Businesses contribute positively towards the realisation of human rights in diverse ways. Companies provide opportunities for employment and skills development, for example, which can help fulfil the right to work for fair remuneration and achieve a decent standard of living. Business contribu-tions to state revenues via taxation support the achievement of general gov-ernment functions, for instance, in the areas of health, education and hous-ing that support enjoyment of human rights. However, businesses can also impact on human rights adversely, for instance, where they rely on forced or trafficked labour, discriminate against workers on unlawful grounds, interfere with the privacy of those using their services or where their activities produce environmental contaminants that are dam-aging to health. Such abuses may occur in the context of a company’s own activities. But businesses may also be linked to abuses via relationships with their suppli-ers, service-providers, or joint-venture partners, for example. Consequently, companies may impact not only on their employees’ human rights, but also those of workers in their supply chains, as well as of people residing in neigh-bouring communities, whether nearby or in other countries