Part I – Rational Framework for the development, adoption and implementation of the NAP
1. International Context
1.1. United Nations (pg. 12)
…Under their terms of reference, “Protect, Respect and Remedy,” the 31 United Nations Guiding Principles on Business and Human Rights:
c. Underline the need for appropriate and effective remedies – judicial and non-judicial – for human rights violations at both State and enterprise levels (Guiding Principles 25- 31).
Part II – Process of the NAP
1.1. A formal engagement from the Government for a NAP (pg. 20)
… In this respect, it is important to emphasize that the UN Guiding Principles on Business and Human Rights do not impose new legally binding obligations for companies. The Government reserves the right to consider the full range of authorized prevention and remediation measures, including … judicial proceedings.
Part III – NAP
1. Declaration of Engagement (pg. 26)
… the Government [of Luxembourg] recognizes the implementation of the UN Guiding Principles as the primary vector for preventing negative impacts on human rights from companies’ activities and, where appropriate, for accessing remedy in lieu of their consequences. As such, the Guiding Principles form the basis of this NAP.