In recent decades, corporations have significantly grown in number and have accrued immense economic power and influence. At present, the majority of the world's largest economic entities are corporations with more revenues than the gross domestic product of developing countries and some industrialized economies.26 Thus, as an integral part of society, corporations are in the best position to support the government's action for sustainable development and contribute to fulfilling fundamental rights. For example, corporations can help reduce structural inequalities by facilitating women's economic empowerment across their value chain, starting with affording equal opportunities and pay to both women and men employees. By recognizing that human rights are central to sustainable business27 and adapting a socially inclusive human rights framework in their operations and policies, companies can contribute to positive changes in society. 2.1. Evolution of corporate social responsibility to the UNGP-BHR Framework As social institutions, corporations have the responsibility to align their core values with the core values of the society in which they operate. In doing so, they maintain their social license to operate. Corporate social responsibility (CSR) is a business principle emphasizing that the long-term sustainability of businesses is best served when profitability and growth are attained alongside the development of communities, the protection and sustainability of the environment, and the improvement of people’s quality of life.28 CSR is seen as one way of keeping a business’ social license to operate. CSR rests on the willingness, or voluntary action, of a company or organization to incorporate ethical, social, and environmental considerations in its decision-making and be accountable for the impacts of its decisions on the different stakeholders. Principles-based CSR encompasses behaving responsibly in its core business activities and supporting society to address social issues, such as gender inequality, poverty, corruption, food and water insecurity, and the climate crisis. The UNGP-BHR is the first international document of its kind for laying down the principles, practices, and behaviors that should be observed and avoided by all business enterprises— regardless of their size, sector, location, ownership, and structure—and the measures expected from the States concerning business interaction with human rights. While CSR standards and practices align with the UNGP-BHR, mainly its focus on corporations’ social responsibility to respect human rights, the UNGP-BHR emphasizes the need for coherent laws to create a conducive environment for business respect for human rights, comprehensive 6