(c) Tracking the effectiveness of measures and processes to address adverse human rights impacts in order to know if they are working and (b) Integrating findings from impact assessments across relevant company processes and taking appropriate action according to its involvement in the impact (a) Identifying and assessing actual or potential adverse human rights impacts that the enterprise may cause or contribute to through its own activities, or which may be directly linked to its operations, products or services by its business relationships Human rights due diligence is a way for enterprises to proactively manage potential and actual adverse human rights impacts with which they are involved. The Guiding Principles clarify that all business enterprises have an independent responsibility to respect human rights, and that in order to do so they are required to exercise human rights due diligence to identify, prevent, mitigate and account for how they address impacts on human rights. They provided, for the first time, a globally recognized and authoritative framework for the respective duties and responsibilities of Governments and business enterprises to prevent and address such impacts. The unanimous endorsement of the Guiding Principles on Business and Human Rights by the United Nations Human Rights Council in 2011 represented a watershed moment in efforts to tackle adverse impacts on people resulting from globalization and business activity in all sectors.
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