Business and human rights — UNHRC Background Guide (2026)
Explore key issues and country positions on business and human rights for the 2026 UNHRC session. Essential background guide for MUN delegates preparing impactf
Updated
Model UN Background Guide
Committee: United Nations Human Rights Council (UNHRC)
Topic: Business and Human Rights
Conference Year: 2026
1. Topic Background
The intersection of business activities and human rights has become a critical area of international concern over the past few decades. Historically, multinational corporations (MNCs) and other business enterprises were largely outside the scope of international human rights law, which traditionally focused on state obligations. However, the rapid globalization of commerce and the increasing power of transnational corporations have brought new challenges, including labor exploitation, environmental degradation, displacement of communities, and complicity in human rights abuses.
The modern discourse on business and human rights gained significant momentum with the 2011 endorsement of the UN Guiding Principles on Business and Human Rights (UNGPs), which clarified the roles and responsibilities of states and businesses. These principles rest on three pillars: the state duty to protect human rights, the corporate responsibility to respect human rights, and access to remedy for victims of abuses.
Despite these frameworks, enforcement remains inconsistent, and abuses persist, especially in sectors like mining, agriculture, and technology supply chains. The digital economy and emerging technologies such as artificial intelligence and biometric data collection have introduced new human rights risks linked to business activities.
The topic is on the UNHRC agenda in 2026 due to growing calls for stronger binding international mechanisms to hold corporations accountable, the increasing number of human rights complaints related to business, and the heightened awareness of environmental, social, and governance (ESG) criteria in global markets. Additionally, recent high-profile cases involving forced labor, land grabs, and digital surveillance have underscored the urgency of addressing gaps in current regulatory frameworks.
2. Key Actors
States
- European Union (EU) Member States: The EU has been a frontrunner in advancing business and human rights norms, exemplified by its proposal for a legally binding treaty on business and human rights and the adoption of the Corporate Sustainability Due Diligence Directive. Countries like Germany, the Netherlands, and France actively promote corporate accountability and mandatory human rights due diligence.
- United States: Traditionally emphasizing voluntary corporate social responsibility initiatives and market-based solutions, the U.S. government favors transparency and reporting requirements but is cautious about binding international regulations. U.S. companies are major global actors, making its position influential.
- China: As a major global investor and host to many state-owned enterprises, China prioritizes economic development and investment protection. It supports the principle of corporate responsibility but resists binding international legal obligations that might constrain its business interests abroad.
- African Union (AU) Member States: Many African countries emphasize the need for development and investment, often balancing human rights concerns with economic growth imperatives. They advocate for capacity-building and technical assistance to implement human rights standards in business.
International Organizations
- Office of the High Commissioner for Human Rights (OHCHR): Leads UN efforts to implement the UNGPs, provides technical assistance, and monitors business-related human rights abuses.
- International Labour Organization (ILO): Focuses on labor rights within business operations, including forced labor, child labor, and decent work conditions.
- UN Working Group on Business and Human Rights: Established to promote the UNGPs, advise states and businesses, and engage with victims and civil society.
- World Bank and International Finance Corporation (IFC): Influence business practices through investment standards and environmental/social safeguards.
3. Bloc Positions
1. Progressive Bloc (EU, Canada, Norway, Switzerland)
- Advocate for stronger binding international instruments, including a treaty on business and human rights.
- Support mandatory human rights due diligence laws and corporate accountability mechanisms.
- Emphasize victims’ access to effective remedies, including judicial and non-judicial processes.
- Promote transparency and reporting obligations for companies operating internationally.
2. Developing and Emerging Economies Bloc (African Union, Latin American States, Southeast Asia)
- Stress the importance of balancing human rights with economic development and poverty reduction.
- Call for international cooperation and technical assistance to build national capacity.
- Often cautious about binding treaties that might deter foreign investment or impose heavy compliance costs.
- Advocate for respect of national sovereignty and context-specific approaches.
3. Business-Friendly Bloc (United States, China, Russia, Gulf States)
- Favor voluntary frameworks and public-private partnerships over binding regulations.
- Emphasize the role of market incentives and corporate social responsibility initiatives.
- Concerned about the extraterritorial application of laws that might affect their companies abroad.
- Stress the importance of protecting business interests and economic growth.
4. Past UN Action
- UN Guiding Principles on Business and Human Rights (2011): The foundational document endorsed by the Human Rights Council, outlining the global standard for preventing and addressing business-related human rights abuses.
- HRC Resolution 17/4 (2011): Established the UN Working Group on Business and Human Rights.
- HRC Resolution 26/22 (2014): Requested the Working Group to develop guidance on human rights due diligence.
- HRC Resolution 44/15 (2020): Reaffirmed the importance of the UNGPs and encouraged states to adopt legislative measures to implement them.
- HRC Resolution 48/13 (2021): Addressed the issue of human rights defenders and business-related reprisals, highlighting the need to protect activists.
- Ongoing reports by the UN Working Group: Annual thematic reports on specific sectors, emerging challenges such as digital rights, and remedy mechanisms.
5. Questions a Resolution Should Answer
- How can the international community enhance the implementation and enforcement of the UN Guiding Principles on Business and Human Rights?
- Should there be a binding international treaty on business and human rights, and if so, what scope and mechanisms should it include?
- What measures can be adopted to ensure effective access to remedy for victims of business-related human rights abuses, especially in transnational contexts?
- How can states balance the promotion of foreign investment and economic development with the protection of human rights in business activities?
- What role should international organizations and civil society play in monitoring and reporting business-related human rights violations?
- How can emerging challenges such as digital surveillance, artificial intelligence, and environmental sustainability be integrated into business and human rights frameworks?
- What capacity-building and technical assistance initiatives are necessary to support developing countries in implementing human rights due diligence and corporate accountability?
6. Further Reading
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UN Documents: Official reports from the UN Working Group on Business and Human Rights, Human Rights Council resolutions, and OHCHR thematic reports provide authoritative insight into international legal frameworks and ongoing UN efforts. These documents offer detailed analysis of state practices, emerging challenges, and recommendations.
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Think-Tank Reports: Research institutions such as the Business & Human Rights Resource Centre, International Corporate Accountability Roundtable, and Chatham House publish in-depth analyses on corporate accountability, due diligence legislation, and case studies of business-related human rights abuses. These reports often include policy recommendations and critiques of current frameworks.
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News Outlets and Investigative Journalism: Reputable international media such as The Guardian, Reuters, and Al Jazeera regularly cover developments in business and human rights, including exposés on supply chain abuses, corporate litigation, and government responses. These sources provide real-time updates and human interest perspectives that highlight the urgency of the issue.
This background guide aims to equip delegates with a comprehensive understanding of the complex and evolving landscape of business and human rights, enabling informed debate and effective resolution drafting in the 2026 UNHRC session.
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