International Organisation of Employers (IoE), Konrad Adenauer Stiftung (KAS)

Key developments in mandatory human rights due diligence and supply chain law: Considerations for employers

Human rights are a key concern for business. As the global voice of business, IOE is deeply engaged in the business and human rights agenda and strongly supports the UN Guiding Principles on Business and Human Rights (UNGPs). The UNGPs were endorsed by the UN Human Rights Council in its resolution 17/4 of 16 June 20111. They set out the existing obligations of States to respect, protect and fulfil human rights and fundamental freedoms; the role of business enterprises to comply with all applicable laws and to respect human rights; and the need for rights and obligations to be matched to appropriate and effective remedies when breached.2 The corporate responsibility to respect human rights applies to all business enterprises, regardless of their size, sector, location, ownership, and structure.

The past few years have seen the emergence of several legislative developments related to the business and human rights agenda; most recently, in summer 2021, the German and the Norwegian parliaments adopted a new law on corporate due diligence in the supply chains.

An important focus in the discussions on business and human rights is on mandatory human rights due diligence.

This paper aims to support the meaningful engagement of the business community in these discussions, by clarifying what the UNGPs say on due diligence; setting out the recent legislative and judicial developments; enumerating the expectations and recommendations of stakeholders and the UN; and highlighting the critical points for business to know and consider.

Published

09/2021 (10 months ago)

Documents

Related publications

Quick guide

Quick Guide 24: Internal controls and anti-corruption

2022 | Basel Institute on Governance

Rebecca Batts
internal controlscorruption risk managementinternal audits

Report

B20 Italy Integrity and Compliance Policy Paper 2021

2021 | B20 Italy

business integrity

Flyer

Flyer: Basel Open Intelligence

2021 | Basel Institute on Governance

Flyer

Flyer: Basel AML Index

2021 | Basel Institute on Governance

Flyer

Flyer: Basel LEARN and free eLearning courses

2021 | Basel Institute on Governance

Report

Key developments in mandatory human rights due diligence and supply chain law: Considerations for employers

2021 | International Organisation of Employers (IoE), Konrad Adenauer Stiftung (KAS)

anti-corruption compliance

Annual report

Annual Report 2020

2021 | Basel Institute on Governance

Guidelines, Report

Make It Count: Understanding the current and emerging trends in measuring the effectiveness of corporate approaches to anti-corruption

2021 | Transparency International

anti-bribery measures

Working paper

Working Paper 34: Local certification through Collective Action: an innovative approach to anti-corruption compliance and due diligence

2021 | Basel Institute on Governance

Vanessa Hans, Scarlet Wannenwetsch, Gemma Aiolfi
certificationdue diligence

Article, Commissioned study, Report

The G20’s responsiveness to B20 anti-corruption recommendations 2010–2017. Part I: Baseline report

2020 | Basel Institute on Governance

Scarlet Wannenwetsch
anti-corruption standards

Report

Transparency in Corporate Reporting: South Africa 2020

2020 | Corruption Watch, ODI and the National Business Initiative

non-financial reporting

Guidelines

Measuring effectiveness of anti-corruption programmes: Indicators for company reporting

2020 | Norges Bank Investment Management

anti-corruption compliance

Report

B20 Saudi Arabia Integrity and Compliance Policy Paper 2020

2020 | B20 Saudi Arabia

business integrity

Flyer

Flyer: Synergies in Anti-Corruption & Human Rights Compliance

2020 | Basel Institute on Governance

Guidelines, Report

Connecting the anti-corruption and human rights agendas: A guide for business and employers’ organisations

2020 | Business at OECD (BIAC); International Organisation of Employers (IOE)

Book

Anti-Corruption Compliance: A Guide for Small and Mid-Sized Organizations

2020 | Edward Elgar Publishing

Gemma Aiolfi

Article

Perspectives 3: Asset recovery and wildlife trafficking

2020 | Basel Institute on Governance; The International Academy of Financial Crime Litigators

Gretta Fenner

Article

Perspectives 1: Impacts of illegal wildlife trade on business

2020 | Basel Institute on Governance; The International Academy of Financial Crime Litigators

Tim Wittig

Article

Perspectives 2: The role of public-private partnerships in combating illegal wildlife trade

2020 | Basel Institute on Governance; The International Academy of Financial Crime Litigators

Juhani Grossmann

Annual report

Annual Report 2019

2020 | Basel Institute on Governance