ABSTRACT
Chapter 12 introduces the concept of human rights due diligence and its critical role for all businesses seeking to meet their responsibility to respect under the UN Guiding Principles. It outlines the meaning of human rights due diligence under Guiding Principle 17, and how it differs from standard corporate due diligence. In addition to the human rights impacts that a business causes or contributes to through its own activities, human rights due diligence should also cover adverse impacts which may be directly linked to its operations, products, or services by its business relationships. Chapter 12 also examines the concept of corporate complicity: the idea that companies may be liable under criminal or civil law for their involvement in wrongs. The chapter then addresses the different factors, such as a company’s size, structure, and sector and the nature of the risks involved, that may influence the approach it adopts to human rights due diligence. Lastly, Chapter 12 highlights the importance of companies tracking their responses and communicating how human rights impacts are addressed.
