State obligations under the International Covenant on Economic, Social and Cultural Rights in the context of business activities 2017, para. 45
Paragraph
Paragraph text
States parties should facilitate access to relevant information through mandatory disclosure laws and by introducing procedural rules allowing victims to obtain the disclosure of evidence held by the defendant. Shifting the burden of proof may be justified where the facts and events relevant for resolving a claim lie wholly or in part within the exclusive knowledge of the corporate defendant. The conditions under which the protection of trade secrets and other grounds for refusing disclosure may be invoked should be defined restrictively, without jeopardizing the right of all parties to a fair trial. Furthermore, States parties and their judicial and enforcement agencies have a duty to cooperate with one another in order to promote information-sharing and transparency and prevent the denial of justice.