BELGIUM Law and Practice Contributed by: Chris Engels and Julie Devos, Claeys & Engels
2.2 National and Regional 2.2.1 National Action Plan
Responsible Business Conduct (OECD Guide - lines). Belgium supports the ILO Tripartite Declaration of Principles concerning Multinational Enterpris - es and Social Policy, which provides guidance on labour practices, including fair wages, safe working conditions, and the elimination of forced labour. Belgium has ratified several core ILO conventions protecting workers’ rights, includ - ing forced labour, child labour, discrimination, and freedom of association. These conventions form the backbone of global labour rights stand - ards and ensure that businesses uphold human rights in their employment practices. At the European level, Belgium is a member of the Council of Europe. The European Convention on Human Rights (ECHR) protects the human rights and fundamental freedoms of individuals within the jurisdiction of its member states. The European Social Charter (ESC) complements the ECHR by safeguarding social and economic rights, including the right to work, social protec - tion, and housing. The European Union also plays a central role. Legislation such as the EU Non-Financial Reporting Directive (NFRD) requires large public- interest entities to report annually on environ - mental, social, and human resources matters. This directive has recently been revised under the Corporate Sustainability Reporting Direc - tive (CSRD), which aims to enhance the qual - ity, scope, and comparability of sustainability reporting. Additionally, the Corporate Sustain - ability Due Diligence Directive (CSDDD) intro - duces obligations for companies to mitigate the negative impacts of their business activities on both the environment and human rights.
Influenced by the UN Working Group on Busi - ness and Human Rights, the Belgian federal and regional governments developed a Nation - al Action Plan (NAP) on Business and Human Rights (BHR) to implement the UN Guiding Prin - ciples on Business and Human Rights (UNGPs). Belgium adopted its first NAP on BHR in 2017. With this plan, the Belgian authorities aimed to concretise their commitment to promoting respect for human rights and embedding human rights within the framework of corporate social responsibility and sustainable development. In 2021, the federal and regional governments decided to draft a second NAP on BHR based on the findings of Belgium’s first National Base - line Assessment (NBA). This NBA evaluated the extent to which Belgium had implemented the UNGPs, including the actions from the first NAP, and identified areas where further action was needed. The second NAP on BHR, adopted in 2024, specifically addresses the three pillars of the UNGPs, namely: • the state duty to protect individuals when third parties, including companies, violate human rights; • the corporate responsibility to respect human rights; and • the need to ensure access to effective rem - edies for victims of human rights violations. The plan comprises 16 chapters and 67 actions, encouraging Belgian companies, international companies operating in Belgium, and govern - ment agencies to respect and promote human
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