The Role of Ethics in Corporate Human Rights Impact Assessments

This chapter explores the extent to which businesses have assimilated in their practice the internationally recognized standards of responsible business conduct and the SDGs framework in an integrated and mutually reinforcing way in an effort to contribute as partners to the realization of sustainable development. To this end, the UN Guiding Principles on Business and Human Rights (UNGPs) will be under focus for two reasons: first, they are cited in Agenda 2030; second, they constitute the most authoritative source among global standards of expected conduct by businesses to address and prevent the negative implications of their activities on the dignity and welfare of affected individuals and communities. Human rights pertain to all three aspects of development as put forward by the SDGs, whereas the latter are suffused with language that reflects clearly the substance and underlying norms of human rights law. Hence, the interplay between the two regimes, i.e. human rights and development, cannot be refuted. As such, the UNGPs are the predominant, until such time as the proposed Business and Human Rights Treaty is adopted, ‘normative’ roadmap for businesses to achieve the SDGs.