An essential departure point: due diligence in the framework of the Guiding Principles

This article examines the content, evolution, and challenges due diligence faces in the Guiding Principles on Business and Human Rights framework. This analysis shows that the guidelines established by this instrument are an essential departure point but not a limit for further and more effective developments, which can and should be added to contribute to making due diligence a tool for human rights prevention and protection. These advances must be promoted, taking care that they do not detract from the potential of due diligence, and in parallel, strengthening the construction of capacities, commitments, and political will that guarantee the implementation of due diligence.