15 It is also important to note in this context that there is no equivalent of a carbon off-set for harm caused to human rights: a failure to respect human rights in one area cannot be cancelled out by a benefit provided in another. GUIDING PRINCIPLE 13 The responsibility to respect human rights requires that business enterprises: (a) Avoid causing or contributing to adverse human rights impacts through their own activities, and address such impacts when they occur; (b) Seek to prevent or mitigate adverse human rights impacts that are directly linked to their operations, products or services by their business relationships, even if they have not contributed to those impacts. Q 9. How can enterprises be involved in adverse human rights impact? There are three basic ways in which an enterprise can be involved in an adverse impact on human rights: (a) It may cause the impact through its own activities; (b) It may contribute to the impact through its own activities—either directly or through some outside entity (Government, business or other); (c) It may neither cause nor contribute to the impact, but be involved because the impact is caused by an entity with which it has a business relationship and is linked to its own operations, products or services. Each scenario has different implications for the nature of an enterprise’s responsibilities, as discussed in question 11 below and further elaborated under Guiding Principle 19. Q 10. What is meant by “adverse human rights impact”? An “adverse human rights impact” occurs when an action removes or reduces the ability of an individual to enjoy his or her human rights. The Guiding Principles distinguish between “actual” and “potential” human rights impact. Actual impact is one that has occurred or is occurring. Potential impact is one that may occur but has not yet done so.

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