A/HRC/11/13 page 8 of the untenable position of being associated with possible overseas corporate abuse. And it can provide much-needed support to host States that lack the capacity to implement fully an effective regulatory environment on their own. 17. States have long been aware of the range of measures required of them in relation to abuse by State agents. Moreover, most States have adopted measures and established institutions in certain core areas of business and human rights, such as labour standards and workplace non-discrimination. But beyond that, the business and human rights domain exhibits considerable legal and policy incoherence, as discussed in the Special Representative’s 2008 report. 18. There is “vertical” incoherence, where Governments sign on to human rights obligations but then fail to adopt policies, laws, and processes to implement them. Even more widespread is “horizontal” incoherence, where economic or business-focused departments and agencies that directly shape business practices - including trade, investment, export credit and insurance, corporate law, and securities regulation - conduct their work in isolation from and largely uninformed by their Government’s human rights agencies and obligations. 19. Domestic policy incoherence is reproduced at the international level. This results in ambiguous and mixed messages to business from Governments and international organizations. 20. Recent legal and policy developments begin to address some of the challenges. In previous reports, the Special Representative noted four significant legal developments: the growing international harmonization of standards for international crimes that apply to corporations under domestic law, largely as a by-product of converging standards applicable to individuals; an emerging standard of corporate complicity in human rights abuses; the consideration by some States of “corporate culture” in deciding criminal responsibility or punishment; and an increase in civil cases brought against parent companies for their acts and omissions in relation to harm involving their foreign subsidiaries.24 21. In the policy realm, a growing number of States are adopting corporate social responsibility (CSR) policies.25 They vary in content and form, but generally encourage responsible business practices, including fostering business understanding of and respect for human rights. In some cases, access to official assistance, such as export credit or investment insurance, may be linked to companies having a CSR policy, participating in the United Nations Global Compact, or confirming their awareness of the OECD Guidelines. 22. The Special Representative considers it important for all stakeholders, including Governments, to learn more about these policy developments and how they may contribute to 24 25 A/HRC/4/35, paras. 19-32; A/HRC/8/5, paras. 31 and 90; A/HRC/8/16. Many OECD countries have such policies. Elements can also be found in Brazil, China, Indonesia and elsewhere.