This article conceptualizes corporate accountability under international law and introduces an analytical framework translating corporate accountability into seven core elements. Using this analytical framework, it then systematically assesses four models that could be used in a future business and human rights (BHR) treaty: the United Nations Guiding Principles on Business and Human Rights model, the Universal Declaration of Human Rights model, the progressive model, and the transformative model. It aims to contribute to the BHR treaty negotiation process by clarifying different options and possible trade-offs between them, while taking into account political realities. Ultimately, the article argues in favour of the BHR treaty embracing a progressive model of corporate accountability, which combines ambitious development of international law with realistic prospects of state support.

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国际法中的公司责任概念化：商业与人权条约的模型

本文将国际法下的公司责任概念化，并介绍了一个将公司责任转化为七个核心要素的分析框架。使用此分析框架，然后系统地评估可用于未来商业与人权 (BHR) 条约的四种模型：联合国商业与人权指导原则模型、世界人权宣言模型、进步模型，以及转换模型。它旨在通过澄清不同的选择和它们之间可能的权衡，同时考虑到政治现实，为 BHR 条约谈判进程做出贡献。最终，文章主张 BHR 条约采用渐进式企业问责模式，