| Summary: | This article analyzes how the activities of transnational corporations have been questioned by international organizations since the 1990s and how, in particular, based on Resolution 26/9 of 2014 of the United Nations Organization, a binding treaty is considered to hold corporations accountable for cases of human rights violations. The discussion begins by highlighting concepts such as corporate social responsibility. At this moment, there is the expectation of a voluntary ethical conduct of corporations. However, given recurring rights violations, the debate has begun to incorporate the defense of human rights and society’s claims to create international norms of accountability. The methodology constituted bibliographical, documentary research and case study. The conclusion suggests that the UN guidelines on the subject fall within an asymmetric international system of fragile national governments. Despite the transformations in the debate, these guidelines are consequently insufficient to prevent impunity and protect populations from corporate power.
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