[T]o what extent is the new SA8000: 2014 standard aligned with the Guiding Principles?...[T]he Guiding Principles provide a global standard of conduct and framework for understanding human rights risk, while SA8000 sets a practical standard for compliance...[T]he second key distinction between the Guiding Principles and SA8000. While the Guiding Principles refer to all human rights, SA8000, on the other hand, contains specific auditable requirements on labour rights...For business, the Guiding Principles describe three key processes necessary for implementation of the corporate responsibility to respect human rights. These processes are referred to as: policy commitment, human rights due diligence and access to remedy. In the following, I will detail how these processes are aligned with implementation of SA8000.