UN Guiding Principles on Business and Human Rights
The UN Guiding Principles on Business and Human Rights (UNGPs) were adopted by the UN Human Rights Council in June 2011.
The UNGPs define what governments and companies should do to prevent and mitigate companies' adverse impacts on human rights. The guidelines make a clear distinction between what is expected of governments and companies, respectively. They also contain guidelines for "access to remedy", which - more specifically - is what companies should do if they become involved in adverse human rights impacts.
The UNGPs give all companies - small and large - a recipe for what is required in order to respect human rights. The guidelines represent the global standard for expected conduct in this area and apply to all companies in all situations.
These guidelines focus on what is expected of companies.
You can find the UN Guiding Principles on Business and Human Rights here.
In the UN’s interpretive guide you can read more about how you, as a company, must understand and interpret the UNGPs.