Nepal – 1st – corporate law
2.2 Business and Human Rights Implementation Action Plan
2. Respect
| S.No. | Activity | Responsible agency | Partner agency | Timeline | Performance Indicator |
| 51 | The enterprises to include human rights issues in their internal policy, operations and regulations. | Employer/business enterprise/thematic association/federation | MOICS/trade union/human rights organisations | Continuous | Enterprises are committed to respecting human rights` |
| 53 | The business enterprise to mandatorily submit labour audit report to the specified agency and make it public. | Business enterprises | Department of Labour and Occupational Safety/ Labour and Employment Office | Every year | Labour audit report made public in all enterprises |
| 74 | To establish institutional structures and infrastructure related to environment at the enterprise level | Business enterprises/ thematic association/ federation | Stakeholder | Continuous | Establishment of institutional structure and infrastructure |