UK

The UK 2013 NAP provides in the Introduction that [page 4]:

“To capitalise on the opportunities of our commercially-networked world, we need all companies – from the biggest to the smallest – to embrace their responsibilities towards society, including respecting human rights.”

The UK 2013 NAP notes in relation to Government expectations of business that [page 14]:

“We recognise that different businesses will need to take different approaches to embedding this approach; that implementation will be progressive; and in particular that implementation will need to be compatible with the resource limitations of small and medium-sized enterprises.”

The UK 2016 Updated NAP mentions SMEs in Government expectations of business section [page 15]:

“Respect for human rights should be at the heart of a company’s core operations, it is not the same as philanthropy or social investment. The responsibility of businesses to respect human rights exists independently of States’ abilities and/or willingness to fulfil their own human rights obligations. Different businesses will need to take different approaches to embedding this approach. Implementation will be progressive and will need to be compatible with the resource limitations of small and medium-sized enterprises.”