8 A20: The Guiding Principles are especially clear that the duties of States are derived from their binding international obligations and so for them, it is a matter of compliance. This therefore goes for the State as an economic actor and also in their activities with enterprises with whom they conduct commercial transactions. Q21: Let’s go to the corporate responsibility to respect human rights. Why do you say “responsibility” and not “duty” like that of the State? A21: The choice of vocabulary is to reflect the differentiated and yet complementary roles of the different actors under the UN Guiding Principles on Business and Human Rights. This is especially true in the international context where the Guiding principles are situated. Here States have direct obligations and duties as a result of the undertakings that they have willingly made through treaties or other sources of law. These are therefore seen as duties. Companies on the other hand do not have such direct international obligations and so in this context their roles are set out in terms of responsibilities. This should however not diminish the significance of corporate responsibilities because, they can also be drawn from national legislation or guidelines following States’ implementation of their international obligations. Q22: What is the legal foundation of that corporate responsibility to respect human rights? A22: The legal foundation of the corporate responsibility to respect human rights should lie in national law. Q23: Please enumerate the foundational principles of corporate responsibility to respect human rights... A23: (a) The commitment to respect human rights; (b) Avoid causing, contributing or being linked to adverse human rights harm; (c) Prevent, mitigate or remedy any unavoidable adverse impacts. Q24: How does a business show that it respects human rights? (Operational principles) A24: By knowing and showing as well as tracking the lessons arising from human rights due diligence. Q25: You mentioned human rights due diligence, please expound or give examples. A25: (a) OECD Due Diligence Guidance for Meaningful Stakeholder Engagement in the Extractive Sector; (b) OECD-FAO Guidance for responsible Agricultural Supply Chains; and (c) OECD Due Diligence Guidance for Responsible Supply Chains in the Garment and Footwear sector.