Consumers, employees, non-governmental organizations, political parties, public and private investors, stock market sustainability indicators and other institutions and social stakeholders are demanding ever more loudly that business must build its legitimacy, identity and responsibility on the basis of respect for international human rights standards, above all with regard to its overseas activities. The responsibility to operate with human rights due diligence is a global standard of expected conduct for all business enterprises wherever they operate. With this Plan the Spanish Government seeks to implement the commitments acquired by Spain at the United Nations, the European Union and internally. The Plan follows the UN Guiding Principles on Business and Human Rights.