On the international forum, the subject of business and human rights is increasingly being taken. It is in the scope of interest of such organizations as: the European Union, the Council of Europe, the United Nations and the Organization for Economic Cooperation and Development. The international community has developed numerous initiatives and taken practical measures to precisely define the role and responsibility of individual entities in the field of protection and respect for human rights. Poland is also actively involved in the process of creating a new approach to this issue. States have the obligation to respect and implement the provisions relating to human rights. It is a lasting process because human rights are changing. Their scope of protection increases in response to changing political, social and technological conditions. United Nation Human Rights Council, in 2011, adopted guidelines on business and human rights. Their goal is to reduce the risk of infringing these rights in connection with business operations.