The responsibility to comply with all applicable local, national, regional and international laws is a central tenet of the corporate responsibility to respect human rights. Yet sometimes local or national laws pose requirements that conflict with internationally recognized human rights, thereby making it difficult or impossible for business enterprises to meet their responsibility to respect human rights…Conflicts…present business enterprises with both moral and legal dilemmas, potentially subjecting them to legal liability…or exposing them to adverse public opinion…The goal of this good practice note is to provide business enterprises with a nonexhaustive set of good practices for addressing situations in which local or national laws appear to conflict with internationally recognized human rights.