The campaign to mark the 60th anniversary of the Universal Declaration of Human Rights (UDHR) during 2008 is well underway... But what does the 60th anniversary mean for business?... First, we should acknowledge the progress made by many corporate leaders over the past decade in understanding the relevance of human rights... Second, today few question the central tenet that “all organs of society” (as the Universal Declaration puts it), including business, have human rights responsibilities... But it is also clear that a great deal of work remains. To start, even the most committed managers still need more practical guidance on what human rights mean for them... [N]ot enough attention has been given to the role of government in protecting against third-party abuses of rights, including by business entities, through appropriate and universally enforced national regulation... We need to find ways to engage private and state-owned enterprises from emerging market economies... The 60th anniversary of the Universal Declaration presents a key opportunity to address these challenges.