Below you will find the human (including labour) rights, environmental and climate areas, and economic principles that businesses around the world must incorporate in their due diligence process. All these principles and standards are covered by the IMPA ACT Code of Conduct for Business Relationships.
48 Human (Including Labour) Rights
The UN Guiding Principles on Business and Human Rights provide businesses around the world with an authoritative reference point for respecting human (including labour) rights. The UNGPs describe the management system that all companies - no matter their size and location - need to have in place in order to respect the 48 human rights contained in the International Bill of Human Rights, including ILO's core labour rights.
Below is an overview of these rights, all of which businesses must consider in the course of their social due diligence process.
1. Right to self-determination (indigenous peoples’ rights) (ICESCR art. 1 & ICCPR art. 1)
2. Right to non-discrimination (ICESCR art. 2 & ICCPR art. 2)
3. Right to work (training, contract, termination) (ICESCR art. 6)
4. a. Equal pay for equal work (ICESCR art. 7)
4. b. A living wage (minimum wage) (ICESCR art. 7)
4. c. Safe and healthy working conditions (ICESCR art. 7)
4. d. Equal opportunity for everyone to be promoted (ICESCR art. 7)
4. e. Rest, leisure and paid holidays (ICESCR art. 7)
5. Right to form and join trade unions and right to strike (ICESCR art. 8)
6. Right to social security, including social insurance (ICESCR art. 9)
7. a. Protection of mothers before and after childbirth (ICESCR art. 10)
7. b. Children’s and young people’s protection from exploitation (no child labour) (ICESCR art. 10)
8. a. Right to adequate food and its fair distribution (ICESCR art. 11)
8. b. Right to adequate clothing (ICESCR art. 11)
8. c. Right to adequate housing (ICESCR art. 11)
8. d. Right to water and sanitation (ICESCR art. 11)
9. Right to health (ICESCR art. 12)
10. Right to education (ICESCR art. 13 & art. 14)
11. a. Right to take part in cultural life (ICESCR art. 15)
11. b. Right to benefit from scientific progress (ICESCR art. 15)
11. c. Right to material gains from inventions (ICESCR art. 15)
11. d. Moral rights of authors (protection of copyright) (ICESCR art. 15)
12. Right to life (ICCPR art. 6)
13. a. Right not to be subjected to torture, cruel, inhumane, or degrading treatment (ICCPR art. 7)
13. b. Right to free, prior and informed consent to medical/scientific experimentation (ICCPR art. 7)
14. Right not to be subjected to slavery, servitude or forced labour (ICCPR art. 8)
15. Right to liberty and security of person (ICCPR art. 9)
16. Right of detained persons to humane treatment (ICCPR art.10)
17. Right not to be subjected to imprisonment for an inability to fulfil a contract (ICCPR art 11)
18. Right to freedom of movement (ICCPR art. 12)
19. Right of aliens to due process when facing expulsion (seeking asylum) (ICCPR art. 13)
20. Right to a fair trial (ICCPR art. 14)
21. Right to be free from retroactive criminal law (ICCPR art. 15)
22. Right to recognition as a person before the law (ICCPR art. 16)
23. Right to privacy (ICCPR 17)
24. Right to freedom of thought, conscience and religion (ICCPR art. 18)
25. a. Right to freedom of opinion (ICCPR art. 19)
25. b. Right to freedom of expression (ICCPR art. 19)
25. c. Right to freedom of information (ICCPR art. 19)
26. a. Right to freedom from war propaganda (ICCPR art. 20)
26. b. Right to freedom from incitement of racial, religious or national hatred (ICCPR art. 20)
27. Right to freedom of peaceful assembly (ICCPR art. 21)
28. Right to freedom of association (ICCPR art. 22)
29. Right to protection of the family and the right to marry (ICCPR 23)
30. Right to protection of the child and right to acquire a nationality (ICCPR art. 24)
31. Right to participate in public affairs (ICCPR art. 25)
32. Right to equality before the law, equal protection of the law, and rights of non-discrimination (ICCPR art. 26)
33. Rights of minorities (culture, religious practice and language) (ICCPR art. 27)
20 Environmental and Climate Areas
The OECD Guidelines for Multinational Enterprises (OECD-GME) and principles 7, 8 and 9 of the UN Global Compact provide businesses around the world with the areas relevant to environmental sustainability. All companies - no matter their size and location - need to have in place a management system in order to respect these 20 environmental areas. The attached contains an overview of these areas, all of which businesses must consider in the course of their environmental due diligence process.
1. Climate change mitigation
2. Climate change adaptation
3. Sustainable use and protection of water and marine resources
4. Transition to a circular economy
5. Pollution, prevention and control
6. Protection and restoration of biodiversity and ecosystems
7. Use of energy
8. Use of raw materials (in particular scarce natural resources)
9. Use of chemicals
10. Use of ozone depleting substances or persistent organic pollutants
11. Handling, transportation and waste management of hazardous substances
12. Surface water emissions
13. Soil and groundwater emissions
14. Noise emissions and light emissions
15. Odour emissions
16. Animal welfare
17. Wastewater management
18. Solid waste management
19. Food waste management
20. Use and diffusion of environmentally-friendly technologies
16 Economic Areas
The OECD Guidelines for Multinational Enterprises (OECD-GME), principle 10 of the UN Global Compact and the UN Convention against Corruption provide businesses around the world with the areas relevant to economic sustainability. All companies - no matter their size and location - need to have in place a management system in order to respect these 16 economic areas. The attached contains an overview of these areas, all of which businesses must consider in the course of their economic due diligence process.
1. Accurate books and records, including data on income from past five years.
2. Bribes to or corruption of public officials (including both ‘active’ and ‘passive’ corruption, also called ‘extortion’ or ‘solicitation’).
3. Bribes to or corruption of private counterparts (including both ‘active’ and ‘passive’ corruption, also called ‘extortion’ or ‘solicitation’).
4. Trading in influence in relation to business partners, government officials or employees.
5. Bribes, corruption or trading in influence through the use of intermediaries.
6. Use of facilitation payments unless you are subject to threats or other coercion.
7. Political contributions, charitable donations and sponsorships in expectation of undue advantages.
8. Offering or accepting gifts beyond stated value (approvals).
9. Permitting or participating in money laundering.
10. Hiring government employees whose jobs create conflict of interest with former job duties of such employees.
11. Abstain from cronyism and nepotism.
12. Clearly define job duties based on skills, qualifications and experience.
13. Extortion or blackmail.
14. Fraud or embezzlement.
15. Anti-trust and -competition.
16. Tax evasion.
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