contributed to those impacts. A technology company’s “own activities” in this context includes the design, development, marketing, sale or licensing and deployment of products, services and solutions. 37. Human rights due diligence should be done with reference to all internationally recognized human rights (guiding principle 12, commentary). For many in the technology sector, questions will arise about the company’s impacts on privacy and freedom of expression. However, there is already evidence that the use and misuse of technologies can have online and offline impacts on a wide range of other human rights. For example, the use of artificial intelligence tools by law enforcement and the criminal justice system could have an impact on an individual’s right to be free from arbitrary arrest or to equality before the law; surveillance technologies could impact on the right to peaceful assembly; the use of social media platforms could impact the right to mental health; and property rental platforms could alter housing markets, possibly impacting the right to an adequate standard of living. 38. With regard to communicating their human rights performance (step 4), some technology companies are increasingly issuing transparency reports,33 providing insights, for example, about government requests for user data and removal of content, among other types of statistics and information, and disclosing their policies on enforcing their terms of service. Some technology companies are also publishing their human rights impact assessments of particular products or services.34 39. Comprehensive and meaningful engagement with external stakeholders forms a central part of the human rights due diligence process. Engaging and communicating meaningfully with stakeholders need to be part of the full cycle of human rights due diligence, at each step. This can be especially important if a company lacks internal diversity or existing mechanisms to engage affected groups (guiding principle 18, commentary). 40. Human rights due diligence can often involve technology companies having to navigate situations of competing rights or policy objectives. Actions taken to prevent and mitigate adverse human rights impacts should not result in other human right harms and, when this is not possible, companies should draw on the considerable experience of the international human rights community in dealing with situations of competing rights.35 31 32 33 34 35 8 See https://www.ohchr.org/sites/default/files/2021-11/reflections-status-business-respect.pdf. See A/HRC/41/43. See also https://www.ohchr.org/sites/default/files/2022-03/Women-at-theTable.pdf. See https://www.accessnow.org/transparency-reporting-index/. See, e.g., https://www.ohchr.org/sites/default/files/2022-03/Meta.pdf. See, for example, the Rabat Plan for Action on the prohibition of advocacy of national, racial or religious hatred that constitutes incitement to discrimination, hostility or violence.