The topic of business and human rights has gained importance within the United Nations (UN), the European Union (EU), and the Council of Europe (CoE). The international community has developed numerous initiatives and undertaken practical actions aimed at precisely defining the roles and responsibilities of governments, businesses, and civil society in the protection and respect of human rights. Poland has been actively involved in the process of developing a new approach to this issue at both national and international levels.

The UN Human Rights Council adopted by consensus in 2011 the UN Guiding Principles on Business and Human Rights, developed by a team of experts led by Professor John Ruggie. The Guiding Principles represent an important step for the international community to reduce the risk of business-related human rights abuses. They focus on states’ obligations to ensure the protection of the individual’s rights from business-related violations. They also emphasise the role of businesses in implementing and protecting human rights, arising from both national law and international obligations. The Guiding Principles place a significant emphasis on ensuring that states have effective mechanisms, both judicial and non-judicial, for addressing complaints about business-related human rights abuses. According to the Guiding Principles, victims should be guaranteed access to remedies and the ability to seek redress for grievances.

In accordance with the recommendations of the UN, the EU, and the Council of Europe, the Polish government has prepared a "National Action Plan for the Implementation of the UN Guiding Principles on Business and Human Rights" (NAP). Two editions of the NAP have been prepared so far – for 2017-2020 and 2021-2024 – and were adopted by the Council of Ministers on 29 May 2017 and 8 October 2021, respectively. Final reports were prepared for both editions and submitted to the Council of Ministers (the last final report on 18 June 2025). The NAP is coordinated by the Ministry of Foreign Affairs.

The NAP, through the implementation of the UN Guiding Principles, aims primarily to enhance the protection of human rights and expand the possibilities of seeking justice when these rights are violated by businesses. The inclusion of information in the NAP on government actions promoting corporate social responsibility, as well as references to strategic documents in this area, reflects the state's conscious policy of supporting businesses while simultaneously emphasizing the need for them to respect human rights. The NAP includes information on actions already included in the plans of individual ministries and institutions, as well as anticipated analyses of possible changes to Polish law and actions aimed at improving human rights protection.