Corporate Human Rights Due Diligence - Harmony or Discrepancy : A parallel between international soft-law instruments and national legislation

Human Rights Due Diligence is a key topic in the debates among human rights advocates and the business world. Its understanding varies from a standard ofexpected care to a process to manage business risks. As introduced in the United Nations Guiding Principles on Business and Human Rights, it is a process through which business enterprises should identify, assess and properly address human rights risks. Today, the concept is used or tends to be incorporated in avariety of legal instruments, from international soft-law to regional and national regulations. However, the understanding of what is the objective of human rights due diligence, its content, and the required standard still vary. Relying on the international soft-law instruments and the developments in national law, this study analyzes the foundation and narrative of human rights due diligence, content, common elements, and scope of obligation in a way to identify similarities and/or differences in the concept within different jurisdictions.