This chapter reflects on the state-of-the-art of human rights impact assessment (HRIA) in business and human rights (BHR), as well as possible ways forward for the practice and related scholarly research. While the contributions in the Handbook are diverse in terms of the HRIA approaches featured, geographical regions, industry sectors, rights-holder focus and institutional focus, several recurring themes can be detected: ensuring that rights-holders are at the centre of the process through meaningful participation and disaggregation; acknowledging and distinguishing between ‘technical’ and ‘political’ dimensions; making and utilizing the linkages between the project-level and wider BHR governance spheres; recognizing and responding to industry and country context; taking a multidisciplinary approach and considering the pros and cons of integration; maximizing and consolidating opportunities for learning, capacity building and dialogue; enhancing transparency and accountability through governance frameworks and actors; improving tools and opportunities for measurement; taking implementation seriously and evaluating effectiveness; and acknowledging limitations and recognizing value added.
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