Academic literature on the topic 'United Nations Guiding Principles on Business and Human Rights'

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Journal articles on the topic "United Nations Guiding Principles on Business and Human Rights"

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WERHANE, Patricia H. "Corporate Moral Agency and the Responsibility to Respect Human Rights in the UN Guiding Principles: Do Corporations Have Moral Rights?" Business and Human Rights Journal 1, no. 1 (November 13, 2015): 5–20. http://dx.doi.org/10.1017/bhj.2015.1.

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AbstractIn 2011 the United Nations (UN) published the ‘Guiding Principles on Business and Human Rights: Implementing the United Nations “Protect, Respect, and Remedy” Framework’ (Guiding Principles). The Guiding Principles specify that for-profit corporations have responsibilities to respect human rights. Do these responsibilities entail that corporations, too, have basic rights? The contention that corporations are moral persons is problematic because it confers moral status to an organization similar to that conferred to a human agent. I shall argue that corporations are not moral persons. But as collective bodies created, operated, and perpetuated by individual human moral agents, one can ascribe to corporations secondary moral agency as organizations. This ascription, I conclude, makes sense of the normative business responsibilities outlined in the Guiding Principles without committing one to the view that corporations are full moral persons.
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DARCY, Shane. "‘The Elephant in the Room’: Corporate Tax Avoidance & Business and Human Rights." Business and Human Rights Journal 2, no. 1 (August 12, 2016): 1–30. http://dx.doi.org/10.1017/bhj.2016.23.

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AbstractThis article addresses tax avoidance by companies in the context of the emerging field of business and human rights. It describes the mechanics of corporate tax avoidance and the human costs of such practices. It then considers the extent to which tax issues have been addressed by corporate social responsibility, before turning to business and human rights and assessing the potential value of the United Nations Guiding Principles on business and human rights in this context. The article draws on the experience of Ireland, given the country’s connection to abusive tax practices associated with large multinational corporations and its support for the United Nations Guiding Principles on business and human rights.
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Rozman, Til. "Business and Human Rights – Implementing the United Nations Guiding Principles on Business and Human Rights in Slovenia." Lexonomica 12, no. 1 (June 2020): 51–74. http://dx.doi.org/10.18690/lexonomica.12.1.51-74.2020.

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Addo, M. K. "The Reality of the United Nations Guiding Principles on Business and Human Rights." Human Rights Law Review 14, no. 1 (February 11, 2014): 133–47. http://dx.doi.org/10.1093/hrlr/ngt041.

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MUCHLINSKI, Peter. "The Impact of the UN Guiding Principles on Business Attitudes to Observing Human Rights." Business and Human Rights Journal 6, no. 2 (June 2021): 212–26. http://dx.doi.org/10.1017/bhj.2021.14.

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AbstractThis contribution discusses business attitudes to human rights obligations and how the United Nations Guiding Principles on Business and Human Rights (UNGPs) have affected them. These are best understood historically through a number of periods. The first, between the mid-1970s and the end of the 1980s, coincides with intergovernmental organization-based codifications relevant to corporate social responsibility. Business representatives were highly defensive towards extensive international legal obligations not only in relation to human rights but to corporate social responsibility (CSR) more generally. This was followed by a period of ‘voluntarism’. By the 1990s, businesses had accepted that there could be a link between their operations and human rights violations but continued to reject binding legal duties. Instead, businesses opted for voluntary codes of conduct based on individual corporate, or sectoral, initiatives. It was out of this period that the UN Global Compact emerged. ‘Voluntarism’ continues into the third period, the era of the UNGPs. The UNGPs can be characterized by ‘institutionalized voluntarism’ achieved through the framework for business and human rights represented by the UNGPs. Each period will be examined followed by a concluding section that considers business attitudes to an emerging fourth period that introduces legal obligations through mandatory due diligence laws.
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AB. Wahab, Andika. "Business and Human Rights in ASEAN: Lessons from the Palm Oil Sector in Malaysia." JAS (Journal of ASEAN Studies) 7, no. 1 (July 31, 2019): 73. http://dx.doi.org/10.21512/jas.v7i1.5520.

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The release of the United Nations Guiding Principles on Business and Human Rights in 2011 aims to address gaps in human rights governance by setting a standard and corporate culture of respecting human rights. As part of the state responsibility to implement these guiding principles, some member states of the Association of Southeast Asian Nations (ASEAN) have already embarked preliminary steps towards establishing their respective National Action Plan on Business and Human rights (NAPBHR), while others are still lag behind. This article describes current development on business and human rights in the region. Drawing from the palm oil sector’s experience in Malaysia, this study aims to provide lessons for ASEAN member states to contemplate when developing their NAPBHR. In this article, I argue that while some large palm oil companies have shown modest progress in realizing their human rights obligation, challenges emerge in many forms including the lack of leadership, collaboration and ambition to steer and scale up industry transformation on human rights across supply chain. Equally important, challenges around certification scheme depict that it is not the only solution in persuading respect to human rights. Meaningful values transfer often overlooked in certification practice resulting in typical "ticking the audit box" exercise without understanding principles behind it. As such, the development of NAPBHR among the ASEAN member states should reflect on these reality and challenges.
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Dharmawan, Ni Ketut Supasti, Desak Putu Dewi Kasih, I. Gede Agus Kurniawan, and Putu Aras Samsithawrati. "The Guiding Principles on Business and Human Rights: National Action Plans Toward Corporation Responsibility." Hasanuddin Law Review 4, no. 2 (August 25, 2018): 123. http://dx.doi.org/10.20956/halrev.v4i2.1480.

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As a global principal, corporations have the obligation to comply with national and international hard law of human rights, respect soft laws and global standards. The United Nations Guiding Principles on Business and Human Rights (GPs) of 2011 were unanimously endorsed by the Human Rights Council and are respected as a global standard that stipulates that corporations should respect human rights when conducting their business activities. The purpose of this paper is to examine the scope and focus of National Action Plans (NAPs) by comparing the Netherlands NAP on Human Rights (2013) is compared to the UK’s updated NAP of 2016 with the aim of providing ideas and good examples of a NAP for Indonesia. This study used normative legal method. It is considered to be a valuable lesson both for developed and developing countries that for practical matters it is highly important to create and implement a NAP for the implementation of the GPs. Fortunately, Indonesia in June 2017 has launched a National Action Plan on Business and Human Rights (NAP). The burden responsibility to carry out the NAP on Business and Human Rights to corporation to be implemented strongly rests on the government authorities both central government and all levels authorities, including the local level, have the duty to implement human rights obligation, including to convince corporations that upholding the GPs will ultimately be to their benefit.
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JÄGERS, Nicola. "UN Guiding Principles at 10: Permeating Narratives or Yet Another Silo?" Business and Human Rights Journal 6, no. 2 (June 2021): 198–211. http://dx.doi.org/10.1017/bhj.2021.9.

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AbstractThe endorsement of the United Nations Guiding Principles on Business and Human Rights (UNGPs) triggered a remarkable process accelerating the recognition of human rights responsibilities for corporations in law and governance. Perhaps even more important is the emergence of an authoritative narrative on business and human rights (BHR), which arguably has the potential to overcome the often-fragmented approach to global issues. This article discusses the degree to which the BHR narrative has been able to penetrate competing powerful narratives that shape societal and regulatory responses. To what extent is the need to address the responsibility and accountability of corporations for human rights violations acknowledged? This is an especially pertinent question where it concerns imminent major global challenges such as climate change, which poses one of the greatest threats to human rights. Two major milestones of the last decade in the area of (environmental) sustainability are analysed: the Paris Climate Agreement and the Sustainable Development Goals. What role does the BHR narrative play in this context?
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Miretski, Pini Pavel, and Sascha-Dominik Bachmann. "The UN 'Norms on the Responsibility of Transnational Corporations and Other Business Enterprises with Regard to Human Rights': A Requiem." Deakin Law Review 17, no. 1 (October 1, 2012): 5. http://dx.doi.org/10.21153/dlr2012vol17no1art68.

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On 11 June 2011, the United Nations Human Rights Council endorsed the ‘Guiding Principles for Business and Human Rights’ as a new set of guiding principles for global business designed to provide a global standard for preventing and addressing the risk of adverse impacts on human rights linked to business activity. This outcome was preceded by an earlier unsuccessful attempt by a Sub-Commission of the UN Commission on Human Rights to win approval for a set of binding corporate human rights norms, the so called ‘Norms on the Responsibilities of Transnational Corporations and Other Business Enterprises with Regard to Human Rights’. This article identifies and discusses the reasons why the Norms eventually failed to win approval by the then UN Commission on Human Rights. This discussion assists an understanding of the difficulties in establishing binding ‘hard law’ obligations for transnational corporations with regard to human rights within the wider framework of international law. It elucidates the possible motives as well as the underlying rationale which led first to the adoption and then the rapid abandoning of the Norms. The discussion also sheds light on the future of the voluntarism of business human rights compliance, on the likelihood of finding alternative solutions, and finally on the rationale for, and effect of, the ‘Guiding Principles for Business and Human Rights’.
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Van Ho, Tara. "General Comment No. 24 (2017) on State Obligations Under the International Covenant on Economic, Social and Cultural Rights in the Context of Business Activities (CESCR)." International Legal Materials 58, no. 4 (August 2019): 872–89. http://dx.doi.org/10.1017/ilm.2019.33.

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The United Nations Committee on Economic, Social and Cultural Rights (CESCR) took an unusual step in issuing its “General Comment No. 24 on State Obligations under the International Covenant on Economic, Social and Cultural Rights in the context of business activities.” Unlike most of CESCR's other General Comments, General Comment No. 24 does not tackle a specific right. Instead, it consolidates and elaborates the Committee's jurisprudence on states' obligations in the area of business and human rights, providing clarity on its approach to some of the most contentious issues within the field of business and human rights. This General Comment has the potential to have profound implications for the ongoing development of legal standards in the area of business and human rights, including implementation of the UN Guiding Principles on Business and Human Rights (UNGP).
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Dissertations / Theses on the topic "United Nations Guiding Principles on Business and Human Rights"

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von, Braun Jacob. "Mänskliga rättigheter och hållbart företagande : En idéanalys om EU:s initiativ till en Human Rights Due Diligence-lagstiftning och ansvarsutkrävande inom företags värdekedjor vid brott mot mänskliga rättigheter." Thesis, Uppsala universitet, Teologiska institutionen, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-443715.

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Globalization and increased growth in international value chains has brought great benefits to developing countries but have at the same time contributed to negative consequences related to human rights violations. Against this background and as a result of increased awareness, companies have been encouraged to take responsibility for their value chain and a framework for due diligence was adopted in 2011 with the United Nations Guiding Principles on Business and Human Rights. The UNGP introduced the first global standard of due diligence and created a non-binding framework for companies to take responsibility and to respect human rights. However, the voluntary aspect of the due diligence process has not had the desired effect as the voluntary approach has had a limited impact on preventing business-related human rights violations. This has been a factor in increasing legislative initiatives around the world, with the aim of establishing clear and binding rules to ensure responsible and sustainable business conduct. The purpose of the study is to examine the EU's legislative initiative on mandatory human rights due diligence through an ideational analysis. The further purpose is to investigate how and what the introduction of a new legislation can imply for the prevention of human rights violations in the value chain and how the accountability can be expressed. The thesis finds that the legislative initiative can be considered to have an overall positive impact to prevent and demand accountability for human rights violations in global value chains.
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Söderlund, Erik. "Transnational Corporations and Human Rights : Assessing the position of TNCs within international human rights law, and the appropriateness of an international treaty on business and human rights." Thesis, Uppsala universitet, Juridiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-363144.

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Transnational corporations are playing an important role in the global economy of today. Many of these corporations have great economic resources and have the possibility of contributing to the development of societies in developing states. At the same time, in their search for profit, the activities of TNCs have proven fatal to some of the individuals employed by them, or otherwise in contact with their activities. Within the international legal framework, corporations are not traditionally treated as subjects and if a TNC allocates its production to a state with lax human rights protection, no binding international standards exist to regulate the conduct of the corporation.  In my thesis I will assess the position of TNCs under the present core human rights instruments and soft law initiatives. I will also analyze a draft treaty text produced by the Intergovernmental Working Group on Business and Human Rights, released in July 2018, to reach a conclusion on whether such an instrument would affect the international legal status of TNCs and provide a more robust protection of international human rights.
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MARICONDA, CLAUDIA GABRIELLA. "HUMAN RIGHTS AND LABOUR RIGHTS OBLIGATIONS OF MULTINATIONAL COMPANIES. PERSPECTIVES ON PRIVATE MILITARY AND SECURITY COMPANIES." Doctoral thesis, Università Cattolica del Sacro Cuore, 2016. http://hdl.handle.net/10280/11127.

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Lo studio si inserisce nel dibattito sul potere delle multinazionali e il rispetto dei diritti umani fondamentali e approfondisce i concetti di responsabilità sociale delle imprese (CSR) e della loro "accountability", inquadrando l'analisi nel contesto più ampio degli investimenti esteri diretti (FDI), con i relativi aspetti economici, tecnologici e sociali, nonché ambientali e politici. Si analizzano le norme internazionali in tema di rispetto dei diritti umani da parte delle aziende, ed i meccanismi legali per rendere le società "accountable", soprattutto in caso di complicità aziendali negli abusi perpetrati dagli Stati, anche attraverso la giurisprudenza dei tribunali penali internazionali e dei tribunali statunitensi. Viene data attenzione al settore della sicurezza, i.e. "Private Military and Security Companies" (PMSCs, interessato da notevole crescita negli ultimi decenni. Le PMSCs, impiegate da parte dei governi che esternalizzano una funzione tipicamente dello stato e da imprese e ONG attive in contesti difficili, hanno operato senza adeguato controllo. Le loro attività sollevano questioni su potenziali abusi dei diritti umani commessi dai propri dipendenti oltre che su violazioni dei diritti del lavoro subite dagli stessi. Le azioni ONU per portare le PMSCs fuori dalla 'zona legale grigia' in cui hanno operato vengono trattate insieme alle iniziative di autoregolamentazione.
The study, given the debate about the increasing power of corporations and the attempts to ensure their respect of fundamental human rights, deepens the concepts of corporate social responsibility (CSR) and corporate accountability, framing the analysis within the broader discourse of Foreign Direct Investment (FDI), with its economic, technological and social aspects as well as environmental and political issues. International standards in the area of corporations’ human rights obligations are analyzed in addition to legal mechanisms to hold corporations accountable, particularly for corporate complicity in human rights abuses by States, through the jurisprudence of international criminal tribunals and U.S. Courts. Special attention is given to the security sector, i.e. Private Military and Security Companies (PMSCs), interested in the last decades by a steady growth. PMSCs, increasingly contracted by governments willing to outsource a typical state function and by companies and NGOs active in difficult contexts, have been operating without proper supervision and accountability. PMSCs activities raise issues concerning potential human rights violations committed by their employees and labour rights abuses their employees might suffer themselves. UN actions aimed at bringing PMSCs out of the legal ‘grey zone’ where they have been operating are tackled alongside with self-regulatory initiatives.
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Lindblad, Matilda. "Parent Company Liability for Torts of Subsidiaries : A Comparative Study of Swedish and UK Company Law with Emphasis on Piercing the Corporate Veil and Implications for Victims of Torts and Human Rights Violations." Thesis, Uppsala universitet, Juridiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-416230.

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The gas leak disaster in Bhopal, India, in 1984 illustrates a situation of catastrophe and mass torts resulting in loss of life and health as well as environmental degradation. The Indian company Union Carbide India Limited, who owned and operated the chemical plant that caused the disaster, did not have sufficient assets to compensate the victims in contrast to its financially well-equipped US parent company Union Carbide Corporation. The courts never reached a decision regarding parent company liability for the subsidiary’s debts arising from tort claims against the subsidiary. However, where the subsidiary cannot satisfy its tort creditors, as in the Bhopal case, questions regarding parent company liability become highly relevant in relation to both foreign and domestic subsidiaries. Therefore, parent company liability for subsidiaries’ torts is discussed in this thesis with reference to Swedish and UK company law and with a focus on the tort creditors’ situation and the business and human rights debate. From limited liability for shareholders and each company being a separate legal entity follows that a parent company is not liable for its subsidiaries’ debts in neither Swedish nor UK company law. These concepts serve the important function of facilitating risk-taking and entrepreneurial activities. However, they also contribute to the problem of uncompensated tort victims arising where a subsidiary is involved in liability- producing activities but lacks assets to compensate the tort victims. Where limited liability and each company being a separate legal entity leads to particularly inappropriate results, the doctrine of piercing the corporate veil in both Sweden and the UK allows the court to disregard the separate legal personalities and hold the parent company liable for its subsidiary’s acts or omissions. The doctrine is characterised by uncertainty and is seemingly only available under exceptional circumstances. The doctrine does little to mitigate the problems for subsidiaries’ tort creditors at large. The business and human rights debate calls for access to judicial remedies for victims of businesses’ human rights violations. As some human rights violations can form the basis of a tort claim, it is relevant to discuss parent company liability according to company law in relation to human rights violations. The United Nations Guiding Principles on Business and Human Rights emphasise the need to ensure that corporate law does not prevent access to judicial remedies. However, the company law regulation of liability in company groups seems in practice to function as an obstacle for access to judicial remedies for human rights victims, particularly when also considering the inadequate legal regimes in some host states and the hurdles of jurisdiction and applicable law in multinational company groups. It is concluded in this thesis that the company law regulation of liability in company groups is seemingly not equipped to meet the challenges arising with the development of company groups, the global reach of the private business sector, the risks of mass torts and the influence of the business sector on human rights.
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Cournier, Marine. "Sociétés minières canadiennes et violations des droits de l’homme à l’étranger : le Canada respecte-t-il les prescriptions internationales en la matière?" Thèse, 2013. http://hdl.handle.net/1866/10446.

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La présente étude a pour objectif de vérifier si le Canada respecte les prescriptions internationales en matière de droits de l’homme et d’entreprises vis-à-vis de l’encadrement qu’il exerce sur les sociétés minières canadiennes évoluant à l’étranger. En 2011, le Conseil des droits de l’homme de l’ONU a adopté des «Principes directeurs» afin de mettre en oeuvre le cadre de référence « Protéger, Respecter, Réparer » du Représentant spécial chargé de la question des droits de l’homme et des sociétés transnationales et autres entreprises. Selon ce cadre de référence, les États ont des obligations de protection et de réparation alors que les entreprises ont seulement la responsabilité de respecter les droits humains. Après six années de travail, le Représentant spécial John Ruggie, a fait le choix de formuler dans ses «Principes directeurs» des directives non contraignantes à l’égard des États et des entreprises afin de les aider à remplir leurs obligations et responsabilités vis-à-vis des droits de l’homme. Selon, l’ONU, cet instrument de portée universelle est le plus élaboré en la matière, si bien qu’il est recommandé aux entreprises et plus particulièrement aux États de s’y conformer lors de l’élaboration de leurs politiques respectives en matière d'activité économique et de droits humains. Il convient donc de vérifier d’une part si l’encadrement exercé par l’appareil législatif et gouvernemental vis-à-vis des sociétés minières canadiennes évoluant à l’étranger est conforme au principe directeur «Protéger». D’autres part, il convient de vérifier si les recours judiciaires et extrajudiciaires disponibles au Canada remplissent les exigences du principe directeur «Réparer». Cette double analyse permettra de conclure que le Canada respecte dans les grandes lignes ces «Principes directeurs» mais qu’il pourrait faire bien plus notamment en terme d’accès à des réparations effectives pour les victimes étrangères de minières canadiennes.
This study propose to assess whether Canada meets the international requirements of business and human rights in relation to the supervision it has on Canadian mining companies operating abroad. In 2011, the Human rights Council adopted the Special Representative’s Guiding Principles on Business and Human Rights in order to implement the United Nations “Protect, Respect and Remedy” Framework. According to this framework, States have obligations to protect and remedy while companies only have responsibilities to respect human rights. After six years of work, the Special Representative on Business and Human rights, John Ruggie, has chosen to give in its Guiding Principles non- binding recommendations in order to help States and businesses to encounter their obligations and responsibilities towards human rights. According to the UN, this universal instrument is the most developed in the field. Thus, it is strongly recommended that companies and especially States, comply those «guiding principles» when they elaborate their respective policies on economic activity and human rights. It is therefore necessary to check first if the supervision exercised by the legislature and the government on Canadian mining companies operating abroad succeeds to comply with the "Protect" principles. On the other hand, it must be checked whether the judicial and extrajudicial remedies available in Canada meet the requirements of the «Remedy" principles. This dual analysis will led to conclude that Canada meets broadly the "Guiding Principles" but could do much more, especially in terms of access to effective remedies for foreign victims of Canadian mining companies.
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Books on the topic "United Nations Guiding Principles on Business and Human Rights"

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The UN guiding principles on business and human rights: Foundations and implementation. Leiden: Martinus Nijhoff, 2012.

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Addo, Michael K. Business and Human Rights and the Challenges for Small and Medium-Sized Enterprises. Oxford University Press, 2017. http://dx.doi.org/10.1093/acprof:oso/9780198795650.003.0013.

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This chapter assesses the challenges posed by the implementation of business and human rights standards, especially the United Nations Guiding Principles on Business and Human Rights (UNGPs) in small and medium-sized enterprises (SMEs). Although SMEs make up between 85 and 99 per cent of global enterprises, they have not been directly involved in the crafting of these standards and this coupled with the traditional focus on transnational enterprises gives a flavour of the formidably challenging context in which the UNGPs are to be implemented. Drawing on lessons from related disciplines such as corporate social responsibility (CSR) and environmental sustainability, the chapter explores the implications for human rights of issues such as SME identity, organizational structures, and their place in supply chains. The chapter concludes that the challenges are not overwhelming, especially if the unique characteristics of SMEs such as their flexibility, adaptability, and clear leaderships can be leveraged to achieve the objectives of the business and human rights standards.
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(Editor), Paula Banerjee, Sabyasachi Basu Ray Chaudhury (Editor), and Samir Kumar Das (Editor), eds. Internal Displacement in South Asia: The Relevance of the UN's Guiding Principles. Sage Publications Pvt. Ltd, 2005.

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Paula, Banerjee, Basu Ray Chaudhury Sabyasachi, Das Samir Kumar 1961-, and Adhikari Bishnu, eds. Internal displacement in South Asia: The relevance of the UN's guiding principles. New Delhi: Sage Publications, 2005.

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Book chapters on the topic "United Nations Guiding Principles on Business and Human Rights"

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"United Nations system - sources of further guidance." In Frequently asked questions about the guiding principles on business and human rights, 47–48. United Nations, 2015. http://dx.doi.org/10.18356/85b5c891-en.

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"UN Guiding Principles on Business and Human Rights: Implementing the United Nations “Protect, Respect and Remedy” Framework, 2011." In International Human Rights Law Documents, 348–54. Cambridge University Press, 2018. http://dx.doi.org/10.1017/9781316677117.043.

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John P, Pace. "7 The Emergence of International Human Rights Law (1969)." In The United Nations Commission on Human Rights. Oxford University Press, 2020. http://dx.doi.org/10.1093/law/9780198863151.003.0008.

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This chapter addresses the emergence of International Human Rights Law. International Human Rights Law consists of international norms set out in instruments adopted over the years. These consist of binding instruments, which carry obligations (such as ‘covenant’, ‘convention’ and ‘protocol’) and non-binding instruments (such as ‘declaration’, ‘guiding principles’, ‘basic principles’ and ‘standard minimum rules’, also described as ‘soft’ law). They are all related, directly or indirectly, to the rights in the International Bill of Human Rights, which may be considered as the substantive canopy of International Human Rights Law. As the International Bill of Human Rights was reaching completion in the mid-1960s, a process developed that complemented the International Bill with conventions on specific rights, protecting (vulnerable) groups, such as the child, women, persons with disabilities and migrant workers, and conventions protecting against the violation of specific rights, such as freedom from racial discrimination, freedom from torture and from involuntary disappearance. The conventions which envisage a system by which an expert body (treaty body) monitors the implementation by States Parties of their treaty obligations came to be referred to as ‘core’ conventions. The chapter also looks at non-core conventions, as well as declarations and other norms.
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Kaye, Tracy A. "United States’ Responsibility to Promote Financial Transparency." In Tax, Inequality, and Human Rights, 323–44. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780190882228.003.0015.

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This chapter discusses the legislative and regulatory changes that are necessary for the United States to fully participate in the global financial transparency movement. This includes the collection of beneficial ownership information for any legal entities formed in the United States. Indeed, the UN Guiding Principles on Business and Human Rights and other international human rights obligations require the United States to increase disclosure of information regarding companies’ beneficial ownership, as a means of combating tax avoidance and evasion. The chapter then highlights the human rights imperatives for the United States to use exchange of information laws to regulate taxpayer conduct. It encourages advocates in the human rights community who are pushing for increased tax transparency to train their sights on the United States as one of the largest and most persistent tax haven jurisdictions hiding in plain view.
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Seck, Sara L., and Daniela Chimisso dos Santos. "Export Credits, Sovereign Debt, and Human Rights." In Sovereign Debt and Human Rights, 84–105. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198810445.003.0006.

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Export credit agencies (ECAs) have gained dominance in the financing of foreign corporate investments in developing and emerging economies, particularly large-scale industrial and infrastructure projects. However, reports have documented numerous allegations of severe adverse human rights impacts associated with ECA-funded projects, including violations of the rights of indigenous peoples, forced displacement, environmental damage, and state repression. This chapter begins with an overview of the different types of ECAs, including multilateral and regional ECAs, the Organization for Economic Cooperation and Development (OECD) country-based ECAs, and emerging market ECAs. Next, the chapter considers the ways in which ECA-supported activities may violate human rights and the approaches taken by different ECAs, including OECD ECAs, to prevent and remedy such human rights harms. The chapter then turns to the problem of how ECAs financing can contribute to sovereign debt, and consider the application of the United Nations (UN) Guiding Principles on Foreign Debt to ECAs. A focus on transparency and accountability of ECAs is the subject of the final section.
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Andrea, Broderick. "Art.4 General Obligations." In The UN Convention on the Rights of Persons with Disabilities. Oxford University Press, 2018. http://dx.doi.org/10.1093/law/9780198810667.003.0005.

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This chapter examines Article 4 of the United Nations Convention on the Rights of Persons with Disabilities (CRPD). The article sets out the general obligations under the CRPD with a view to encouraging national legal and policy reform and guiding domestic implementation of the Convention. The content of Article 4 is of cross-cutting application, since it contains overarching principles that permeate the text of the Convention as a whole. The obligations contained in the article thus seek to contextualize the interpretation of the substantive provisions of the Convention. Article 4 enumerates both general obligations and specific obligations. This distinguishes it from similar provisions in other human rights treaties, which are more in the nature of general obligations of compliance.
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Guy S, Goodwin-Gill, McAdam Jane, and Dunlop Emma. "Part 3 Protection, 10 International Cooperation, Protection, and Solutions." In The Refugee in International Law. Oxford University Press, 2021. http://dx.doi.org/10.1093/law/9780198808565.003.0010.

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This chapter addresses international cooperation, protection, and solutions. ‘Protection’ is useful shorthand to describe the complex of obligations derived from general international law and from international refugee and human rights law. ‘Protection’ is often an end in itself, but it also has a goal beyond that moment, which is a durable solution in which refugees can live in safety and with dignity, not subject to arbitrary expulsion, discrimination, or alienation. ‘Solutions’, in turn, is the overarching objective of the international refugee regime itself, premised upon international cooperation to solve humanitarian problems, which is among the purposes and guiding principles of the United Nations. The chapter considers the rights background which undergirds the situation of the displaced, and then examines the three traditional durable solutions of voluntary repatriation, local integration, and resettlement, as well as labour mobility and other complementary pathways that may secure refugees admission to, and inclusion in, a State.
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Hertel, Shareen. "A Genealogy of Community Consultation." In Tethered Fates, 15–36. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780190903831.003.0002.

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This chapter offers an historical overview of poor peoples’ involvement with public and private policymaking that has shaped the business and human rights arena over four decades. The chapter reveals the continuity of constraints on poor peoples’ involvement in policymaking and corresponding limits on their ability to fully claim their economic rights. It outlines three corresponding “eras” in community consultation and draws on primary and secondary sources to trace the evolution of poor peoples’ involvement with state and corporate actors over time through each. The first era, the 1970s–1980s, was characterized by participation as damage control in the wake of large-scale industrial disasters. The second era, the 1990s, was characterized by participation as testimonial with the rise of the 24/7 news cycle and increased attention to sweatshop conditions in global supply chains and corresponding worker testimony. The third era, the 2000s, is characterized by participation as a vehicle for empowerment through the United Nations Principles on Business and Human Rights (colloquially known as the Ruggie Principles).
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Conference papers on the topic "United Nations Guiding Principles on Business and Human Rights"

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Diana Leonor, Vasquez, and Ucros Juan Carlos. "A Framework for Colombia's Implementation of United Nations Guiding Principles on Business and Human Rights." In SPE International Conference and Exhibition on Health, Safety, Environment, and Sustainability. Society of Petroleum Engineers, 2020. http://dx.doi.org/10.2118/199404-ms.

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