This Interpretive Guide provides additional background explanation to the Guiding Principles on Business and Human Rights relating to the corporate responsibility to respect human rights. It does not change or add to the provisions of the Guiding Principles or to the expectations that they set for business. Nor is it an operational manual that explains exactly how to put the Guiding Principles into practice. Rather, it is a resource for business, governments, civil society, investors, lawyers and others who engage with business on human rights to support a fuller understanding of the meaning and intent of the Guiding Principles.