Corporate liability for serious human rights abuses in third countries

The dossier concerns corporate liability for serious human rights abuses in third countries. Amendments reference the UN Guiding Principles on Business and Human Rights, the OECD Guidelines for Multinational Enterprises, ILO instruments and corporate social responsibility, with many citations deleted; surviving points note that enterprises are bound by these principles regardless of size or location and that current mechanisms lack effective control and sanctions, while highlighting the situation of SMEs.