28 on how it will account for its actions to meet its responsibility to respect human rights. Nevertheless, the policy should reflect a commitment to respect all internationally recognized human rights, even if some are highlighted as being particularly salient. Q 23. Which human rights issues are most salient to your business? Those responsible for developing the human rights policy commitment and processes will need to know which human rights the enterprise is most likely to have an impact on—that is, which rights are the most salient to its operations— while also ensuring that these do not become its exclusive focus. Question 15 explores the frequent linkage between salient human rights and an enterprise’s sector or operational context. For instance, one of the most typical risks for a toy or footwear company will be involvement in labour rights abuses through its supply chain. For a beverage or food company, typical risks are both labour rights and impact on water and/ or land use and consumer health. For a pharmaceutical company, the right to health will be particularly salient, as will freedom of expression and the right to privacy for an information and communications technology enterprise. If an enterprise is typically or regularly operating in contexts that increase the risks to human rights, these may add to the list of salient human rights that its policy commitment could highlight. For instance, a logging or construction company that often operates in areas inhabited by indigenous peoples will particularly need to understand the impact these peoples may suffer; an electronic goods company sourcing largely from a State or region where labour laws are weak or weakly enforced will need to take that into account; an oil company developing new fields in conflict-affected areas may highlight security-related risks in its policy commitment. Q 24. What relevant expertise can an enterprise draw upon? There are various sources an enterprise can turn to in order to help it work out which human rights issues it should highlight in its overarching policy commitment and how. In the first instance, the enterprise’s own experience will be an important indicator of the most salient issues, albeit not the only one. The enterprise may have internal human rights expertise to draw on as well.

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