The Berne Declaration investigated the financial connections between the two largest Swiss banks, Credit Suisse and UBS and companies embroiled in serious controversies about human rights such as the right to life, the right to security, the right to health, the right to food and water...Elaborating on the reports of the UN Special Representative on business and human rights we show that for the banks the «corporate responsibility to respect» should mean nothing less than implementing a comprehensive human rights due diligence.