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Workers’ rights encompass a large array of human rights, from the right to decent work and freedom of association to equal opportunity and protection against discrimination. Specific rights related to the workplace include health and safety in the workplace and the right to privacy at work, amongst many others (See the Issue pages on Equality…

The international trade system consists of thousands of unilateral, bilateral, regional, and multilateral rules and agreements among States. Trade agreements aim to ensure businesses can expand their operations more easily in the global marketplace through several opportunities, such as reduced trade barriers or stronger intellectual property protection.   As the UN Human Rights Office of…

Taxes – compulsory contributions by individuals and entities to local, regional and State governments – are primarily aimed at raising resources for government expenditures. They also serve other purposes, including redressing inequalities in society and deterring or encouraging certain behaviours, notably consumer choices deemed harmful to, for example, their own health or to the environment….

The “supply chain and value chain concepts are related but distinct concepts”, although they are often used interchangeably in business and human rights discourse. As the Danish Institute for Human Rights (DIHR) notes: “A company’s ‘supply chain’ encompasses the resources, activities, and business relationships that feed into a product or service. It traditionally covers ‘upstream’…

Small and Medium Enterprises (SMEs) are defined as non-subsidiary, independent firms which employ less than a given number of employees. This number varies between countries, with the most frequent upper limit being 250 employees, as in the European Union. However, some countries set the limit at 200 employees, while the United States uses 500 employees. Small firms are…

Public procurement refers to the process by which public authorities, such as government departments or local authorities, purchase work, goods or services from suppliers. The scope of goods and services bought by public authorities ranges widely, from large-scale infrastructure and urban development projects, to the acquisition of complex items such as weapon systems, to commissioning of essential…

Policy Coherence is defined by the OECD as the systematic promotion of mutually reinforcing policy actions across government departments and agencies creating synergies towards achieving the agreed objectives. The UN Guiding Principles on Business and Human Rights (Principles 8-10) recognise policy coherence as fundamental to efforts to ensure business respect for human rights, which includes. States should: ensure policy…

The OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (OECD Guidelines) are a set of recommendations addressed by states adhering to the OECD Declaration on International Investment and Multinational Enterprises to multinational enterprises operating in or from these States. Since the 2000 revision (the latest revision was in 2023), the OECD Guidelines mandate that adhering governments set up…

  Grievance mechanism are defined by the UN Guiding Principles on Business and Human Rights (UNGPs) as “any routinized, State-based or non-State-based, judicial or non-judicial process through which grievances concerning business-related human rights abuse can be raised and remedy can be sought.” Commentary to Guiding Principle 25 notes that state based judicial or non-judicial grievance mechanism (NJGM) should form…

Sustainability reporting is when businesses formally disclose information related to sustainability, including on human rights risks and impacts. As defined by the Global Reporting Initiative (GRI), “sustainability reporting is the practice of publicly disclosing an organization’s most significant economic, environmental and/or social impacts, and hence its contributions – positive or negative – toward the goal…