…Ensuring a robust corporate culture that supports and respects human rights is critical to preventing business-related human rights abuses. To achieve this culture, a company should take an integrated approach. First, the company must understand what the law forbids…and what the law requires… Second, the company must take into account so-called soft law arising from the growing international web of multi-stakeholder initiatives and public and private codes and norms… Finally, the company must internalize these internal and external standards by living up to their letter and spirit…The three parts of accountability discussed in this Guide - laws, norms, and values - are part of an interactive system.