HUMAN RIGHTS VIOLATIONS BY TRANSNATIONAL COMPANIES IN BRAZIL: PERSPECTIVES ON ACCOUNTABILITY FROM INTERNATIONAL HUMAN RIGHTS LAW

This work aimed to analyze perspectives for effective accountability of transnational companies for human rights violations that they commit/ will commit based on international human rights law. The concepts of transnational companies were presented and human rights violations committed by such entities in Brazil were identified. The methodology adopted was bibliographic, exploratory, aided by the deductive method, starting from the general analysis of cases, documents, scientific articles, and doctrines. The contradicted argument is that only Corporate Social Responsibility mechanisms and soft law instruments are sufficient for the effective accountability of transnational companies. What was sought were arguments to defend the need for a binding treaty on Companies and Human Rights with mechanisms to hold transnational companies accountable. In this way were presented, the advances of the United Nations on the subject, the line of thought that defends the need for a binding treaty, and the revised project of a legally binding instrument.