A/HRC/8/16 page 22 71. Avoiding complicity is part and parcel of the responsibility to respect human rights, and entails acting with due diligence to avoid knowingly contributing to human rights abuses, whether or not there is a risk of legal liability. Due diligence will help companies identify and act upon risks that the company should investigate or avoid so as to ensure they do not knowingly contribute to abuses, or knowingly reap benefits from such. 72. In sum, the key tools companies use to determine their human rights impacts for the purpose of fulfilling the responsibility to respect, whether human rights policies, impact assessments, integration policies and/or practices for tracking performance, should focus not only on the company’s own business activities, but also on the relationships associated with those activities, to ensure that the company is not complicit, or otherwise implicated in human rights harms caused by others. -----