وإذ تسلم بأنه رغم كون المسؤولية عن تعزيز حقوق الإنسان وتأمين إعمالها واحترامها وضمان احترامها وحمايتها هي مسؤولية ملقاة على عاتق الحكومات أساساً، فإن الشركات عبر الوطنية وغيرها من مؤسسات الأعمال، بوصفها من هيئات المجتمع، مسؤولة أيضاً عن تعزيز وكفالة حقوق الإنسان المنصوص عليها في الإعلان العالمي لحقوق الإنسان،
Recalling that the Universal Declaration of Human Rights proclaims a common standard of achievement for all peoples and all nations, to the end that Governments, other organs of society and individuals shall strive, by teaching and education to promote respect for human rights and freedoms, and, by progressive measures, to secure universal and effective recognition and observance, including of equal rights of women and men and the promotion of social progress and better standards of life in larger freedom, Recognizing that even though States have the primary responsibility to promote, secure the fulfilment of, respect, ensure respect of and protect human rights, transnational corporations and other business enterprises, as organs of society, are also responsible for promoting and securing the human rights set forth in the Universal Declaration of Human Rights,