Ranking Digital Rights is formulating standards to evaluate targeted advertising practices of companies and their effects on human digital rights.
An interesting article with some further pointers to materials:
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Human Rights Risk Scenarios (pdf): a list of “risk scenarios,” each describing human rights harms directly or indirectly related to privacy and expression that can result from targeted advertising business models and the choices they incentivize companies to make.
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Best Practices (pdf): a number of best practices related to targeted advertising for company disclosure and policy that could help prevent or mitigate these risks.