ABSTRACT
This chapter focuses on the interdisciplinary foundations for human rights and implications for business. It discusses the complementarity between corporate social responsibility (CSR) and business and human rights (BHR), BHR as a distinct field, and the influence of BHR influence on CSR. The chapter also discusses the United Nations (UN) Framework report as a theoretical framing of the current BHR regime and the United Nations Guiding Principles on business and human rights (UNGPs) and provides a critique of the UN Framework and the UNGPs by drawing on various academic contributions and viewpoints. It introduces stakeholders in the BHR field, drawing on stakeholder theory and human rights theory on rights-holders and victims of human rights abuse. CSR encompasses both a general idea, harboured by many social actors, and a series of academic theories, particularly within studies of business ethics, organization and management, economics and accounting, and business strategy.
