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Orig<strong>in</strong>ally address<strong>in</strong>g only mult<strong>in</strong>ationals, <strong>the</strong> 2000 review extended <strong>the</strong> scope <strong>to</strong> alsocover domestic enterprises. The Guidel<strong>in</strong>es are not legally b<strong>in</strong>d<strong>in</strong>g on MNEs, howeveradher<strong>in</strong>g states have agreed <strong>to</strong> implement and encourage corporations operat<strong>in</strong>g <strong>in</strong>, orfrom <strong>the</strong>ir states, <strong>to</strong> observe <strong>the</strong> Guidel<strong>in</strong>es.The Guidel<strong>in</strong>es develop through pr<strong>in</strong>ciples separated by ten head<strong>in</strong>gs. The Guidel<strong>in</strong>esare <strong>the</strong>n divided <strong>in</strong><strong>to</strong> ten sections: Concepts and Pr<strong>in</strong>ciples; General Policies; Disclosure;Employment and Industrial Relations; Environment; Combat<strong>in</strong>g Bribery; ConsumerInterests; Science and Technology; Competition; and Taxation. 188 Similar <strong>to</strong> <strong>the</strong> TripartiteDeclaration, some pr<strong>in</strong>ciples have been clarified by <strong>the</strong> Committee on InternationalInvestments and Mult<strong>in</strong>ational Enterprises (CIIME), mean<strong>in</strong>g, CIIME has <strong>in</strong>terpretedhow certa<strong>in</strong> provisions should be unders<strong>to</strong>od. Unlike <strong>the</strong> Tripartite Declaration, clarifications“… do not modify <strong>the</strong> authoritive texts […].” 189 For this reason, <strong>the</strong> Clarifications will notbe explored. The Guidel<strong>in</strong>es are also supplemented by a commentary, agreed <strong>to</strong> dur<strong>in</strong>g <strong>the</strong>2000 Review. The Commentary expla<strong>in</strong>s <strong>the</strong> Guidel<strong>in</strong>es and Implementation procedurebut is not part of <strong>the</strong> Declaration. 190 The Commentary will be explored <strong>to</strong> <strong>the</strong> extent thatit clarifies MNEs obligations under <strong>the</strong> Guidel<strong>in</strong>es.The Guidel<strong>in</strong>es conta<strong>in</strong> two foundational sections, through which <strong>the</strong> substantive sectionsare <strong>to</strong> be read: Concepts and Pr<strong>in</strong>ciples 191 and General Policies. 192 In nei<strong>the</strong>r section isMNE def<strong>in</strong>ed; however, like <strong>the</strong> Tripartite Declaration, elements of MNEs are provided. 193Importantly, <strong>the</strong> primacy of national law and policy of host countries is established. 194With<strong>in</strong> this framework, MNEs are given a role <strong>in</strong> economic, social and local development. 195Notably, MNEs are asked <strong>to</strong> “[c]ontribute <strong>to</strong> economic, social and environmental progresswith a view <strong>to</strong> achiev<strong>in</strong>g susta<strong>in</strong>able development[,]” 196 “[r]espect <strong>the</strong> human rights ofthose affected by <strong>the</strong>ir activities […]” 197 and “[e]ncourage local capacity build<strong>in</strong>g [… ].” 198F<strong>in</strong>ally, MNEs and host governments are encouraged <strong>to</strong> cooperate when resolv<strong>in</strong>gconflicts <strong>in</strong> obligations. 199 The Commentary extends co-operation <strong>to</strong> a partnership <strong>in</strong> <strong>the</strong>development and implementation of policies and laws. 200The pr<strong>in</strong>ciples established <strong>in</strong> <strong>the</strong> foundational sections <strong>in</strong>form, and are fur<strong>the</strong>r developedby, <strong>the</strong> substantive pr<strong>in</strong>ciples. The first relevant and substantive section, employmentand <strong>in</strong>dustrial relations, focuses on worker’s rights regard<strong>in</strong>g collective barga<strong>in</strong><strong>in</strong>g andrepresentation; occupational health and safety; employee tra<strong>in</strong><strong>in</strong>g; and reasonable noticeof major changes. Although significantly less detailed, it is <strong>the</strong> human rights provision,added <strong>in</strong> 2000, which is more relevant <strong>to</strong> <strong>the</strong> discussion. 201The human rights provision consists of four short pr<strong>in</strong>ciples, prefaced by a “chapeau”referenc<strong>in</strong>g ‘applicable law, regulations and prevail<strong>in</strong>g relations and employment practices.’ 202Private Sec<strong>to</strong>r Accountability <strong>in</strong> Combat<strong>in</strong>g <strong>the</strong> Commercial Sexual Exploitation of <strong>Child</strong>ren|43

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