Business has the potential to impact — positively and negatively — virtually all human rights. Accordingly, business should consider their potential impact on all rights. However, some actual or potential impacts will require special consideration, for example, where the actual or potential impacts are very serious and/or there is a strong connection between the company and the abuse.
For the content of human rights, at a minimum, companies should look to the International Bill of Human Rights and the core International Labour Organization (ILO) Conventions. The publication Human Rights Translated elaborates the main internationally proclaimed human rights from a business perspective and offers practical examples of how companies have infringed on human rights as well as examples of how businesses have supported the enjoyment of the rights. Although some rights will be more relevant than others in particular circumstances, situations change, so broader periodic reassessment is necessary