All three reports have a reference to, let's say, the gender lens, but also a reference to vulnerable groups overall. We found that the approach followed by companies and their due diligence practice tends to not consider well enough the vulnerable groups. When you identify risks, you scratch the surface. You basically reach out to the less vulnerable groups.
Let's say you engage with your unionized workers but not the subcontractors, who are more likely to be working in some fashion of informal economy. In general, the perspective followed by companies only scratches the surface and misses the engagement. The practice of engagement to identify and to engage with vulnerable groups is quite weak.
As a working group, we just finalized a report to be presented to the General Assembly of the UN in October on access to remedy and grievances mechanisms with gender lens. Basically it is trying to understand what the additional obstacles are that women face when they try to access justice. That report is already public and provides a general understanding of the gender lens. We're also working right now in preparation for June next year with a report on, in particular, the gender perspective on due diligence and impacts and human rights. That is a work-in-progress.
We have a new mandate that reinforces that we should include more properly the gender lens perspective in the work we do. We are actually doing that.
Also we have just started a process to better understand due diligence in practice, good examples, bad examples, what works, what doesn't, and what the gaps are. That report is going to be led by me. It's going to be presented in October next year in New York. We should have that report ready for about this time of the year or a bit earlier next year.
We're going to be engaging with companies and industry associations. We want to understand the practical dynamics. Of course, living in a country with a lot of foreign investors and in a region with a lot of companies with operations that don't have a good due diligence process or don't implement due diligence properly, we want to learn from the practice. That is an area we still don't know enough about. We want to know it much better to provide practical guidance, and with the collaboration of industry and the industry associations, identify gaps much better and opportunities for improvement.