Impact of environmental, social and governance agenda on tax
In 2011, the UN Human Rights Council adopted the UN Guiding Principles on Business and Human Rights ("UNGP"). That same year, the OECD revised its Guidelines for Multinational Enterprises to include a new chapter on human...more
Since it was established in 2014, a United Nations Inter-Governmental Working Group (“IGWG”) has met annually to develop a multilateral treaty to attempt to hold businesses legally accountable for harms that may be related to...more
On 16 July, a UN working group published a revised draft of its business and human rights treaty (following the “Zero” Draft published in July last year). Our post looks at some of the key developments, with a particular...more
It’s Friday and time for another overview of developments in the field of business and human rights that we’ve been monitoring. This week’s post includes: a look ahead at the upcoming UN Forum on Business and Human Rights;...more
The Open-Ended Intergovernmental Working Group that is considering an international treaty on business and human rights held its third session from October 23-27 in Geneva. ...more
It’s Friday and time for another overview of developments in the field of business and human rights that we’ve been monitoring. This week’s post includes: a new report from the U.N. Working Group on Business and Human...more
Five years ago, on June 16, 2011, the way we view the human rights responsibilities of companies changed. On that day, the United Nations Human Rights Council unanimously endorsed the UN Guiding Principles on Business and...more
In response to the increasing global awareness that companies need to evaluate the effects their operations have on human rights, private entities and organizations have developed arguably competing guidance to achieve that...more
At the conclusion of the G7 Summit held on June 7 and 8, the assembled leaders released a declaration endorsing the U.N. Guiding Principles on Business and Human Rights. Specifically, leaders of the United States, the United...more