E/C.12/GC/24 United Nations Economic and Social Council Distr.: General 10 August 2017 Original: English Committee on Economic, Social and Cultural Rights General comment No. 24 (2017) on State obligations under the International Covenant on Economic, Social and Cultural Rights in the context of business activities* I. Introduction 1. Businesses play an important role in the realization of economic, social and cultural rights, inter alia by contributing to the creation of employment opportunities and — through private investment — to development. However, the Committee on Economic, Social and Cultural Rights has been regularly presented with situations in which, as a result of States’ failure to ensure compliance, under their jurisdiction, with internationally recognized human rights norms and standards, corporate activities have negatively affected economic, social and cultural rights. The present general comment seeks to clarify the duties of States parties to the International Covenant on Economic, Social and Cultural Rights in such situations, with a view to preventing and addressing the adverse impacts of business activities on human rights. 2. The Committee has previously considered the growing impact of business activities on the enjoyment of specific Covenant rights relating to health, 1 housing,2 food,3 water,4 social security,5 the right to work,6 the right to just and favourable conditions of work 7 and the right to form and join trade unions.8 In addition, the Committee has addressed the issue in concluding observations 9 on States parties’ reports, and in its first decision on an individual communication.10 In 2011, it adopted a statement on State obligations related to corporate responsibilities in the context of the Covenant rights. 11 The present general comment should be read together with these earlier contributions. It also takes into account * Adopted by the Committee on Economic, Social and Cultural Rights at its sixty-first session 1 2 3 4 5 6 7 8 9 10 11 (29 May-23 June 2017). See the Committee’s general comment No. 14 (2000) on the right to the highest attainable standard of health, paras. 26 and 35. See the Committee’s general comment No. 4 (1991) on the right to adequate housing, para. 14. See the Committee’s general comment No. 12 (1999) on the right to adequate food, paras. 19 and 20. See the Committee’s general comment No. 15 (2002) on the right to water, para. 49. See the Committee’s general comment No. 19 (2007) on the right to social security, paras. 45, 46 and 71. See the Committee’s general comment No. 18 (2005) on the right to work, para. 52. See the Committee’s general comment No. 23 (2016) on the right to just and favourable conditions of work, paras. 74 and 75. See E/C.12/AZE/CO/3, para. 15. See E/C.12/CAN/CO/6, paras. 15 and 16; E/C.12/VNM/CO/2-4, paras. 22 and 29; and E/C.12/DEU/CO/5, paras. 9-11. Communication No. 2/2014, I.D.G. v. Spain, Views adopted on 17 June 2015. See E/C.12/2011/1, para. 7. GE.17-13760(E) 

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