On the occasion of the tenth anniversary of the United Nations Guiding Principles on Business and Human Rights (the "UNGPs"), the Human Rights Council noted the “unprecedented” efforts of companies and governments around the world in promoting respect for human rights. The UNGPs set out actionable steps for companies to adopt in order to prevent human rights abuses in their operations. The UNGPs are not legally binding and are often referred to as “soft-law”; however, there are growing expectations on companies worldwide to adhere to them. This comes at a time when “soft law” obligations are gradually evolving into “hard law” with countries around the world introducing legislation requiring companies to conduct due diligence into potential adverse human rights impacts from their products, operations, and supply chains.