E/C.12/GC/24 advances within the International Labour Organization 12 and within regional organizations such as the Council of Europe.13 In adopting the present general comment, the Committee has considered the Guiding Principles on Business and Human Rights endorsed by the Human Rights Council in 2011,14 as well as the contributions made to this issue by human rights treaty bodies and various special procedures. 15 II. Context and scope 3. For the purposes of the present general comment, business activities include all activities of business entities, whether they operate transnationally or their activities are purely domestic, whether they are fully privately owned or State-owned, and regardless of their size, sector, location, ownership and structure. 4. In certain jurisdictions, individuals enjoy direct recourse against business entities for violations of economic, social and cultural rights, whether in order to impose on such private entities (negative) duties to refrain from certain courses of conduct or to impose (positive) duties to adopt certain measures or to contribute to the fulfilment of such rights. 16 There are also a large number of domestic laws designed to protect specific economic, social and cultural rights, that apply directly to business entities, such as in the areas of nondiscrimination, health-care provision, education, the environment, employment relations and consumer safety. 5. In addition, under international standards, business entities are expected to respect Covenant rights regardless of whether domestic laws exist or are fully enforced in practice.17 The present general comment therefore also seeks to assist the corporate sector in discharging their human rights obligations and assuming their responsibilities, thus mitigating any reputational risks that may be associated with violations of Covenant rights within their sphere of influence. 6. The present general comment could also assist workers’ organizations and employers in the context of collective bargaining. A large number of States parties require workplace procedures for the examination of grievances brought by workers, individually or collectively, without threat of reprisal.18 Social dialogue and the availability of grievance mechanisms for workers could be more systematically relied upon, particularly for the implementation of articles 6 and 7 of the Covenant. III. Obligations of States parties under the Covenant A. Obligations of non-discrimination 7. The Committee has previously underlined that discrimination in the exercise of economic, social and cultural rights is frequently found in private spheres, including in 12 13 14 15 16 17 18 2 The International Labour Organization (ILO) Tripartite Declaration of Principles concerning Multinational Enterprises and Social Policy, initially adopted in 1977 and last revised in 2017, encourages positive contributions by enterprises to society for implementation of the principles underlying international labour standards. See recommendation CM/Rec(2016)3 of the Committee of Ministers of the Council of Europe, on human rights and business, adopted on 2 March 2016 at the 1249th meeting of the Ministers’ Deputies. See A/HRC/17/31, endorsed by the Human Rights Council in its resolution 17/4. See A/HRC/4/35/Add.1. See, for example, the Constitutional Court of South Africa, Daniels v. Scribante and others, case CCT 50/16, judgment of 11 May 2017, paras. 37-39 (leading judgment by J. Madlanga) (positive duties imposed on the owner to ensure the right to security of tenure in conditions that comply with the requirements of human dignity). Guiding Principles on Business and Human Rights: Implementing the United Nations “Protect, Respect and Remedy” Framework, principle 11 and commentary. See the ILO Examination of Grievances Recommendation, 1967 (No. 130).

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