December 2008, John F. Sherman and Chip Pitts
The three parts of accountability discussed in this Guide - laws, norms, and values - are part of an interactive system. That is, values that embrace human rights support compliance with law and norms. And knowledge of law and norms reinforces values. Corporate human rights accountability, therefore, depends on a proper understanding of all relevant external standards and upon internalization of those standards, through leadership and sound management, into real values that support human rights and prevent their abuse.
