The Corporate Social Responsibility (CSR) has come a long way from its philanthropic origins to become a field regulated by increasingly demanding regulatory frameworks. In this process, human rights due diligence It has established itself as a central pillar of CSR, offering a structured approach that enables companies to identify, prevent, mitigate, and account for actual or potential adverse impacts on human rights throughout their value chains. This concept, now widely recognized in business and political agendas, has its roots in voluntary standards and international frameworks promoted since the 1970s by multilateral organizations, standard-setting organizations, and the international community. From these foundations, due diligence has evolved into legally binding instruments, giving rise to the first national laws in Europe and laying the foundations for the current regulatory shift within the European Union.
One of the most influential antecedents in this journey was the adoption in 1976 of the OECD Guidelines for Multinational EnterprisesThese voluntary government recommendations aim to promote responsible business conduct in key areas such as human rights, labor, the environment, anti-corruption, consumer protection, and information disclosure. Since their adoption, the guidelines have been periodically revised to respond to new global challenges. The most recent version, published in 2023, introduces updated recommendations on business integrity, biodiversity, technology, climate conduct, and due diligence throughout supply chains, consolidating its relevance as an international reference framework.
In parallel, during the 1990s and 2000s, they began to develop technical and management standards that, although they did not have legal force, offered practical methodologies for structuring CSR policies. The standard SA8000 (1997), for example, provides a certification model to ensure decent working conditions in production chains. The guide ISO 26000 (2010) is not certifiable, but it offers a guiding framework for integrating social responsibility into the operations of organizations. This set is complemented by the specification IQNet SR10, which adapts the principles of ISO 26000 to an audited management system, and the ISO 20400 (2017), specifically aimed at strengthening sustainability in purchasing decisions. These tools marked a turning point by allowing companies to start formalize their social commitment through specific management models, although still on a voluntary basis.
The qualitative leap came in 2011 with the adoption of the United Nations Guiding Principles on Business and Human Rights, unanimously approved by the Human Rights Council. This global framework is based on three fundamental pillars: the State's duty to protect human rights, the responsibility of companies to respect them, and victims' access to effective redress mechanisms. Within this framework, the second pillar defines due diligence as the process by which companies must identify, prevent, mitigate, and account for their adverse impacts on human rights. This obligation extends not only to their own operations, but also to the entire value chain, demanding the implementation of early warning mechanisms, effective preventive measures and accessible remediation avenues.
Although not legally binding, the Guiding Principles have had a profound normative and political influenceIts adoption marked a paradigm shift that prompted the creation of more ambitious national laws and regional initiatives.
Since 2017, several European states have begun to translate these international recommendations into specific legal obligationsAmong them, three pieces of legislation stand out for their pioneering nature and their significant influence on the European regulatory debate. French Duty of Vigilance Law imposes on companies with at least 5,000 employees France (or 10,000 globally) the obligation to publish a plan to prevent serious violations of human rights, fundamental freedoms, health, safety, and the environment in their own activities, as well as those of their subsidiaries, subcontractors, and suppliers. This regulation was the first to legally require the implementation of due diligence mechanisms, including alert systems and risk assessments. In the event of noncompliance, and if damage results, the company may face legal action.
Following this line, Germany promulgated in 2021 the Supply Chain Due Diligence Act, which came into force in 2023. This legislation obliges large companies to implement processes of risk management designed to identify, prevent, and mitigate negative impacts on human rights and the environment. They must also establish reporting channels, adopt corrective measures, and report annually on the actions taken. The law provides for penalties of up to 2% of annual turnover in the event of noncompliance, making it a regulatory tool with significant economic consequences.
Norway also took a decisive step with the adoption in 2021 of the Transparency Law , effective July 2022. This standard requires large companies to conduct due diligence processes on human rights and working conditions, and to report publicly on them. Organizations are required to publish an annual report and respond to specific requests for information from the public. Through this transparency requirement, Norwegian law strengthens accountability and the right of citizens to know how companies respond to their impacts.
This process of regulatory consolidation has not been limited to legislation. OECD, aware of the need for methodological support, complemented its guidelines with practical tools such as the Due Diligence Guide for Responsible Business Conduct (2018)This publication translates the 1976 Guidelines into operational steps, proposing a risk-based approach useful for planning, implementing, and monitoring due diligence processes. It includes specific guidance on how to identify impacts, integrate actions into corporate governance, and strengthen communication with stakeholders. In addition, the OECD has developed sectoral guides for industries such as textiles, finance, and mining, adapting its recommendations to the challenges and specificities of each sector.
In recent years, the European Union has taken the step of transferring to the normative level the global expectations already consolidated in terms of business sustainability, through the introduction of the Corporate Sustainability Due Diligence Directive (CSDDD)This standard, adopted in 2024, constitutes the most ambitious effort at European level to convert the due diligence in an enforceable legal obligationThrough it, the European Commission establishes a common framework that requires large companies to systematically integrate processes for identifying, preventing, mitigating, and accounting for adverse impacts on human rights and the environment. throughout its value chain.
This directive marks a true turning point in the evolution of corporate responsibility in Europe. However, the process remains open and subject to uncertainty, especially following the introduction of Bus Package, whose goal of simplifying compliance requirements has raised concerns about a possible misalignment with the spirit and original ambition of the regulations. In Boleo Global, we firmly believe that the corporate responsibility and respect for human rights are not only an ethical obligation, but a tangible competitive advantage in an increasingly regulated and publicly scrutinized global business environment. Adopting a human rights-based approach allows companies to anticipate legal risks, avoid sanctions and litigation, and reduce reputational vulnerabilities associated with supply chain abuses. Furthermore, strengthens relationships with responsible investors, improves access to ESG-based financing and increases customer and consumer confidence. A value chain managed with sound social criteria also contributes to the operational continuity, minimizing disruptions arising from labor disputes, regulatory violations, or reputational crises. In the long term, this approach favors the construction of more stable, resilient business relationships based on transparency and mutual respect, resulting in greater operational efficiency, social legitimacy, and business sustainability. In this scenario of regulatory transformation, Boleo Global accompanies companies in the design and implementation of strategies that integrate international standards in human rights as an essential part of its operating model and decision-making processes, facilitating a coherent and sustainable alignment between ethical commitment and business management.