完整原文
The extraterritorial operations of multinational enterprises inevitably transcend the jurisdictional boundaries of traditional state-centric international human rights law, thereby creating a normative vacuum where corporate accountability often remains elusive. While foundational treaties were historically designed to bind sovereign states, the contemporary business and human rights paradigm increasingly relies on quasi-regulatory instruments, most notably the United Nations Guiding Principles on Business and Human Rights, to bridge this regulatory asymmetry. Central to this evolving framework is the mandate for mandatory human rights due diligence, which compels parent corporations to proactively identify, prevent, and mitigate adverse impacts across their complex global supply chains rather than deferring responsibility to subsidiary entities. Nevertheless, the persistent fragmentation of domestic implementation mechanisms and the doctrinal challenges of piercing the corporate veil frequently undermine the substantive enforcement of these cross-border human rights obligations. Ultimately, achieving robust corporate accountability requires a paradigm shift from voluntary compliance to a cohesive hybrid regulatory architecture that harmonizes transnational judicial reach with localized compliance standards.