Governance and Human Rights Management Model

Challenge

Ensure the effective implementation of a governance and management model for human rights within Horse, aligned with leading international standards and emerging European regulatory requirements. The model is grounded in frameworks such as COSO, the OECD Due Diligence Guidance, and key regulations including the CS3D and CSRD, enabling a robust, preventive, and responsible approach to human rights management.

Results

Conese conducted a comprehensive analysis of the components that a company must incorporate into its governance and human rights management framework, evaluating their alignment with regulatory requirements and international standards.

Based on the assessment of the COSO framework, the CS3D, the CSRD, and the OECD Guidance, the review delved into Horse’s internal governance and management system for human rights impacts, identifying improvement opportunities and priority areas for action.

The work resulted in:

• A gap analysis of Horse’s governance and management model for human rights impacts.
• Specific recommendations for each principle of the governance and management model.
• A roadmap for the integration of human rights due diligence across the company, ensuring a structured, aligned, and sustainable implementation.