BELGIUM Law and Practice Contributed by: Chris Engels and Julie Devos, Claeys & Engels
1. Introduction 1.1 Business and Human Rights: A Summary Business and human rights (BHR) refers to busi - nesses’ responsibility to respect human rights in their operations, supply chains, and overall busi - ness conduct. This concept has gained promi - nence internationally, especially with the rise of corporate social responsibility (CSR) initiatives and the evolving recognition of businesses’ roles in safeguarding human rights. In Belgium, as in many EU Member States, the legal framework relating to BHR is shaped by national legislation, EU directives and regula - tions, and international treaties and standards, such as the UN Guiding Principles on Business and Human Rights (UNGPs) and the OECD Guidelines for Multinational Enterprises. Belgium is a founding member of many inter - national and European organisations committed to protecting and promoting human rights. For instance, Belgium has been a member of the Council of Europe since its founding in 1949. It is also a founding member of the International Labour Organization (ILO) (since 1919) and the Organization for Economic Co-operation and Development (OECD) since 1961. Moreover, Belgium was one of the six founding countries of the European Economic Community in 1957, which later evolved into the European Union (EU). In recent years, the EU has intensi - fied its focus on critical issues such as climate change, child labour, and forced labour. Several legislative initiatives have recently been intro - duced, including the Corporate Sustainability Reporting Directive (CSRD), the Corporate Sus - tainability Due Diligence Directive (CSDDD) and the Forced Labour Regulation (FLR).
At the national level, human rights are enshrined in the Belgian Constitution and in various laws prohibiting forced labour, child labour and human trafficking, among others. In response to recent EU directives, Belgium is also introducing new national legislation specifically addressing corporate sustainability, reporting, and due dili - gence. These developments will impose addi - tional obligations on many companies, particu - larly large enterprises, in the near future. In this context, Belgium’s second National Action Plan on Business and Human Rights of 2024 outlines the government’s strategy to encour - age companies to conduct human rights due diligence, with a particular focus on supply chain transparency and respect for workers’ rights. Belgium has a long-standing commitment to human rights, having signed, ratified, and adopt - ed several key international and European trea - ties, conventions, and agreements. Belgium is a signatory to the UN Universal Decla - ration of Human Rights (UNDHR) and has ratified the International Covenant on Civil and Political Rights (ICCPR) and the International Covenant on Economic, Social and Cultural Rights (ICE - SCR). 2. Legal Framework 2.1 International The UN Guiding Principles on Business and Human Rights (UNGPs) outline the responsi - bilities of states and businesses to prevent and address human rights abuses linked to busi - ness activities. Belgium has endorsed these principles, reinforcing its commitment to ethical business conduct. It also adheres to the OECD Guidelines for Multinational Enterprises on
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