…[A] small number of irresponsible UK-linked companies operating in developing countries are acting as if they are above the law, putting profit firmly before people.  In doing so they also damage the reputation of responsible British companies, undermining their efforts to operate to high standards…This report makes the case for using the law to prosecute such irresponsible companies.  This would incentivise companies to put in place the systems necessary to prevent harm before it happens, deterring businesses from turning a blind eye in the knowledge that they are unlikely ever to be held to account…[T]he government needs to put in place a legal framework to hold companies to account and allow victims justice.  Using the law to hold companies to account in the UK if they cause serious harm in developing countries is legally possible, urgently needed and would have support from business leaders, the public and parliamentarians.  Political will and ambition are needed to make this change a reality.  If the government is serious about tackling poor business practice, it should not hesitate to act…