As a positive influence of the UN Guiding Principles on Business and Human Rights and the OECD Guidelines, in the last years many multinational companies have adopted practices and standards of protection of human rights and the environment. However, these practices have proven to be insufficient when looking at the harmful events involving human rights and environmental resources, which seems even more problematic in the current context of sanitary and socioeconomic crisis derived from the covid-19 pandemic. On the other hand, these past few years have also seen the adoption of legal provisions on non-financial communications of large enterprises, some sectorial regulations at the EU level and national laws on human rights and environmental due diligence duties, which could help to overcome the situation described above. This article aims at analysing whether and how, in the current and future legal framework, contractual instruments can contribute to the goal of human rights and environmental protection as regards business activities and how important their role can be in terms of sustainability and corporate social responsibility.

作为联合国商业与人权指导原则和经合组织的积极影响指南，在过去几年中，许多跨国公司已经采用了保护人权和环境的做法和标准。然而，在审视涉及人权和环境资源的有害事件时，这些做法已被证明是不够的，在当前由 covid-19 大流行引发的卫生和社会经济危机的背景下，这似乎更加成问题。另一方面，过去几年也出现了有关大型企业非财务通信的法律规定、欧盟层面的一些行业法规以及有关人权和环境尽职调查义务的国家法律，这有助于克服上述情况。本文旨在分析在当前和未来的法律框架中是否以及如何，