Beyond due diligence: enhancing business respect of human rights through engagement with the UN Sustainable Development Goals

Abstract

Endorsed four years after the establishment of the United Nations Guiding Principles on Business and Human Rights, the Sustainable Development Goals underscored the vitality of a multi-stakeholder approach to global progress. However, despite emphasizing corporate contribution, Agenda 2030 failed to link the SDGs to the existing framework for business and human rights. In order to realize the Global Goals, the compatibility of the SDGs and the UNGPs must be further explored. The following research aims to expand the link between the SDGs and the UNGPs and explore the practical integration of the SDGs into existing business responsibilities. In order to provide a practical understanding of the theoretical developments, the research examined the business case of Marks and Spencer. A thematic assessment of the company’s dual-approach to human rights and sustainability revealed the possibility and potential of UNGP and SDG integration. Key Words United Nations Guiding Principles on Business and Human Rights, Sustainable Development Goals, Due Diligence, Agenda 2030, Business and Human Rights, Corporate Strategy, Corporate Social Responsibility, Marks and Spencers, Business Case Study, Ethical Business