Connecting Corporate Human Rights Responsibilities and State Obligations Under the UN Guiding Principles: Communication and Human Rights Due Diligence
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Taking its point of departure in the UN Guiding Principles on Business and Human Rights (UNGP), this chapter discusses the complementarity between Pillars One on the State Duty to Respect and Pillar Two the Corporate Responsibility to Respect Human Rights. It does this through HRDD and communication such as non-financial reporting. HRDD and reporting are discussed as modalities for promoting businesses’ self-regulation. They therefore offer a way for States to push businesses towards greater respect for human rights. States may induce learning and self-regulation on human rights among businesses through ‘smart mix’ hard, soft and incentives measures related to HRDD and reporting. The paper argues that that clever deployment of these measures may bring forth normative guidance and directives for business action respectful of human rights, strengthening Pillar Two through Pillar One activity.