Abstract
This article aspires to assist companies and human rights analysts to determine why, when and how human rights impact assessments can be integrated into existing corporate due diligence processes. It elaborates on the approach proposed by Professor Ruggie, the UN Special Representative on human rights and business. His policy framework relies, amongst others, on ‘the corporate responsibility to respect human rights’, that is to act with ‘due diligence’ to avoid infringing on the rights of others. In this article, the corporate and human rights law origins and application of ‘due diligence’ are explored. Subsequently, the concept of due diligence as catered for in the Ruggie policy framework is discussed, and suggestions are offered as to how this can be practically applied in business transactions. Dilemmas are identified.