Due diligence as an instrument of corporate responsibility in human rights

Abstract

This research examines the consolidation of due diligence as a parameter of corporate social responsibility in relation to human rights. It begins with the research problem of recognizing that economic power must overcome voluntarism, with the establishment of binding obligations for mitigating, preventing, and repairing negative impacts on human rights issues. The general objective is to examine the coherence and effectiveness of international and national frameworks, considering, among its specific objectives, an analysis of a possible rhetorical appropriation of the ESG agenda and the risks of greenwashing. A qualitative approach, exploratory and analytical in nature, was adopted, employing bibliographic and documentary research, including a review based on instruments from the UN, the OECD, and the European Union. The analysis allowed the identification of three main axes: the consolidation of due diligence as a duty, the tension between sustainability and symbolic performance, and the overload of regulations that limits regulatory effectiveness. Finally, it is considered that due diligence constitutes an effective instrument for linking business activity to the protection of human rights and sustainable development, demanding the construction of enforceable regulations focused on the dignity of the human person