80 for aiding and abetting is knowingly providing practical assistance or encouragement that has a substantial effect on the commission of a crime.” For example, enterprises have faced charges of legal complicity based on allegations that they provided chemicals to another party that then uses them to commit acts of genocide or that they provided logistical support to Government forces engaged in war crimes. The recent history of legal action—mostly in the form of civil liability lawsuits— against multinational corporations for involvement in gross human rights abuse reveals an uneven, yet expanding web of potential corporate legal liability. Because of the nature of the human rights risks involved, but also because of the expanding legal boundaries, including territorial boundaries in some instances, enterprises should treat all cases of risk of involvement in gross human rights abuses as a matter of legal compliance, irrespective of the status of the law where the business activity is taking place.9 Q 85. What situations pose a particular risk of business involvement in gross human rights abuses? The risks of involvement in gross human rights abuse tend to be most prevalent in contexts where there are no effective government institutions and legal protection or where there are entrenched patterns of severe discrimination. Perhaps the greatest risks arise in conflict-affected areas, though they are not limited to such regions. Such contexts should automatically raise red flags within the enterprise and trigger human rights due diligence processes that are finely tuned and sensitive to this higher level of risk. Such heightened human rights due diligence should also be seen as essential if the enterprise has, or is considering entering into, business activities in countries that are under sanctions by the United Nations or regional intergovernmental organizations. Q 86. Where can an enterprise seek help in assessing and addressing challenges that arise in difficult contexts? When planning or doing business in contexts that pose particular challenges to the ability of an enterprise to respect human rights, such as conflict-affected areas, many enterprises will find it difficult to assess the risks adequately. If that 9 The Business and Human Rights Resource Centre maintains a portal with information on lawsuits regarding alleged business involvement in human rights abuses: www.business-humanrights.org.