This comprehensive, baseline resource for businesses lays out what human rights are and how businesses can impact them. With an effort to make language understandable for people working in companies, the guide includes case studies, quotes, suggested practical actions companies can take and links to further resources. It is published by the United Nations Office of the High Commissioner for Human Rights.

The resource complements the Guiding Principles by explaining the content of the “internationally recognized human rights” as referenced in the Guiding Principles. This guide was published before the Guiding Principles, but its explanations of internationally recognized human rights are of course still valid today. However, the suggested practical actions should be understood as having been developed prior to the standard set by the Guiding Principles.

This resource also provides a basis for shorter guidance developed by Shift and Mazars to support the UN Guiding Principles Reporting Framework.