Institutional investors, as business actors, have a responsibility to respect human rights in line with the UN Guiding Principles on Business in Human Rights... The responsibility to respect means that business enterprises are expected to formally commit to respect human rights, have in place human rights due diligence processes, and, where appropriate, ensure that victims of human rights abuses have access to remedy. This responsibility exists independently of whether or not governments fulfill their human rights obligations.

... Institutional investors, even those with minority shares in a company, may be connected to adverse impacts on human rights caused by, contributed to, or linked to portfolio companies as a result of their ownership or management of stakes in those companies. Investors therefore need to know the risks to people connected with their investment activities and show how they take action to manage those risks... This Toolkit provides practical guidance for institutional investors in applying the UN Guiding Principles throughout their risk management systems to assess and address risks to people involved with their business, with a primary focus on investment activities.