This article addresses tax avoidance by companies in the context of the emerging field of business and human rights. It describes the mechanics of corporate tax avoidance and the human costs of such practices. It then considers the extent to which tax issues have been addressed by corporate social responsibility, before turning to business and human rights and assessing the potential value of the United Nations Guiding Principles on business and human rights in this context. The article draws on the experience of Ireland, given the country’s connection to abusive tax practices associated with large multinational corporations and its support for the United Nations Guiding Principles on business and human rights.

Mining operations in the Global South often worsen conditions for affected communities after the conclusion of the operations as compared to pre-mining conditions. This is regression, not progress, which is contrary to the narrative surrounding mining’s promise of economic growth. While mining certainly brings profit, this profit does not result in social and economic development of affected communities and people living in poverty. This is the ‘myth of mining’ and the objective of this article is to expose this myth, identify its failings and propose a notion of ‘equitable mining’ that could ensure a pro-poor mining industry.

The UN Guiding Principles on Business and Human Rights (GPs) expect businesses to participate in operational-level, non-judicial mechanisms to address the grievances of communities affected by their activities. While there is guidance on operational-level grievance mechanisms as to what constitutes an effective process, inquiries into the effectiveness of outcomes have been met with less success. This article identifies three key incongruities within the GPs regarding effective outcomes: (1) the broader interpretation of remedy within the Remedy Pillar compared to the Respect Pillar; (2) the novelty of enforcing human rights through dialogue and engagement as opposed to adjudication; and (3) the difficulty in reconciling objective human rights standards with the subjective preferences of the parties. It then aims to resolve these issues by applying a human rights-based approach: examining how empowerment of communities can act as the founding basis for understanding whether an outcome is effective. It concludes by examining the working of the Porgera Mine mechanism from this perspective.

This article considers the emerging practice of human rights impact assessment (HRIA) in the field of business and human rights. As HRIA is relatively new, current approaches vary considerably, indicating that there is a need for the business and human rights community to engage in further dialogue and debate about what good practice HRIA can and should entail. I propose five key criteria for HRIA of business activities: (1) applying international human rights standards; (2) considering the full scope of impacts; (3) adopting a human rights-based process; (4) ensuring accountability; and (5) addressing impacts according to severity. It is suggested that these criteria should form the basis of methodologies used to assess human rights impacts of business activities, with the view to developing HRIA practice that meaningfully contributes to preventing and addressing adverse impacts of business activities on the human rights enjoyment of workers and communities.

This article introduces a novel way in which human rights due diligence can be ‘enhanced’ to respond to business and human rights challenges specific to conflict affected areas. It makes two key arguments. First, it claims that a crucial and often neglected factor for understanding human rights risks in conflict affected areas is that businesses face escalating and largely unpredictable human rights risks once they become involved in conflict. Second, the article shows how integrating aspects of the well-established method of conflict sensitive business practice into human rights due diligence can help companies address this challenge. For instance, companies should include a conflict analysis in human rights impact assessments and systematically identify and address their actual or potential impacts on conflict. This article provides support to a UN Working Group proposal for the integration of conflict sensitive business practices into human rights due diligence.

Mega-Sporting Events (MSEs) like the Olympics and FIFA World Cup inspire humanity and have the potential to promote human rights, including through job creation and urban regeneration. Yet for over a decade MSEs have been linked to a pattern of human rights abuses that reads like a panoply of Business and Human Rights themes. The very legitimacy and social license of MSEs is increasingly on the line. Yet we may have reached a tipping point. In the past year the Commonwealth Games Federation, FIFA, and the International Olympic Committee have begun to instigate human rights reforms. A new multi-stakeholder coalition, chaired by Mary Robinson and facilitated by IHRB, meanwhile is pursuing innovative collaborate solutions to the human rights issues at stake. Supported by international agencies, governments, sports bodies, sponsors and broadcasters, and civil society, this coalition seeks to promote learning and accountability in a sector for whom business and human rights is new territory.