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Monitoring Corporate Social Responsibility

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Acceder a las fuentes en español sobre el monitoreo de la responsabilidad social corporativa.


Corporate Mapping Project
The Corporate Mapping Project is shining a bright light on the fossil fuel industry by investigating the ways corporate power is organized and exercised. The initiative is a partnership of academic and community-based researchers and advisors who share a commitment to advancing reliable knowledge that supports citizen action and transparent public policy making.

Resource Contracts
ResourceContracts.org is a repository of publicly available oil, gas, and mining contracts. The repository features plain language summaries of each contract’s key social, environmental, human rights, fiscal, and operational terms, and tools for searching and comparing contracts. ResourceContracts.org promotes greater transparency of investments in the extractive industries, and facilitates a better understanding of the contracts that govern them.

Tax Incentives in Mining
We have also undertaken a comprehensive review of mining tax incentives in 21 countries, which found that more than half have offered a complete exemption from corporate income tax for nine years on average. The IGF Mining Tax Incentives Database is the most granular view of tax competition in mining yet, showcasing how common tax incentives are in mining. Our research compares the fiscal regimes of 104 mining projects across 21 countries and is the first large-scale, systematic attempt to compile tax incentives used by developing country governments to attract mining investment.

United Nations Articles of State Responsibility for Internationally Wrongful Acts
Text adopted by the Commission at its fifty-third session, in 2001, and submitted to the General Assembly as a part of the Commission’s report covering the work of that session. The report, which also contains commentaries on the draft articles, appears in Yearbook of the International Law Commission, 2001, vol. II (Part Two). Text reproduced as it appears in the annex to General Assembly resolution 56/83 of 12 December 2001, and corrected by document A/56/49(Vol. I)/Corr.4.

United Nations Business and Human Rights Resource Centre
The UN Guiding Principles on Business and Human Rights are a set of guidelines for States and companies to prevent, address and remedy human rights abuses committed in business operations. They were proposed by UN Special Representative on business & human rights, John Ruggie, and endorsed by the UN Human Rights Council in June 2011.  In the same resolution, the UN Human Rights Council established the UN Working Group on business & human rights.

United Nations Guiding Principles for Business and Human Rights
Implementing the United Nations “Protect, Respect and Remedy” Framework.

United Nations Resolution 26/9
Legally binding instrument to regulate, in international human rights law, the activities of transnational corporations and other business enterprises.
 

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