Report of the Working Group on the Issue of Human Rights and Transnational Corporations and Other Business Enterprises

The starting point for the present discussion is the Guiding Principles on Business and Human Rights: Implementing the United Nations Protect, Respect and Remedy Framework. Since their unanimous endorsement by the Human Rights Council in 2011, the Guiding Principles have become the authoritative global reference for preventing and addressing adverse human rights impacts arising from business-related activity.