摘要
This report provides a summary of what rights-respecting investment entails, based on the expectations of the UN Guiding Principles on Business and Human Rights, the authoritative global framework for the respective duties and responsibilities of governments and business enterprises to prevent and address business-related human rights impact. It outlines how enabling environments have fostered greater investor respect for human rights over the past
decade and summarises signs of progress as well as major gaps and barriers to future progress.