A/HRC/42/CRP.3 41. The OECD has also articulated international standards in its Guidelines for Multinational Enterprises, which include a set of recommendations from OECD Member States to multinational enterprises operating in or from those States. 74 These recommendations specifically address “all the entities within the multinational enterprise (parent companies and/or local entities)”75 and, according to their commentaries, extend to the entire enterprise group, prescribing clear lines of accountability throughout any corporate structure.76 These standards are relevant for foreign companies that have entered into joint ventures or other business relationships with the Tatmadaw’s holding companies and subsidiaries, including through their own subsidiaries based in Myanmar. 42. The principles on which the United Nations Global Compact (Global Compact) operate also assume the responsibility of a parent company for its subsidiaries.77 The Global Compact, similar to the Guiding Principles, also provides businesses world-wide with a framework of shared values through ten principles that include respecting human rights and avoiding complicity in human rights abuses. The first principle is that businesses should “support and respect the protection of internationally proclaimed human rights”. The second principle is to “make sure that they are not complicit in human right abuses”. Complicity arises when a business helps another business or organisation carry out a human rights abuse with the knowledge that its act or omission could provide such help.78 This ‘help’ can include assistance, facilitation, legitimization or encouragement, including acts or omissions by companies (or their representatives).79 3. Business officials and criminal liability 43. International law also permits States to hold company officials criminally liable for their direct acts or omissions and for involvement with others in crimes under international law, if they aid, abet or otherwise assist in genocide, crimes against humanity and war crimes.80 It is particularly relevant to the situation in Myanmar that these modes of criminal liability can arise when business officials engage in acts or omissions that assist, encourage or lend moral support to the perpetration of a crime. 81 This can include financial assistance and the provision of goods, information and services, including banking and communications services.82 If businesses rely on the services or resources of the States or encourage the State 74 75 76 77 78 79 80 81 82 16 designed to be consistent with the OECD Due Diligence Guidance”. OECD (2016), “OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and HighRisk Areas: Third Edition,” OECD Publishing, Paris. (http://dx.doi.org/10.1787/9789264252479-en), p. 3. OECD Guidelines for Multinational Enterprises, 2011 edition, Foreword. OECD Guidelines for Multinational Enterprises, Concepts and Principles, 2011 edition, paragraph 4. OECD Guidelines for Multinational Enterprises, Commentary. UN Global Compact, Official website www.unglobalcompact.org/about/faq: “The UN Global Compact applies the leadership principle. If the CEO of a company's global parent (holding, group, etc.) embraces the Ten Principles of the UN Global Compact by sending a letter to the UN SecretaryGeneral, the UN Global Compact will post only the name of the parent company on the global list assuming that all subsidiaries participate as well. Subsidiaries that wish to directly send a letter to the UN Secretary-General to underline their commitment, whether alongside the parent company or individually, will be listed as participants, and are invited to actively participate in our activities at the global and local level, including through becoming active in the Global Compact Local Network of their host country.” Principle 2, UN Global Compact; https://www.unglobalcompact.org/what-isgc/mission/principles/principle2. Principle 2, UN Global Compact; https://www.unglobalcompact.org/what-isgc/mission/principles/principle2. Article 25(39(c) of the Rome Statute establishes criminal liability for someone who facilitates the commission of a crime by aiding, abetting or otherwise assisting in the commission or attempted commission of the crime. ICTY, Prosecutor v. Momčilo Perišic´, Case No. IT-04-81-A, Judgement (Appeal Chamber), 28 January 2013, paragraph 29. International Commission of Jurists Corporate Complicity & Legal Accountability: Report of the International Commission of Jurists Expert Legal Panel on Corporate Complicity in International Crimes, Volume 2: Criminal Law and International Crimes, 2008, p. 37-40. Joanna Kyriakakis,