Ahead of [the UN Forum on Business and Human Rights]...UNA-UK [United Nations Association of the UK] - which is an observer member of the UK Network of the UN Global Compact - has commissioned a 'think piece' on changing corporate culture. Written by Caroline Kayleigh Roberts, a UNA-UK Young Professional...the piece provides an overview of the developing relationship between business and human rights, and argues that companies must move beyond 'declaratory' corporate social responsibility towards policies that affect day-to-day operations and decision-making.