Companion Note 2: Corporate human rights due diligence – Getting started, emerging practices, tools and resources
This note is an annex to the Working Group’s General Assembly report, A/73/163, which takes stock of business and government action to advance the implementation of corporate human rights due diligence as set out in the Guiding Principles on Business and Human Rights: Implementing the United Nations “Protect, Respect and Remedy” Framework. The report highlights emerging good practices that should be built upon and scaled up in order to address gaps in current practice. The present note includes lessons from getting started on corporate human rights due diligence and overview of tools and resources. A separate companion paper (companion note I) by the Working Group provides further background and answers to frequently asked questions about the human rights due diligence concept. Scaling up effective human rights due diligence in business practice worldwide is a key objective for the Working Group. Its thematic work on this topic is available at https://www.ohchr.org/EN/Issues/Business/Pages/CorporateHRDueDiligence.aspx. OHCHR’s Interpretive Guide on the corporate responsibility to respect human rights provides detailed explanation of how to understand the Guiding Principles’ human rights due diligence standard.