Businesses must have regard to human rights in several different contexts. Difficulties may arise if there are weaker governance mechanisms for protecting human rights overseas, or if firms take different approaches to the protection of certain human rights in the UK and elsewhere. This report considers a complex range of issues, starting from the position that the UK should play a leadership role to ensure that all firms respect human rights wherever they operate. The work of the UN Secretary General’s Special Representative on Human Rights and Transnational Corporations is welcome but the Committee would support clearer guidance for meeting obligations. The OECD also has guidelines on multinational enterprises as monitored by National Contact Points. The UK National Contact Point, though much improved, still falls short of the necessary criteria and powers needed by an effective remedial body. The Committee argues that an international agreement on business and human rights should be the ultimate objective, although they accept that no such agreement is likely in the near future. There is considerable scope for joint working on a regional level and globally to agree a consistent approach to business and human rights and the Committee believes that the UK Government could do more to explain the responsibility on businesses to respect human rights and the standard of due diligence this entails.