A/HRC/41/44/Add.2 IV. Areas of international cooperation and development assistance as forms of international solidarity A. Labour rights and corporate social responsibility 36. The Independent Expert was pleased to learn about the efforts that have been made by the Government and by several civil society organizations, company employees and private businesses to get Dutch companies to implement corporate social responsibility and human rights principles in their work abroad, most often in accordance with the Guiding Principles on Business and Human Rights and the Organization for Economic Cooperation and Development (OECD) Guidelines for Multinational Enterprises. He was also impressed by the Government’s commitment to the promotion of labour rights, particularly in international forums such as the International Labour Organization, the European Union, the World Trade Organization, OECD and the United Nations. 37. The foreign trade and development cooperation policy also aims to have goods and services sustainably made and with respect for human rights, as everyone should have the opportunity to find decent work and be paid a living wage. The Government mentioned that it follows an integrated approach to corporate social responsibility and sustainable global value chains, and is working on upscaling this approach to the European Union level in order to increase its impact. 38. Dutch businesses are linked to businesses and employees in other countries through their production chains. Through the foreign trade and development cooperation policy, the Netherlands is pursuing an integrated approach to sustainable value chains together with the business community and non-governmental organizations (NGOs) like Solidaridad, IDH – The Sustainable Trade Initiative and the UTZ programme providing certification for sustainable farming of coffee, tea, cocoa and hazelnuts. Positive results have already been achieved in the textile and palm oil sectors, as Dutch businesses have almost achieved their aim of buying only 100 per cent sustainable palm oil by 2020. The Government also wants to make a difference in the cocoa sector, where the business community has also committed itself to 100 per cent sustainable purchasing. 39. The Government is also pursuing a policy to raise the minimum wage to an acceptable level and eradicate child labour through a multi-stakeholder approach, where Governments, businesses and civil society organizations create the conditions for improvement. The Netherlands is therefore working with businesses and NGOs and with other Governments and international organizations to create reliable institutions and effective legislation that promotes sustainable production and to strengthen labour inspections. Similarly, projects to advance living wages are being developed, including in the sectors in which voluntary corporate social responsibility agreements have been concluded among Dutch parties. To eradicate child labour, a special Fund against Child Labour has been established for Dutch businesses. Finally, the Government is helping Dutch businesses to apply due diligence to identify the risks of abuses in their supply chains and to prevent and mitigate such risks as far as possible. Trade associations, businesses, labour unions, civil society organizations and Government work together to achieve this through voluntary agreements. B. Climate change 40. The Independent Expert was informed of the commitment of the Dutch Government to climate action, both at home and abroad. The Netherlands is a signatory to the climate agreement concluded in Paris at the end of 2015, and has set high national ambitions (e.g., by 2030, greenhouse gas emissions must be reduced by 49 per cent compared with 1990 levels); this will require far-reaching changes. At the international level, the Governments and the private sector of developed countries, including in the Netherlands, have pledged jointly to invest $100 billion a year in climate adaptation and mitigation in developing countries in the period from 2020 to 2025. The Netherlands is active in many areas in 8

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