Database & report highlight the connection between human rights & the SDGs & provide examples of positive business action

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24 December 2019

Examples of business action illustrate how responsible tax & anti-corruption practices can contribute to the SDGs

Author: Danish Institute for Human Rights

According to the World Bank and the Organisation for Economic Co-operation and Development (OECD), “corruption and tax crime remain key obstacles to sustainable economic, political and social development, particularly in developing and emerging countries.”... In accordance with the International Covenant on Economic, Social and Cultural Rights (ICESCR), states have a duty to ensure that they have the maximum available resources to progressively realize the human rights of the covenant and thereby e.g. reduce inequality. Specifically, Article 2(1) of the ICESCR mandates that states take steps to eliminate obstacles towards the realisation of human rights, which can include legislative measures to prohibit bribery and corruption. Likewise, tax is one of the main tools available for mobilising domestic resources for the protection, promotion and fulfilment of human rights as well as for SDG implementation.

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14 June 2019

New report: 2030 Agenda should be harnessed to catalyse business respect for human rights

Author: Danish Institute for Human Rights

"Exploring an integrated approach to business, human rights and the 2030 Agenda", 11 June 2019

[M[any of the SDGs and targets explicitly support and or require participation and change by business to be fully realised. A range of actors, including UN bodies, civil society organisations and parts of the business community have underlined the critical importance of placing implementation of the UN Guiding Principles on Business and Human Rights at the centre of action by business in support of the 2030 Agenda...

Despite the conceptual clarity, current practice by business and states is not always coherent and integrated...

This discussion paper explores the connections between responsible business conduct and the 2030 Agenda and reiterates that the implementation of the UNGPs can be the single most important contribution by business to the realisation of the SDGs. It further explores what the 2030 Agenda and the UNGPs bring to each other and makes [...] recommendations...

The paper supplements previous work by the Institute in this area, including the database, which provides almost 100 real examples by businesses on how to avoid and address salient human rights issues, while contributing to the achievement of the Sustainable Development Goals.

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