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The Czech NAP makes no explicit reference to Finance and banking, although the Financial Arbitrator is highlighted within the Alternative and online dispute resolution section [page 49].

Plan format and choice of themes [page 8] “… there are certain cases under Czech law where Czech citizens and nationals can be prosecuted for violations of human rights abroad. These include the criminal-law tenets of personality and universality [Sections 6, 7 and 8 of Act No 40/2009, the Criminal Code.]. As a result, the…

Introduction [page 4] “The question of business and human rights was thrust into the public consciousness in the 1990s. With modern business no longer confined by the borders of nation states, production and extraction operations are free to roam in pursuit of the right raw materials, economic conditions and labour.” Most serious infringements of working…

State aid, guarantees and subsidies [page 25] “Implements Principles 4 and 7 The Czech Republic supports exporters via the export bank Česká exportní banka, a.s. (CEB) and the export guarantee and insurance corporation Exportní garanční a pojišťovací společnost, a.s. (EGAP). The state has a duty to make sure that this support does not foster violations…

Existing plans, initiatives and strategies [page 8] “The Czech Republic has long set great store by the topic of human rights both generally and in connection with the activities of businesses. Human rights in a business context is covered, for example, by the following strategy documents: … Anti-corruption Action Plan“ Criminal liability of legal persons…

Criminal liability of legal persons in the field of human rights [page 11-12] “Implements Principles 1 and 3a Modern business is inconceivable without companies and cooperatives. They facilitate the concentration of funds, limit risk, and create opportunities for professional management. They are a means of implementing major business projects. However, like any other such means,…

The Czech NAP does not make a direct reference to Construction, although the following points are relevant to the area. Administrative courts and their opportunities to review and annul follow-up decisions [page 51] “It is often the case that complex authorisation proceedings do not take place as a whole, but comprise a many sub-proceedings and…

The Czech NAP has a chapter dedicated to Trade in military equipment, which does not explicitly address conflict-affected areas, but states Trade in military equipment [page 18-20] “…non-profit organisations such as Amnesty International continue to criticise the Czech Republic for exporting weapons to “high-risk countries”. “Current state of play: … The Czech Republic participates in…

The Czech NAP makes no explicit reference to children’s rights, but does reference child labour. National Action Plan – production and objectives [page 6-7] “Respect for human rights is not inherently voluntary – modern-day slavery, child labour, and environmental over-exploitation cannot be dependent on corporate goodwill.” Supply chains and conflict minerals [page 20] “Increasing attention…

Section 1: International Context and Domestic Consultative Process Other international initiatives [page 11] “The International Labour Organisation (ILO) Tripartite Declaration on Multinational Enterprises and Social Policy5 provides direct guidance to enterprises on social policy and inclusive, responsible and sustainable workplace practices. This global instrument was elaborated and adopted by governments, employers and workers from around…

Foreword [page 5] “I believe that the protection of human rights and the promotion of economic growth, trade and investment should be complementary and mutually reinforcing” Section 3: Actions I. Key commitments to ensure policy coherence across government [page 17] “Ensure coherence between Ireland’s new Trading Strategy: ‘Ireland Connected: Trading and Investing in a Dynamic World’, and…

The Irish NAP makes no direct reference to tax.

Foreword [page 5] “The impact of business activity on the enjoyment of human rights is increasingly recognised. For employees and customers this can be direct and immediate, but other persons may be affected indirectly, for example by supply chain decisions.” Section 2: Current legislative and Regulatory Framework Supply Chain [page 15] “The Government supports the proposal by…

Section 1: International Context and Domestic Consultative Process The UN Guiding Principles on Business and Human Rights – Protect, Respect & Remedy [page 8] The UN Guiding Principles on Business and Human Rights “are intended to apply to all business enterprises, both transnational and local, regardless of size, sector, location and ownership or structure.” Section…

Section 2: Current Legislative and Regulatory Framework Supply Chain [page 15] “The Government supports the proposal by the European Commission for an EU Council Regulation which provides for the establishment of an EU-wide system for supply chain due diligence of responsible importers of tin, tantalum and tungsten, their ores, and gold originating in conflict-affected and…

Section 2: Current legislative and Regulatory Framework Procurement [page 15] “Public procurement in Ireland is governed by EU and National law and National Guidelines. The Office of Government Procurement is committed to ensuring that human rights related matters are reflected in public procurement and embedded in national public procurement policy. The EU Treaty principles of…

Annex 1 – List of additional and ongoing actions to be carried out across Government Domestic Framework [page 20] “3. Facilitate mediation where appropriate in the OECD National Contact Point grievance procedures for cases arising under the OECD Multinational Guidelines following the publication of national procedures to give effect to the Guidelines.”

Section 3: Actions II. Initial priorities for the Business and Human Rights Implementation Group [page 19] “xiv. Introduce a standing agenda item to explore international best practice and principles governing the development of operational level grievance mechanisms for individuals and communities who may be adversely impacted to make it possible for grievances to be addressed early…

Section 2: Current legislative and Regulatory Framework Non-financial Reporting [page 15] “The EU Directive on disclosure of non-financial and diversity information (2014/95/EU) 9 entered into force in December 2014. It requires certain companies known as ‘public interest entities’ to include a declaration in their annual management report containing information stating material data related to the environment,…

Section 2: Current legislative and Regulatory Framework Equality [page 14] “The Government is committed to promoting equality in all aspects of Irish society. The statutory-based Irish Human Rights and Equality Commission works towards the elimination of discrimination and the promotion of equal opportunities. It is tasked with providing information and advice to persons who consider themselves…