Code Handbook

This code handbook is divided into two main parts:

  1. The substantive analysis of NCPs on corporate human rights responsibilities.

  2. NCP procedural analysis.

The MAXQDA qualitative data analysis encompasses a total of 15 parent codes.

It is important to note that some sentences from NCP statements are coded under multiple categories, leading to overlaps. Researchers have done this intentionally to facilitate research-focused or comprehensive searches, reflecting different concepts of corporate human rights responsibility.

Part 1: The Substantive Analysis of NCPs on Corporate Human Rights Responsibilities

Parent code 1: Linked Human Rights/Environmental Issues

All violated human rights or environmental issues stated in the complaint are coded under this category.

Parent code 2: Corporate involvements to harm/abuse

This category is about how NCPs determine the company’s involvement or participation in related human rights risks. It includes whether the NCP defines that the company has caused, contributed to, or is directly linked with human rights violations.

  • 2.1 Caused/Contributed

    This code is about NCP's assessment on whether the company has caused or contributed to human rights violations.

  • 2.2 Directly linked through investment

    This code is about NCP analysing the business relationships to determine direct links to human rights abuses through investment/loan.

  • 2.3 Directly linked/Analysis of business relationship in corporate level

    This code is about NCP analysing the extent of control or lack thereof that the company has over the entities involved in human rights abuses.

  • 2.4 Directly linked/Analysis of business relationship within supply chain

    This code is about NCP analysing the business relationships to determine direct links to human rights abuses in supply chain relationship.

Parent code 3: Risk-Based Due Diligence Process under OECD Guidelines

This category covers corporate responsibility under the UNGPs and the OECD Guidelines, focusing on the processes of identifying, preventing, and mitigating adverse impacts, as outlined in the UNGPs Pillar 2 – Corporate Responsibility to Respect Human Rights, and the OECD Guidelines Chapter 2: General Principles, paragraph 10.

  • 3.1 Embedding Responsible Business Conduct

    This code is about integrating responsible business conduct into company policies and management systems.

  • 3.2 Identification/Assessment of Adverse Impacts

    This code is about identifying and assessing actual and potential adverse impacts on human rights and the environment.

  • 3.3 Prevention, and Mitigation Measures

    This code covers the actions taken to prevent and mitigate adverse impacts.

  • 3.4 Risk-Based Due Diligence Process under OECD Guidelines Leverage/Influence

    This code addresses how companies use their leverage to influence others to prevent or mitigate adverse impacts.

  • 3.5 Cease/Disengagement/Divestment

    This code is about actions taken to cease harmful activities, disengage from harmful business relationships, or divest from problematic assets.

  • 3.6 Monitoring/Tracking the Implementation

    This code covers the processes for monitoring and tracking the effectiveness of the implemented due diligence measures.

  • 3.7 Communication about Adverse Impacts

    This code is about how companies communicate their findings and actions regarding adverse impacts to stakeholders.

  • 3.8 Provide for or Cooperate in Remediation

    This code covers the provision of or cooperation in remediation processes for those affected by adverse impacts.

Parent code 4: Concept of Human Rights Due Diligence

This category examines the NCPs' analysis of human rights due diligence (HRDD) by companies as outlined in the OECD Guidelines and the UN Guiding Principles on Business and Human Rights (UNGPs). It explores how NCPs interpret and implement these guidelines, focusing on the definition, scope, and practical application of HRDD, including best practices and common challenges. Clarification of what constitutes HRDD under the OECD Guidelines and UNGPs, and exploration of the various elements and steps involved in conducting HRDD, including identifying, preventing, mitigating, and accounting for human rights impacts, are also covered.

  • 4.1 Effectiveness of Human Rights Due Diligence

    This code covers analysis about how well HRDD processes succeed in protecting human rights, measured by outcomes like reduced violations, effective stakeholder engagement, and successful remediation.

  • 4.2 How/When to Conduct Human Rights Due Diligence

    This code focuses on guidelines for implementing HRDD, including timing, methods, and best practices throughout a business operation or project lifecycle, and identifying triggers for due diligence.

  • 4.3 Scope Under Human Rights Due Diligence

    This code defines the extent of HRDD, including the range of human rights issues covered, business activities involved, and stakeholders affected, both directly and indirectly.

This category can overlap and duplicate with the Parent code 4. However, it is separately categorized to facilitate a focused exploration of the HRDD concept.

Parent code 5: Stakeholder Engagement

This category addresses how companies identify and engage with stakeholders, focusing on the effectiveness and sufficiency of these engagements.

  • 5.1 Definition/Identification of Stakeholders

    This code is about how companies define and identify their stakeholders.

  • 5.2 Engagement between Employer and Employees

    This code covers the interactions and engagement between employers and employees.

  • 5.3 Effectiveness of Stakeholder Engagement

    This code addresses instances of effective stakeholder engagement.

Parent code 6: Corporate responsibilities for groups/human rights/environment

This category covers other corporate human rights responsibilities in specific circumstances, such as high-risk or conflict areas, or specific sectors like the global supply chain. It also includes specific responsibilities like contributing to local developments under the Guidelines.

  • 6.1 Responsibilities in Supply Chain

    This code is about the responsibilities companies must ensure human rights and environmental standards are upheld throughout their supply chain.

  • 6.2 Responsibilities related to Gender Issues

    This code is about addressing gender-related responsibilities, ensuring non-discrimination and promoting gender equality in corporate practices.

  • 6.3 Responsibilities related to Workers' Rights

    This code is about upholding and promoting workers' rights, including fair labour practices, safe working conditions, and freedom of association.

  • 6.4 Responsibilities towards Environment/Climate Change

    This code is about the corporate responsibilities related to environmental protection and addressing climate change impacts.

  • 6.5 Responsibilities towards Minorities/Indigenous People

    This code is about the responsibilities companies have towards respecting and protecting the rights of minorities and indigenous peoples.

  • 6.6 Responsibilities in Conflict-Affected Areas

    This code is about corporate responsibilities of companies operating in conflict-affected and high risk areas.

  • 6.7 Responsibilities towards Local Development/SDGs

    This code is about corporate responsibilities in contributing to local development and supporting the Sustainable Development Goals (SDGs).

  • 6.8 Shared Responsibility/Collective Action

    This code is about the importance of shared responsibility and collective action among companies and stakeholders to address human rights and environmental issues.

Parent code 7: Responsibilities of Different Corporate Actors

This parent code encompasses the various responsibilities that different types of corporate actors have in relation to human rights, environmental standards, and ethical business practices. It covers a range of actors including auditors, consultants, investors, financial institutions, non-profit organizations, parent companies, small and medium-sized enterprises (SMEs), state-owned entities, suppliers, and technology companies. The focus is on how each type of actor contributes to upholding and promoting responsible business conduct, as well as their specific roles in preventing and addressing human rights violations and environmental harms.

  • 7.1 Audit/Consultancy

    This code is about the responsibilities of audit and consultancy firms regarding human rights and environmental standards.

  • 7.2 Investor/Financial Institutions

    This code covers the responsibilities of investors and financial institutions in upholding human rights and environmental standards.

  • 7.3 Non-Profit Organizations

    This code is about the responsibilities of non-profit organizations in promoting human rights and environmental standards.

  • 7.4 Parent/Group Company

    This code addresses the responsibilities of parent or group companies for the actions of their subsidiaries.

  • 7.5 SMEs/Domestic Companies

    This code is about the responsibilities of small and medium-sized enterprises (SMEs) and domestic companies.

  • 7.6 State-owned Entities

    This code covers the responsibilities of state-owned entities regarding human rights and environmental practices.

  • 7.7 Suppliers

    This code addresses the responsibilities of suppliers, but not multinational enterprises in the supply chain.

  • 7.8 ICT Companies

    This code is about the specific responsibilities of tech companies in upholding human rights and environmental standards.

Parent code 8: State Responsibility/Involvement

This category examines the role and responsibility of states in human rights violations/issues in NCP cases, and how NCPs view state practices and commitments. It exclusively includes all state involvement in the NCP proceedings, covering both substantive and procedural aspects.

  • 8.1 State Engagement in the NCP Proceedings

    This code is about the state's involvement in the NCP proceedings.

  • 8.2 NCPs' Advises to Government/Authorities to Act

    This code covers recommendations made by NCPs to states to take action.

  • 8.3 State Guidance to Businesses

    This code addresses the guidance provided by states to businesses regarding human rights and environmental standards.

  • 8.4 State Involvement in the Abuse/Harm

    This code is about instances where the state itself is involved in or contributes to the harm or abuse.

  • 8.5 NCPs Reference to State Regulation/View

    This code covers references made by NCPs to state regulations or views during the proceedings.

Parent code 9: Other Substantial Matters

This category includes various other significant issues related to the NCPs and their processes.

  • 9.1 Conflict Between the Laws/Regulations

    This code is about conflicts that arise between different laws or regulations during NCP proceedings.

  • 9.2 Corporate Governance

    This code addresses issues related to corporate governance and how it impacts human rights and environmental practices.

  • 9.3 Mandatory Human Rights Due Diligence Legislation

    This code is about the mandatory requirements for companies to conduct human rights due diligence.

  • 9.4 NAP on Business and Human Rights

    This code covers issues related to National Action Plans (NAP) on Business and Human Rights.

  • 9.5 Responsibility under Domestic Laws

    This code is about the responsibilities of companies under domestic laws concerning human rights and environmental standards.

  • 9.7 Responsibility under the Franchise Contract

    This code addresses the responsibilities outlined in franchise contracts related to human rights and environmental practices.

  • 9.8 SLAPP/Retaliations

    This code deals with Strategic Lawsuits Against Public Participation (SLAPP) and other forms of retaliation against complainants or activists.

  • 9.9 Gap in the Guidelines/BHR Regulations

    This code is about identifying and addressing gaps in the OECD Guidelines and Business and Human Rights (BHR) regulations.

Part 2: NCP Procedural Analysis

Parent code 10: Status of the case

This parent describes the different stages or outcomes a NCP specific instance case.

  • 10.1 Agreement

    This code indicates that the case has reached a mutual agreement. All parties involved have agreed to the terms, and the matter is considered resolved through consensus.

  • 10.2 Closed (Withdrawal)

    This code signifies that the case has been closed due to withdrawal. This could mean that one or more parties decided to withdraw from the process, leading to the closure of the case without a formal proceeding.

  • 10.3 Completed without agreement or participation

    This code indicates that the case has been completed, but without reaching an agreement or without the active participation of all parties. This could occur in situations where the NCP proceeding was concluded despite the lack of consensus or involvement from some parties.

  • 10.4 Rejected (Cases with Only Initial Statement)

    This code indicates that the case has been rejected at an early stage. The rejection might have occurred after only the initial statement was made, without further development or consideration of the case.

Parent code 11: Host Country (Where the Harm Occurred)

This category indicates the geographical location where the harm or human rights violations took place.

Parent code 12: Analysis of Context of the NCP Statements

This parent code covers how NCPs analyse and interpret the context of their statements. It includes the use of international and domestic laws, OECD Guidelines, previous cases, and other relevant documents to ensure informed and consistent decision-making in case evaluations.

  • 12.1 Determination of compliance/non-compliance

    This code covers the analysis performed by the NCP to determine whether an enterprise has complied with its responsibilities under the OECD Guidelines.

  • 12.2 Explanation of OECD Guidelines on Certain Matters

    This code focuses on how NCPs interpret and explain the applicability of specific sections of the OECD Guidelines on various matters. It also considers the application of different versions of the Guidelines (e.g., from 2000, 2011, 2023) in specific cases.

  • 12.3 Reference to Previous Similar NCP Statements

    This code applies when NCPs reference previous NCP statements that are similar in nature during their case analysis. This might involve drawing parallels or highlighting precedents set by earlier decisions.

  • 12.4 Referred International Convention/Treaty/Other Regulation

    This code relates to instances where the NCP references or utilizes international treaties, conventions, or other global legal principles and regulations in their reasoning process.

  • 12.5 Referred UN Resolution/Reports/Documents

    This code is used when the NCP cites or draws upon UN resolutions, reports, or other UN documents to support its analysis or decisions in a case.

  • 12.6 Referred ILO Convention/Recommendations

    This code applies when the NCP refers to International Labour Organization (ILO) conventions or recommendations as part of its analysis.

  • 12.7 Referred OECD Guidance Documents

    This code is used when the NCP refers to OECD guidance documents, such as guidelines or manuals, to provide context or support for its statements.

  • 12.8 Referred EU and Other Regional Instruments

    This code applies when the NCP makes references to European Union (EU) regulations or other regional instruments as part of its analysis in a case.

  • 12.9 Referred Mandatory Human Rights Due Diligence Legislation

    This code is used when the NCP cites mandatory human rights due diligence legislation, either at a national or international level, in its analysis.

  • 12.10 Referred Multistakeholder Initiatives

    This code applies when the NCP refers to initiatives that involve multiple stakeholders, such as industry groups, NGOs, and government bodies, as part of its case analysis.

  • 12.11 Referred Domestic Legislation/Regulation

    This code is used when the NCP refers to domestic laws or regulations within a specific country as part of its analysis.

  • 12.12 Referred Other Soft Regulations

    This code applies when the NCP refers to soft law instruments, such as guidelines, codes of conduct, or voluntary standards, which are not legally binding but are used to guide behavior or decisions.

Parent code 13: Challenges in NCP Proceeding

This is about challenges that prevent the NCP from effectively resolving the case, such as delays, parallel procedures, breach of confidentiality requirements, etc.

  • 13.1 Difficulty in Verification/Validation of Evidence/Link

    This code is about the challenges in verifying the authenticity and relevance of evidence in NCP proceedings to determine whether the issue is substantiated and establish a link between harm and corporate involvement.

  • 13.2 Issues with Parallel Proceedings

    This code is about the complications arising from parallel legal or administrative proceedings in NCP cases.

  • 13.3 Delays

    This code is about the various factors that can cause significant delays in NCP proceedings.

  • 13.4 Challenges regarding NCP mandate/role

    This code is about the ambiguities and disputes related to the NCP's mandate and role.

  • 13.5 Issues with Confidentiality

    This code is about the difficulties in maintaining confidentiality in NCP proceedings, the potential for breaches, and how it affects trust between the parties.

  • 13.6 Challenges for Individual Complainants

    This code is about the resource limitations and procedural complexities faced by individual complainants in NCP cases.

  • 13.7 Alleged Impartiality of NCPs

    This code is about the allegations of NCP impartiality that can undermine the legitimacy of the proceedings.

  • 13.8 Language barriers

    This code is about the language differences that can impede effective communication and understanding in NCP proceedings.

  • 13.9 Burden of Costs (Travel, translation, Expert Fees)

    This code is about the high costs associated with travel, translation, and expert fees that can be a burden in NCP proceedings.

Parent code 14: NCPs Investigation and Mediation Approaches

This category covers the various methods and strategies employed by NCPs during their investigation and mediation processes to effectively resolve the case.

  • 14.1 Approaches/Penalties for Corporate Non-Participation

    This is about how NCPs seek to involve businesses in their mediation processes and the penalties for non-participation.

  • 14.2 Effective Cooperation Between NCPs

    This code is about the effectiveness of the cooperation and coordination between different NCPs during investigations and the mediation process, including both effective and ineffective cooperation.

  • 14.3 Field Investigation

    This code is about conducting on-site investigations to gather information and evidence.

  • 14.4 Hired Legal Experts/Consultants

    This code is about the involvement of legal experts or consultants to aid in the investigation or mediation process.

  • 14.5 Hired Professional Mediators

    This code is about the use of professional mediators to facilitate the mediation process between parties.

  • 14.6 Hired Translators

    This code is about hiring translators to assist in communication during the investigation and mediation processes.

  • 14.7 Inclusion of Victims in the Mediation Process

    This code is about ensuring the participation and inclusion of victims in the mediation process.

  • 14.8 Independent Research/Fact-Finding

    This code is about conducting independent research and fact-finding to gather information relevant to the case.

  • 14.9 NCP Cooperation with Other Organizations

    This code is about the cooperation between NCPs and other organizations to enhance the investigation and mediation process.

Parent code 15: Outcome/Result of the NCP Case

This parent code captures the various possible outcomes and results of cases handled by National Contact Points (NCPs). It includes a range of resolutions, agreements, and actions that may arise from the NCP process, highlighting the effectiveness and impact of NCP interventions. The outcomes may include formal agreements, cessation of harmful activities, policy changes, acknowledgments, financial compensation, and other forms of resolution. Each sub-code under this parent code provides specific insights into the types of results that can emerge from the NCP's mediation and investigative efforts.

  • 15.1 Agreement Outside the NCP Proceeding

    This code is about cases where an agreement was reached outside the formal NCP proceedings.

  • 15.2 Cease of Activity/Disengagement

    This code is about cases where the company ceased certain activities as a result of the NCP proceedings and also about the cases where the company disengaged from certain business activities or suppliers following the NCP proceedings.

  • 15.3 No Agreement

    This code is about cases where no agreement was reached during the NCP proceedings.

  • 15.4 Acknowledgements/Apologies

    This code is about cases where the company issued acknowledgements or apologies as a result of the NCP proceedings.

  • 15.5 Changes of Actions/Policy Made by the Result of NCP Proceedings

    This code is about policy or action changes in company management as a result of NCP proceedings.

  • 15.6 Written Agreement Resulted by the NCP Proceeding

    This code is about cases where a written agreement, memorandum, mandate, or other contract was concluded at the end of the NCP procedure.

  • 15.7 Financial Compensation/Refund

    This code is about cases where financial compensation was provided as a result of the NCP proceedings.

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