The plan begins by describing developments in the field of corporate social responsibility (CSR) and why the Government considers this important. The plan has the same three-part structure as the UN Guiding Principles on Business and Human Rights:

• states’ duty to protect against human rights abuse (chapter 2, principles 1–10);
• the responsibility of business enterprises to respect human rights (chapter 3, principles 11–24);
• the responsibility of states and business enterprises to ensure effective remedy (chapter 4, principles 25–31).

The measures the Norwegian Government intends to implement are presented in chapters 2 and 4. The Government’s expectations of business enterprises with regard to CSR are set out in chapter 3.

Norway already has sound legislation for safeguarding human rights. In many fields processes have already been started and changes made that are relevant to UN and OECD instruments, for example the Government’s state ownership policy, corporate governance of the Government Pension Fund Global and a number of measures implemented by diplomatic and consular missions. The action plan describes what has been done in relevant areas as well as new measures.

The UN Guiding Principles emphasise that states have an obligation under international law to protect against human rights abuses by third parties, including business enterprises. The Government attaches importance to the state’s role as legislator, adviser and facilitator. This action plan is intended to ensure coherent practice throughout the public administration.