In addition, companies are motivated to act by
expectations that they identify and address the
impacts on people and the environment linked
to their supply chain, whether or not these pose
risks to the companies themselves. As an exam-
ple, the corporate responsibility to respect human
rights requires companies to avoid causing or
contributing to adverse human rights impacts and
to seek to prevent or mitigate any adverse human
rights impact that is directly linked to their opera-
tions, products or services through their business
relationships. This responsibility applies at any
level of the value chain. Best practices require
companies to address risks of adverse impacts
in the supply chain from the perspective of the
rights-holders, rather than limiting the scope of
their policies and procedures to only cover those
risks that are paramount to the business.