…When companies cause or contribute to human rights abuses, adequate accountability and redress rarely occur…especially…when abuses are committed across borders…Victims of corporate abuse face serious obstacles to obtaining a legal remedy…

Instances of corporate abuse often reveal that legal changes are needed in relation to the specific case. However, legal change is also needed in relation to systemic issues…In the last two years, some positive developments in the areas of parent company liability, mandatory human rights due diligence, access to home state courts and disclosure of information have occurred…These are positive developments that demonstrate that legal measures to improve accountability and redress for corporate abuse are possible…[but] continue to be rare. 

A substantial paradigm shift is needed in the way societies assign legal responsibility within corporate groups…

The…recommendations by Amnesty International and Business & Human Rights Resource Centre [on parent or controlling company liability; forum non conveniens; mandatory collection and disclosure of information; access to information and discovery rules] address these persistent problems…