Human rights are universal and belong to every human being in every human society. However, the “Western” philosophic foundations of human rights are not universally accepted in the Asian region, especially in Japan. Likewise, business and human rights standards (such as the United Nations Guiding Principles on Business and Human Rights, UNGPs) are universally accepted. Yet, their implementation should be based on each different context...Based on this context, the Caux Round Table Japan started its work to implement “Business and Human Rights” in 2012 by establishing a platform to discuss human rights and their relevance to business operations. The platform is formed together with business, NGOs and academic institutions...