Banks and Human Rights Due Diligence: A Critical Analysis of the Thun Groupps Discussion Paper on the UN Guiding Principles on Business and Human Rights

2015 ◽  
Author(s):  
Damiano de Felice
Keyword(s):  
Human Rights ◽  
Critical Analysis ◽  
Due Diligence ◽  
Discussion Paper ◽  
Business And Human Rights ◽  
Guiding Principles ◽  
Human Rights Due Diligence

The UN Guiding Principles’ Orbit and Other Regulatory Regimes in the Business and Human Rights Universe: Managing the Interface

2021 ◽  
pp. 1-16
Author(s):  
Surya DEVA
Keyword(s):  
Human Rights ◽  
Due Diligence ◽  
Legal Norms ◽  
Business And Human Rights ◽  
Starting Point ◽  
Direct Duty ◽  
Regulatory Regimes ◽  
Guiding Principles ◽  
Parent Companies ◽  
Human Rights Due Diligence

Abstract What should be the interface of the United Nations Guiding Principles on Business and Human Rights (UNGPs) with other regulatory regimes in the business and human rights (BHR) universe? This article explores this issue in relation to two specific contexts. First, the interface of ‘social norm’ with evolving ‘legal norms’: relation of Pillar II of the UNGPs and mandatory human rights due diligence (HRDD) laws as well as parent companies’ direct duty of care for negligence. Second, the interface of ‘soft norms’ and evolving ‘hard norms’: how the UNGPs should inform the proposed BHR treaty. It is argued that legal norms should align with Pillar II only in a ‘loose manner’. They should draw from and build on the HRDD concept under Pillar II, but not be constrained by it, because a hard alignment of Pillar I laws with Pillar II could undercut the independent but complementary status of the two pillars. Moreover, the UNGPs should serve only as a ‘starting point’ and not the ‘end point’ in the evolution of other hard or soft norms in the future. Such an approach would be desirable because the UNGPs alone are unlikely to be enough to challenge or confront the existing structure of irresponsibility and inequality.

scholarly journals When Rights Enter the CSR Field: British Firms’ Engagement with Human Rights and the UN Guiding Principles

2021 ◽  
Author(s):  
Alvise Favotto ◽  
Kelly Kollman
Keyword(s):  
Human Rights ◽  
Management Practices ◽  
Global Markets ◽  
Business Practices ◽  
Due Diligence ◽  
New Governance ◽  
Business And Human Rights ◽  
Market Competitiveness ◽  
Guiding Principles ◽  
Corporate Social

AbstractThe adoption of the Guiding Principles for Business and Human Rights by the United Nations (UNGPs) in 2011 created a new governance instrument aimed at improving the promotion of human rights by business enterprises. While reaffirming states duties to uphold human rights in law, the UNGPs called on firms to promote the realization of human rights within global markets. The UNGPs thus have sought to embed human rights more firmly within the field of corporate social responsibility (CSR) and to use CSR practices to improve corporate human rights accountability. In this paper, we explore how this incorporation of human rights into the CSR field has affected the business practices and public commitments British firms have made to promote human rights. We analyse the CSR reports published by the 50 largest British firms over a 20-year period starting in the late 1990s and interview senior CSR managers of these firms. We find that these firms have expanded how they articulate their responsibility for human rights over time. These commitments however remain largely focused on improving management practices such as due diligence and remediation procedures. Firms are often both vague and selective about which substantive human rights they engage with in light of their concerns about their market competitiveness and broader legitimacy. These outcomes suggest that, while firms cannot completely resist the normative pressures exerted by the CSR field, they retain significant resources and agency in translating such pressure into concrete practices.

From a Stark Utopia to Everyday Utopias

2018 ◽  
Vol 60 (1) ◽  
pp. 575-606
Author(s):  
Michelle Staggs Kelsall
Keyword(s):  
Human Rights ◽  
United Nations ◽  
Transnational Corporations ◽  
Public Domain ◽  
Due Diligence ◽  
Karl Polanyi ◽  
Business And Human Rights ◽  
Human Rights Council ◽  
The United Nations ◽  
Human Rights Due Diligence

This article considers the emergence of the Business and Human Rights agenda at the United Nations (UN). It argues that the agenda can be seen as an example of the UN Human Rights Council attempting to institutionalise everyday utopias within an emerging global public domain. Utilising the concept of embedded pragmatism and tracing the underlying rationale for the emergence of the agenda to the work of Karl Polanyi, the article argues that the Business and Human Rights agenda seeks to institutionalise human rights due diligence processes within transnational corporations in order to create a pragmatic alternative to the stark utopia of laissez-faire liberal markets. It then provides an analytical account of the implications of human rights due diligence for the modes and techniques business utilises to assess human rights harm. It argues that due to the constraints imposed by the concept of embedded pragmatism and the normative indeterminacy of human rights, the Business and Human Rights agenda risks instituting human rights within the corporation through modes and techniques that maintain human rights as a language of crisis, rather than creating the space for novel, everyday utopias to emerge.

Creating a Human Rights Framework for Mapping and Addressing Corporate Tax Abuses

2019 ◽  
pp. 385-408
Author(s):  
Matti Kohonen ◽  
Radhika Sarin ◽  
Troels Boerrild ◽  
Ewan Livingston
Keyword(s):  
Risk Assessment ◽  
Human Rights ◽  
Two Dimensions ◽  
The State ◽  
Due Diligence ◽  
Corporate Personhood ◽  
Business Partners ◽  
Business And Human Rights ◽  
Corporate Decisions ◽  
Human Rights Due Diligence

This chapter identifies several areas of convergence between the fields of tax policy and human rights. These include the concept of the corporation as a unitary entity; the notion of extraterritorial impacts and obligations of states and corporations; and the risks of corporate personhood. These principles are all highly relevant to corporations’ human rights due diligence and risk assessment of their tax policies. Applying a business and human rights perspective to international tax law can clarify responsibilities of companies toward their other stakeholders as well as their relationship with subsidiaries and business partners in terms of responsible tax conduct. The chapter then explores two dimensions of the human rights impacts of tax-related corporate decisions: impacts mediated by the state and impacts not mediated by the state.

scholarly journals Gender Component of Internal Displacement in Ukraine: A Case of Business (In)Capability to Localize Human Rights Impact Assessment

2022 ◽  
pp. 1-8
Author(s):  
Ganna Khrystova ◽  
Olena Uvarova
Keyword(s):  
Human Rights ◽  
Impact Assessment ◽  
Internal Displacement ◽  
Due Diligence ◽  
Critical Step ◽  
Business And Human Rights ◽  
Human Rights Impact Assessment ◽  
Human Rights Due Diligence

Human rights due diligence (HRDD) has become the buzzword of much of the advocacy and work today around business and human rights.1 It is almost commonplace that companies have the responsibility to identify, prevent, mitigate and account for how they address these adverse human rights impacts as part of their ongoing HRDD processes, in line with the UNGPs.2 The assessment of human rights impacts (HRIA) is a critical step in this process.3

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