Abstract

The United Nations Sub-Commission for the Promotion and Protection of Human Rights unanimously approved the “Norms on the Responsibilities of Transnational Corporations and Other Business Enterprises with regard to Human Rights” (the Norms) on 13 August 2003. Together with the interpretative Commentary, the Norms constitute an authoritative guide to corporate social responsibility. They are the first set of comprehensive international human rights norms specifically aimed at and applying to transnational corporations and other business entities (companies). They set out the responsibilities of companies with regard to human rights and labor rights, and provide guidelines for companies in conflict zones. They prohibit bribery and provide obligations with regard to consumer protection and the environment. General provisions of implementation include the obligation to provide reparation for a failure to comply with the Norms.

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