This report synthesizes and analyses the interpretation of extraterritorial obligations (ETOs) in the context of corporate human rights violations from the perspective of United Nations (UN) treaty bodies…Decades of growth in transnational business activities have had a decisive influence on the realisation of the human rights of people in States that host foreign investment projects…[T]he understanding of the scope of a States’ human rights obligations has progressively evolved to include duties to exercise jurisdiction over activities that are connected to one State but have an impact in another…In the last seven years, UN treaty bodies have built a rich and solid body of concluding observations and general comments which serve to articulate the scope of extra territorial obligation (ETO) standards…UN treaty bodies apply international law in ways that illuminate the contours of States obligations, as well as articulate how they can regulate corporations, in response to changing legal and economic global environment…