In the implementation of the UN Guiding Principles on Business and Human Rights, little emphasis has been put on the criminal law as a mechanism to hold corporations to account. From a doctrinal perspective, the main stumbling block for a more intensive use of the criminal law appears to be how to establish jurisdiction and liability with regard to corporate involvement in human rights violations in transnational supply-chains. On closer inspection, however, domestic criminal law offers surprising, although largely untested opportunities in this respect. Criminal liability could notably be based on violations of a corporate duty of care violation, whereas jurisdiction could, relatively non-controversially, be grounded on the principles of territoriality, nationality, and universality. The Dutch criminal law system is used as a case-study in this article.

中文翻译：

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对公司侵犯人权的问责：荷兰国家刑事管辖权可能对跨国公司行使的经验教训

在《联合国商业与人权指导原则》的实施过程中，很少强调将刑法作为追究公司责任的机制。从教义的角度来看，更深入地使用刑法的主要障碍似乎是如何确立对跨国供应链中侵犯人权的公司的管辖权和责任。然而，如果仔细检查，国内刑法在这方面提供了令人惊讶的、但基本上未经检验的机会。刑事责任尤其可以基于违反公司注意义务的行为，而相对而言，管辖权可以基于地域性、国籍性和普遍性原则，这相对没有争议。