The document outlines the corporate responsibility to respect human rights according to the UN Guiding Principles on Business and Human Rights. It discusses that the responsibility requires businesses to avoid infringing on human rights and address any adverse impacts. It also explains that businesses are expected to implement appropriate human rights policies, conduct due diligence to assess risks, and establish processes for remediation. Specifically, companies should make a public commitment, embed respect for human rights into their culture, assess potential impacts, take action to prevent impacts, track their performance, communicate their efforts, engage with stakeholders, and provide remedy for any negative impacts.