[The] universal nature [of human rights] transcends the strictly legal framework…Unlike corporate social responsibility, businesses cannot choose which rights to uphold and which to ignore…[M]ore and more companies are realizing that respecting human rights is not only an ethical obligation…also a crucial source of competitive advantage….can…enhance…ability to attract and maintain close relations with…employees, clients and other stakeholders. [refers to Zara (part of Inditex), Macy's, La Caixa]