STUDY Corporate Obligations with Regard to Human Rights Due Diligence Policy and Legal Approaches ROBERT GRABOSCH AND CHRISTIAN SCHEPER December 2015 n A corporate obligation with regard to human rights due diligence was introduced into the international human rights system with the UN Guiding Principles on Busi­ness and Human Rights. This obligation addresses gaps in human rights protection that have emerged due to companies’ transnational activities. Policy and legal ar­rangements appear necessary in order to clarify, for example, questions of liability and, above all, to provide the victims of human rights violations with appropriate procedures for asserting their rights. n In Germany such a development process should be launched within the framework of the current elaboration of a national action plan for business and human rights. In this regard a number of due diligence measures already in use in business practice can be taken up that, to date, have not been applied to human rights concerns. The extent to which German or foreign law is applicable, in cases of cross-border human rights violations, should be clarified. n Thus a new legal regulation should make clear that companies also have to apply due diligence in the case of cross-border transactions with regard to legal interests protected under international law. At the same time, minimum requirements and substantive provisions should be applied to human rights due diligence. By means of the»comply or explain« approach the principle of proportionality can be taken into account, so that the legal requirement can be applied flexibly to both large and small companies equally.