Corporate Social Responsibility, Human Rights, and the Law

Abstract

This chapter explores the legal framework of corporate social responsibility (CSR) in light of human rights. The debate over corporate social responsibility and human rights started in response to growing concerns about the societal and environment impacts of business entities. It scrutinizes the United Nations guiding principles on business and human rights (UNGPs) and assesses how it has promoted corporate compliance across different levels. It also explores the concept of human rights due diligence to see how companies are proactively aligning their corporate behaviour with ethical standards and legal obligations. It further deals with the European Union's comprehensive framework on CSR, notably the directives on non-financial disclosure. Challenges in the field of CSR are inevitable and hence, they are examined, and innovative ideas are offered to empower businesses to embrace human rights as an intrinsic aspect of corporate culture.