Introduction

This introduction presents an overview of key concepts discussed in the subsequent chapters of this book. The book highlights the concept of Corporate Social Responsibility (CSR) adopted by the European Union (EU) Commission: 'the responsibility of enterprises for their impacts on society'. It examines the corporate responsibility to respect human rights from a legal perspective. The book focuses on the concept of human rights due diligence and its character as a standard of conduct and form of compliance. It explores EU action to promote responses to the United Nations Guiding Principles on Business and Human Rights (UNGPs). The book also focuses on how and to what extent the UNGPs have been codified in EU law and policy and this codification is effectively implementing CSR, and business responsibilities for human rights, at EU and national level. It analyses the so-called 'indirect' and 'direct' effect of the Directive.