Respecting human rights (‘do no harm’) means, as elaborated by the UN Guiding Principles on Business and Human Rights: not causing or contributing to adverse human rights impacts through a business’ own activities and addressing any impacts that occur; and
seeking to prevent or mitigate against adverse human rights impacts that are directly linked to a business’ operations, products or services by their business relationships, even if the business has not contributed to those impacts.
Supporting human rights refers to voluntary actions that advance and promote human rights. This could include actions through core business activities, strategic social investment and philanthropy, advocacy and public policy engagement, partnerships and collective action (although supporting human rights cannot substitute for respecting human rights). In practice, respecting and supporting human rights are often closely interlinked.