The UN Guiding Principles on Business and Human Rights describe the various and complementary roles that the state and companies must play in order to prevent their activities from having any adverse human rights impacts. The UN Guiding Principles are based on three pillars:
1. The obligation of states to respect, protect and implement human rights and fundamental freedoms (state duty to protect)
2. The responsibility of companies to respect human rights, which includes exercising due diligence (corporate responsibility)
3. The responsibility of states and companies to ensure those affected by human rights abuses have access to effective remedy (access to remedy)
The National Action Plan on Business and Human Rights is based on this three-pillar structure and formulates measures for each pillar.
