Déclaration adoptée à la Conférence internationale sur le droit à l’éducation de base en tant que droit fondamental de l’être humain et le cadre juridique de son financement.

Businesses play an important role in the realisation 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 has been regularly presented with situations in which, as a result of states' failure to ensure compliance with internationally recognised human rights under their jurisdiction, corporate activities negatively affected economic, social and cultural rights. This General Comment seeks to clarify the duties of States parties to the Covenant in such situations, with a view to preventing and addressing the adverse impacts of business activities on human rights.