A/HRC/8/5 page 15 time, the norms would have extended to companies essentially the entire range of duties that States have, separated only by the undefined concepts of “primary” versus “secondary” obligations and “corporate sphere of influence”. This formula emphasizes precisely the wrong side of the equation: defining a limited list of rights linked to imprecise and expansive responsibilities, rather than defining the specific responsibilities of companies with regard to all rights. 52. The table below shows why any attempt to limit internationally recognized rights is inherently problematic. Drawn from more than 300 reports of alleged corporate-related human rights abuses, it makes a critical point: there are few if any internationally recognized rights business cannot impact - or be perceived to impact - in some manner. Therefore, companies should consider all such rights. It may be useful for operational guidance purposes to map which rights companies have tended to affect most often in particular sectors or situations.37 It is also helpful for companies to understand how human rights relate to their management functions - for example, human resources, security of assets and personnel, supply chains, and community engagement.38 Both means of developing guidance should be pursued, but neither limits the rights companies should take into account. Business impact on human rights Labour rights Freedom of association Right to equal pay for equal work Right to organize and participate in collective bargaining Right to equality at work Right to non-discrimination Right to just and favourable remuneration Abolition of slavery and forced labour Right to a safe work environment Abolition of child labour Right to rest and leisure Right to work Right to family life 37 For example, the International Council on Mining and Metals conducted a study of 38 cases of allegations of human rights or related abuses involving mining companies in order to uncover patterns of human rights impacts. Second submission to the Special Representative, October 2006, available at http://www.icmm.com/newsdetail.php?rcd=119. 38 The companies in the Business Leaders Initiative on Human Rights (BLIHR) are developing this approach. See http://www.blihr.org.