This chapter aims to reflect upon the relationship between corporate social responsibility (CSR) and human rights. We argue that although CSR is a good attempt to propose better practices for managerial decisions, a human rights perspective enriches this vision. Therefore, the authors will define the meaning of a human rights perspective for business activities and, specifically, for CSR. The authors apply the idea of res extra commercium to human rights and CSR. As a first step, both factors need to be identified as moral absolutes. Essentially, businesses should start by identifying areas of human activity that are off limits.
