Summary

In the present report, submitted to the Human Rights Council pursuant to Council resolutions 17/4 and 53/3, the Working Group on the issue of human rights and transnational corporations and other business enterprises clarifies the responsibilities of investors with regard to respecting human rights under the Guiding Principles on Business and Human Rights. It also outlines how investors can align the environmental, social and governance, and sustainability, approaches they take with their responsibilities under the Guiding Principles.