9.3.4 Corporate responsibility from a sustainable development perspective

Several authors have argued from a sustainable development perspective that there are ethical grounds to foster the position that multinational companies shall not only comply with human rights instruments but shall also share the duty to actively promote them. Without being ' bound' by the generally accepted principles of international law, this position is based on moral responsibility.1 When referring to economic, social and cultural rights (second-generation), for instance, companies should constructively use their powers and resources to contribute to a better world. This perspective goes beyond the actual framework established by international law scholars, and appeals for a situation where multinational companies have the burden of implementing human rights as well as measures to protect the environment. This sustainable development perspective leads to explore another facet of corporate responsibility based on voluntary initiatives.