In addition to obeying domestic law, enterprises should:

  • Avoid adverse impacts and address adverse impacts when they occur. How enterprises address adverse impacts depends on the degree by which the impacts are linked to the enterprise. Potential impacts are to be addressed through prevention or mitigation, while actual impacts are to be addressed through remediation.
  • Conduct due diligence to identify, prevent and mitigate actual and potential harm to humans or to the environment, and to account for how these impacts are addressed. The nature and extent of due diligence depend on the circumstances of a particular situation.
  • Engage with relevant stakeholders in order to provide meaningful opportunities for their views to be taken into account in relation to planning and decision making for projects or other activities that may significantly impact local communities.
  • Co-operate closely with the local community, create employment opportunities, and facilitate training opportunities for employees. Fostering a good relationship with workers is of particular importance.
  • Support and uphold good corporate governance principles and develop and apply good practices.