This tool provides practical guidance for companies looking to put the corporate responsibility to respect into practice. It contains an accessible description of each pillar of the UN “Protect, Respect and Remedy” Framework, and then focuses in depth on the content and scope of the second pillar – the corporate responsibility to respect human rights. It describes how businesses can understand, analyze and take responsibility for their human rights impacts through the implementation of a human rights due diligence process, and discusses the key components of such a process. The tool also seeks to provide useful clarification of key concepts and issues ranging from what is meant by complicity to navigating conflicts between domestic and international laws. The publication was produced by the Business and Human Rights Initiative of the UN Global Compact Netherlands Network, and is based on extensive consultations with ten Dutch multinational companies. The development and writing of the tool was led by David Vermijs, who is an Advisor to Shift.