Human rights. Business. The future.

What role does your company play in tomorrow’s world?

Globalisation, climate change and digitalisation are radically changing the lives of a global population that will soon reach 9 billion people.

For businesses, this presents both an opportunity and a challenge. You can explore new markets and business models, finding room to grow in a global network of diverse players. At the same time, there is ever more pressure to align corporate principles with those of the extended value chain. Along with respect for environmental standards, the active safeguarding of human rights has become an indispensable element of every forward-looking corporate strategy.

We will help you to effectively incorporate respect for human dignity into your business activities.


Respect for human rights is a corporate responsibility »

The United Nations’ Guiding Principles on Business and Human Rights have been in effect since 2011. According to these principles, it is not only the responsibility of states to actively protect human rights; companies, too, must respect human rights in their global operations and implement appropriate processes to avoid and counter any negative impacts on human rights. This corporate responsibility applies whether or not governments fufil their own responsibilities.

The UN principles are increasingly reflected in regional and national laws in Europe and across the world, with examples including the EU’s 2014 Directive on Disclosure of Non-Financial and Diversity Information, the UK’s 2016 Modern Slavery Act and California’s 2010 Transparency in Supply Chains Act. Companies and financial institutions have to report what they are doing to respect and protect human rights. There is now a serious obligation on large companies to carry out risk assessments and to create and implement mitigation strategies. Naturally, these transparency requirements also extend to companies’ suppliers.

Business Case

Lived values create added value for companies and stakeholders. »

When it comes to human rights violations, it is no longer acceptable to pretend to have no influence over production conditions.

Consumers are increasingly aware of production conditions, while partners and other stakeholders expect supply-chain transparency. Talented and committed workers also increasingly see social responsibility and environmental sustainability as factors when determining the attractiveness of a potential employer.

If you want to protect your reputation into the future, you must understand the conditions under which your products are made, and establish processes that prevent human-rights violations. This is the only way to ensure trust in your business and brands


Demonstrable responsibility is the basis of credible corporate communication »

Protecting your reputation and earning trust, strengthening your brand, boosting margins and revenues, reducing liabilities, promoting your attractiveness as an employer, shoring up access to capital and export credits, securing public tenders – sustainability is a strategic issue for your corporate success.
Many studies show it can make a significant contribution to the bottom line when credibly implemented and communicated.



Löning – Human Rights & Responsible Business was established to help companies meet their human rights obligations in a strategic way.

Human rights diligence in five steps

We will work with you to identify which human rights issues apply to your business and where in your supply chain there might be risks of violations. Through this analysis, we will develop comprehensive strategies for overcoming these risks and ensuring sustainable success for your business. »




Everything starts with the executive board’s decision on respect for human rights. To this end, we will work with you on analysing what human rights mean in concrete terms, in the context of your business activities. We will show you where the risks lie, while providing an overview of the economic, social and political environment, as well as expected regulatory developments.




The initial orientation is the basis for a practicable strategy that we will tailor to the specifics of your supply chain. A gap analysis will identify which risks need addressing, and we will formulate milestones that can be used to reduce these risks on a step-by-step basis. We will always have in mind the complex interplay between the market, society and politics – and how you want to navigate it.




There are various measures that can lead to the implementation of a human rights strategy and, in turn, a sustainable corporate culture. We will support and advise you on the steps that are needed for reorganisation and transparent reporting, across your global operations.



Harnessing benefits

As we know from experience, respect for human rights and supply-chain transparency provides many new business possibilities. These range from new products to fresh marketing potential and stable, trusted relationships with your most important stakeholders. We will show you how to make the most of these opportunities.


Shaping your future

In a fast-evolving world, maintaining the high ground on human rights issues means staying the course. We will help you to develop your future strategies in a consistent manner, by evaluating necessary process adjustments for their impact and implications.

A think tank for industry and human rights

We work for institutes, NGOs, governments and companies as a policy developer and practice-oriented think tank. We put particular emphasis on dialogue, providing a bridge between activists and managers and promoting cross-sectoral approaches to human rights issues. »

We work with stakeholders around the world in the areas of:

  • Research
  • Outlining and developing concepts
  • Talks
  • Innovation workshops
  • Stakeholder dialogues
  • Newsletters
  • Networking

Our customers: Please do not hesitate to contact us for references.

Human rights have many dimensions

Working conditions

Poor working conditions and forced labour are almost always involved in cheap production »

According to the International Labour Organization (ILO), over 20 million people are currently suffering under slave-like conditions – more than ever before in human history.


Millions of people lack basic healthcare. »

Life expectancy indicators starkly demonstrate these disparities: In Germany, girls born in 2012 have a life expectancy of 83 years; in Nigeria, the average is less than 55 years.

Child labour

Children around the world are made to work in life-threatening conditions. »

The ILO estimates that 11 percent of all children are working, with almost half of them being between 5 and 11 years of age.

Living standards

Too little to live: Many working people are starving. »

Many developing countries have a minimum wage, but it is often not enough. In Bangladesh, for example, the statutory minimum wage is just €18 per month, far below the living wage of around €55.

According to the UN’s Food and Agriculture Organization (FAO), hunger affected around 842 million people around the world in 2013. Three in four undernourished people live in rural areas and must produce their own food.


Water, forests and wilderness: The foundations of life are endangered around the world. »

Every year, between 120 million and 150 million square kilometres of forest are wiped out – a rate equivalent to 48 football fields every minute.

Meeting with Vice-President Leni Robredo of the Philippines on foreign direct investment, trade and the role of international corporations in fighting poverty. (Manila, June 2017)

Event: Value chain of Tanzania’s coffee with Paul Maier (Lunji Coffee Farm, Tanzania) and Kaffee Kirsche Roastery

Demonstrating for better working conditions and compliance with labour law in the garment industry. Yangon, 2017

With Chancellor Merkel and UNICEF Chair Jürgen Heraeus in the Federal Chancellery. The chancellor had discussed youth politics with UNICEF junior ambassadors.

Children and youths at a road construction site in Myanmar. They were building a road from Nay Pi Taw to Taunggyi, the capital of Shan State.

Markus Löning with UN Secretary-General Ban Ki-moon, during Germany’s membership of the UN Security Council.

The reception of a Syrian refugee family at Hannover Airport. Markus Löning worked to ensure that Syrian refugees with relatives in Germany could travel there.

Markus Löning met these labour rights activists in Beijing. Despite the ban on trade unions in China, the country has many activists and NGOs that push for fair wages and better working conditions.

Sewing factory in Vietnam, where the managing director has adopted social-standards compliance as his business model. He says there is sufficient demand for this, and that his order books are full.


Our team

We support companies as they integrate respect for human rights into their corporate strategies. We understand the social and economic realities in emerging countries and have extensive experience working with governments, local activists and human rights organisations. In short, we know what we are talking about and what to do. We will help you develop a strategy that contributes to your sustainable business success.

He was the German government’s human rights commissioner from 2010 to 2013, and between 2002 and 2009 he was a member of the Bundestag with a focus on European and development policy. He has visited 70 countries, working with governments and civil society around the world. He is an honorary vice-president of Liberal International and a member of UNICEF’s German committee. Prior to his political career, Löning worked for 15 years in advertising.

Markus Löning

Markus Löning founded Löning – Human Rights & Responsible Business at the start of 2014. »

Before joining our team, she spent three years working as a consultant at Business in the Community and the Corporate Citizenship consultancy, where she developed extensive knowledge in the areas of corporate responsibility and sustainability strategies. She has helped companies incorporate responsible and sustainable practices in all business areas, by conducting gap analyses, benchmarking projects, strategic development and implementation, and impact assessment. She combines her management qualification (M.Sc. in Business Administration) with her experience in social and environmental sustainability management to advise companies on their sustainability strategies.

Stephanie Borowiec

Stephanie Borowiec is a sustainability consultant with a focus on strategic development, benchmarking and impact assessment. »

She is qualified in Latin American regional studies and has many years of experience in sustainability, leadership and stakeholder dialogue. She established and led Young Leaders for Sustainability, a cross-sectoral leadership program for young professionals who promote community-oriented change in their organisations and companies. She previously worked in a project for social workers and students at BUNDjugend. She is the co-founder of HappyWorks, a think tank for developing the working world of the future.

Lisa Szeponik

Lisa Szeponik is a consultant in the fields of sustainability and dialogue processes. »

She is focused on the legal aspects and implications of companies when integrating human rights into their business strategy. She specialised in international law and human rights law and has gained experience in different international settings, among which the Subcommittee on Human Rights (DROI) at the European Parliament in Brussels, the International Bar Association’s Human Rights Institute in London, the Human Rights Office of the Spanish Ministry of Foreign Affairs and Cooperation in Madrid and the Center for Justice and International Law in Washington, DC. She has worked in a wide range of human rights issues with a focus on Latin America, developing a deep understanding of international and regional human rights instruments coupled with strong legal research and analytical skills. She is a graduate in Law and holds a Master of Laws (LL.M) in International and European Law from the University of Amsterdam.

Cecilia Barral Diego

Cecilia Barral is focused on the legal aspects and implications of companies when integrating human rights into their business strategy. »

She has developed expertise in the analysis of the different aspects of societies and cultures to be considered while assessing risks in the supply chain and in stakeholder dialogue.

She holds a B.A. in Social and Cultural Anthropology from the University of Hamburg with a focus on Anthropology of Economy and Research Methods. She is currently pursuing her Master’s Degree at the Freie Universität Berlin. Her academic research project is focused on monitoring and measurement processes of human rights.

She has long-standing practical experience in the field of organizational structures and processes of businesses thanks to her former work in the textile sector where she qualified as Bachelor Professional (CCI) of Trade and Commerce in retail.


Theresa Quiachon

Theresa Quiachon joined our team as Researcher and Data Analyst. She is specialised in social and cultural diversity. »

He has many years of experience in this field as well as that of cultural change, and he supervised the founding of the Global Reporting Initiative. As director of sustainability, he has since 2007 been advising the global coaching company Performance Consultants International in the areas of leadership, cultural transformation and coaching. Prior to that, he was since 1998 a senior advisor at SustainAbility, where he developed the sustainability strategies of international corporations while stimulating stakeholder engagement and sustainability reporting.

Tell Münzing

Tell Münzing is a senior consultant in the fields of sustainability, strategy and innovation. »

She has acquired various professional experiences in the field of political communication and international relations. She worked in the Department for Politics and Human Rights in the German Embassy in Bogota, the Advocacy and Press Department of Human Rights Watch Germany, in a PR Agency for online marketing and creative storytelling, and as a social media referent for the NGO Stella Enabling Education. Moreover, she works probono in the field of development politics, currently as a youth ambassador for the ONE Campaign. During her studies in Latin America, South Africa, Southeastasia and Germany, she acquired different political and cultural perspectives on the topic of global supply chains and human rights. She holds a B.A. in political and communication science, as well as a M.A. in globalization. Her masterthesis comprises an analysis on the legal implementation of human rights due diligence.
Laura’s work in our team combines her passion for communication and the commitment for human rights and justice.

Laura Much

Laura Much is responsible for new business development, marketing and online communication. »

She has many years of experience in corporate responsibility, with special focus on business and human rights. She has coordinated projects related to the implementation of the Guiding Principles on Business and Human Rights, sustainable finance, HSEC management systems, social audit programs and sustainable supply chains. Her main experiences are in the mining and fashion industries, having also acted in energy, logistics and the steel industry. She holds a MSc in Business Administration and an Engineer’s Degree.


Raquel Althoff

Raquel Althoff is Human Rights and Business Expert and works as Consultant for our Team. »


Her work includes analysing human rights due diligence processes of financial institutions, corporate organisations and NGOs. She has assisted in benchmark assessments of clients and competitors, and research on human rights risks and impacts in global supply chains of various sectors. She is specialised in responsible finance and co-created the NPO Finance and Human Rights a.s.b.l., where she is vice-chair. Previously, she worked in international contexts with academic and UN institutions, and gained experience at the German Ministry of Foreign Affairs. Her practical engagement for human rights is mirrored in her social engagement with homeless people in Berlin. She completed her M.Sc. in Economics at the Humboldt-University of Berlin. During her studies she focused on behavioural and organizational economics, where she learned how people’s investment decisions change when they are faced with different social factors and challenges.

Claire Treinen

Claire Treinen works as an associate researcher for our team and is our expert for Human Rights & Finance. »

Interested to work for us?

If you want to join our team for an internship
or a job please send us an email with your cv.



Moderne Sklaverei
Was bedeutet der Modern Slavery Act für Ihr Unternehmen?

Studie 2016: Lieferketten sind Menschenketten
(Executive Summary)

Studie 2016: Lieferketten sind Menschenketten
Wo deutsche Unternehmen in Bezug auf Menschenrechte stehen

Webinar verpasst? Hier finden Sie die Aufzeichnungen
Webinar Aufzeichnungen

Menschenrechtliche Risikoanalyse
Menschenrechtliche Risikoanalyse: Überblick und Notwendigkeit

Die CSR-Berichtspflicht
Anforderung und Hilfestellung

Die Bedeutung der Menschenrechte im wirtschaftlichen Kontext
Gesetzliche Entwicklung, gesellschaftliche Erwartungen und wirtschaftliche Notwendigkeiten

Internes Stakeholder-Engagement
Verankerung von menschenrechtlicher Sorgfalt in Unternehmen

UN Global Compact
2017 Communication on Progress (CoP)

Studie 2017 – Unternehmen und Menschenrechte
Welche Faktoren setzen Unternehmen zunehmend unter Druck, Menschenrechte zu achten?

Knowledge Paper: How Companies can deal with Labour Exploitation in the Agricultural Sector
This short paper reflects on the way forward for companies to address labour exploitation in their agricultural supply chain.

Knowledge Paper: Tackling Modern Slavery in the Supply Chain
This short paper describes how businesses can manage existing risks around modern slavery in global supply chains.

UN Global Compact
2018 Communication on Progress (COP)

Wirtschaft und Menschenrechte – Jahrbuch Global Compact Deutschland 2018
Beitrag: Unternehmen und Menschenrechte - Wieviel Sklavenarbeit steckt in der Tomate?

Umweltdialog Magazin- Achtung! Warum Unternehmen Menschenrechte beachten müssen
Beitrag: Wozu dient die menschenrechtliche Risikoanalyse?

NAP-Standard Check 2019
Erfüllt Ihr Unternehmen den NAP?

Human Rights & Finance
Discussion Paper 2019: What clients want, regulators expect, and investors should consider

Knowledge Paper – The Brazilian Case
The need to strengthen due diligence processes when states seem to fall back

WWF Bericht 2019 (DE)
Untersuchung der menschenrechtlichen Sorgfaltsprozesse beim WWF Deutschland

WWF Report 2019 (EN)
Assessment of Human Rights Due Diligence Processes for WWF Germany

Focus on Human Righs
Summary Report of the Human Rights Impact Assessment for ICANN

Knowledge Paper – Artisanal and Small-Scale Mining
Addressing Challenges in Global Supply Chains



Qu’attendent les jeunes des placements financiers?
Quotation Laura Much, Panel Discussion Alfi Conference
(Paper Jam, 25.09.2019)

Löning: China mit Kritik konfrontieren
Interview Markus Löning - China
(ZDF, 08.09.2019)

Human Rights & Responsible Business in Supply Chains
Interview Markus Löning
(SustainAbility, 25.07.2019)

Arbeitbedingungen bei Zulieferern: Gute Firmen, Schlechte Firmen
Zitat Markus Löning zum NAP-Monitoring
(taz, 12.07.2019)

ICANN Organization Publishes First Human Rights Impact Assessment
Announcement ICANN Report
(, 15.05.2018)

Nach WWF-Skandal : „Es gibt keine massiven Probleme mit Rangern“
Interview Markus Löning und Eberhard Brandes zum WWF Bericht
(FAZ, 07.05.2019)

Erstaunliche Passagen im WWF Report
zum WWF Bericht
(FAZ, 07.05.2019)

For people and nature. Human Rights: WWF Germany publishes independent assessment and outlines package of measures
Publication englisch WWF Report
(WWF, 05.05.2019)

Bericht über WWF “Menschenrechtsaspekte finden zu wenig Beachtung”
Interview Markus Löning zum WWF Bericht
(Spiegel Online, 03.05.2019)

WWF gelobt Besserung
zum WWF Bericht
(Badische Zeitung (dpa), 03.05.2019)

Tierschutz oder Menschenrechte?
Radiobeitrag zum WWF Mandat & Interview Markus Löning
(Radio SRF 4 News, 03.05.2019)

Bericht bekundet WWF Lücken beim Schutz der Menschenrechte
zum WWF Bericht
(Leipziger Volkszeitung (dpa), 02.05.2019)

Neue Regeln in Arbeit
zum WWF Bericht
(Taz, 02.05.2019)

Ein Armutszeugnis für den WWF
zum WWF Bericht
(FAZ, 02.05.2019)

WWF Deutschland verstößt gegen Menschenrechte in afrikanischen Schutzgebieten
zum WWF Bericht
(Epoch Times (afp), 01.05.2019)

Für Mensch und Natur: WWF Deutschland veröffentlicht externe Analyse und legt Maßnahmenpaket vor
Veröffentlichung WWF Bericht
(WWF, 01.05.2019)

Für Mensch und Natur: WWF Deutschland veröffentlicht externe Analyse und legt Maßnahmenpaket vor
Stellungnahme WWF Bericht
(WWF, 01.05.2019)

Nach Vorwürfen: WWF will Menschenrechts-Empfehlungen umsetzen
zum WWF Bericht
(Greenpeace Journal (dpa), 01.05.2019)

Besser machen als nur gut meinen
zum WWF Mandat von Team Löning
(Zeit Online, 01.05.2019)

Tut die Umweltorganisation genug für die Menschenrechte?
zum WWF Bericht
(Zeit Online, 01.05.2019)

WWF Must Overhaul Its Human Rights Policies, A German Investigation Has Found
on the WWF Report
(BuzzFeed.News, 01.05.2019)

Ein interner Bericht des WWF bescheinigt den Umweltschützern große Probleme beim Umgang mit Menschenrechten
zum WWF Bericht
(BuzzFeed.News, 01.05.2019)

Der WWF kämpft um seinen Ruf
Beitrag zum WWF Mandat
(FAZ, 30.04.2019)

In the absence of government, businesses should lead the way in human rights
Opinion piece inspired by the Brazil Paper
(The Brazilian Report, 29.04.2019)

Mit Bolsonaro haben Hassreden an Kraft gewonnen
Zitat Markus Löning & Hinweis Brazil Paper (dpa)
(Greenpeace-Magazine, 23.04.2019)

Naturschutz und Menschenrechte gehören zusammen
zum WWF Mandat von Team Löning
(WWF Blog, 17.04.2019)

Week 15.2 – The fashion sustainability week in review
Announcement Brazil Paper
(GoBlu, 12.04.2019)

New knowledge paper: Co’s need to strengthen due diligence processes in Brazilian supply chains; incl. recommendations
Announcement Brazil Paper
(Business & Human Rights Resource Centre, 08.04.2019)

100 Tage Bolsonaro – Brasiliens Präsident stürmt das Amazonasgebiet
dpa Pressemeldung Brazil Paper
(Watson, 08.04.2019)

Regenwald und Menschen bedroht – Bolsonaro attackiert indigene Gebiete
dpa Pressemeldung Brazil Paper
(n-tv, 08.04.2019)

Greta, Oma und der Autokrat: Luxemburgs lascher Umgang mit Finanzethik
Interview Markus Löning und Charles Muller zu FaHR
(Tageblatt Lëtzebuerg, 26.03.2019)

Wissen Sie, ob Ihr Unternehmen den NAP erfüllt?
Beitrag zum NAP-Standard Check 2019
(UmweltDialog, 19.03.2019)

„Ein neues Wertebewusstsein“
Interview Markus Löning zu Vereinigung "Finance & Human Rights"
(Lëtzebuerger Journal, 11.03.2019)

Angst vor dem WWF
Hinweis Beratungsmandat Team Löning
(FAZ, 10.03.2019)

Placing Human Rights into Sustainable Finance Agenda
Interview on Discussion Paper "Human Rights & Finance"
(Delano Luxembourg, 08.03.2019)

Menschenrechtsexperte zu WWF-Untersuchung: moralisches Dilemma
dpa Interview Markus Löning zu Beratungsmandat WWF
(Greenpeace Magazin, 07.03.2019)

WWF-Untersuchung – Experte sieht moralisches Dilemma
dpa Interview Markus Löning zu Beratungsmandat WWF
(ZDF, 07.03.2019)

Übers Ziel hinausgeschossen? Wie der WWF Wilderer bekämpft
Interview Markus Löning zum WWF Mandat
(HR2 Der Tag, 07.03.2019)

Auch WWF-Deutschland untersucht schwere Vorwürfe
Hinweis Beratungsmandat Team Löning
(Spiegel Online, 05.03.2019)

Die Bundesregierung hat offenbar schwere Menschenrechtsverbrechen über Jahre mitfinanziert
BuzzFeed-Vorwürfe an WWF, Hinweis Beratungsmandat Team Löning
(Buzzfeed.News, 05.03.2019)

Über die Vereinbarkeit von Menschenrechten und Naturschutz
WWF Stellungnahme zu BuzzFeed-Vorwürfen, Hinweis Beratungsmandat Team Löning
(WWF, 05.03.2019)

Business a Mënscherechter
Radio-Beitrag & Interview Markus Löning zu "Sustainable Finance & Human Rights"
(Radio 100.7 Luxemburg, 04.03.2019)

Video: Finanzplatz A Mënscherechter: Nohaltege Label wëll Virreiderroll spillen
TV-Beitrag & Interview Markus Löning zu "Sustainable Finance & Human Rights"
( RTL Luxemburg, 01.03.2019)

Stronger Together Spain: Call for Expressions of Interest
Zitat Cecilia Barral Diego, Knowledge Paper Agricultural Sector 2018
(Stronger Together, 13.01.2019)

Gender Responsive Due Diligence for Business Actors: Human Rights-Based Approaches
Zitat Theresa Quiachon, Knowledge-Paper Modern Slavery
(Geneva Academy, 01.12.2018)

2. Forum Unternehmen und Menschenrechte, Berlin
Veranstaltungsbericht FUM 2018
(Lekkerwerken, 15.11.2019)

Repercussions of Business & Human Rights on Trade and Investment Decisions
RIETI Speech Markus Löning in Japan
(RIETI, 12.10.2018)

Recent Developments of CSR and Environmental, Social and Governance (ESG) Matters within the EU and Japan
Bericht German Economic Roundtable
(DJW, 10.10.2018)

New knowledge paper: Tackling modern slavery in the supply chain; incl. recommendations for co’s
Hinweis Knowledge-Paper Moderne Sklaverei
(Business & Human Rights Resource Centre, 5.10.2018)

30 Jahre Mauerfall „Diese Geschichte verpflichtet uns alle“
Interview Markus Löning
(Der Tagesspiegel 03.07.2018)

Ein Auszug und seine Folgen: USA verlassen Menschenrechtsrat
Interview Markus Löning
(Deutsche Welle, 10.06.2018)

Ausbeutung und Missbrauch bei Erntehelfern
Hinweis zum Knowledge Paper "Agrarwirtschaft"
(UmweltDialog, 06.06.2018)

Los nuevos esclavos de Europa, en el campo español
Hinweis zum Knowledge Paper "Agrarwirtschaft"
(El Diario, 26.05.2018)

Mapping the Human Rights Impacts of ICANN Organization’s Daily Operations
Announcement HRIA-Mandate
(, 07.05.2018)

Täter in Uniform Polizeigewalt in Deutschland
Interview Markus Löning
(SWR 2, 18.04.2018)

Gesetzliche Regulierung, Verbraucherinteressen und Risikominimierung: Neue Studie zum Business Case für Nachhaltigkeit
Hinweis UN Global Compact zur Studie 2017
(DGCN, 11.01.2018)

Business Briefing Sustainable Investment
Hinweis zur Studie 2017
(Handelsblatt, 12.01.2018)

Meinungsartikel – Zeit für eine UN Generalsekretärin
Zeit wird’s für eine UN-Generalsekretärin
(Tagesspiegel, 28.12.2015)

Zur Aufnahme syrischer Flüchtlinge
Was die Wirtschaft für Flüchtlinge tun kann
(Capital, 26.11.2015)

Zu den EU-Beitrittsverhandlungen mit Serbien
Härte, Ausdauer und Hilfe
(Süddeutsche Zeitung, 02.09.2015)


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Löning – Human Rights & Responsible Business

Markus Löning
Naunynstrasse 40
10999 Berlin
Phone +49 30 61 65 31 50

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