In its resolution 2001/3, the United Nations Sub-Commission on the Promotions and Protection of Human Rights asked its Working Group on the Working Methods and Activities of Transnational Corporations to "contribute to the drafting of relevant norms concerning human right and transnational corporations and other economic units whose activities have an impact on human rights." (U.N.Doc E/CN.4/Sub.2/RES/2001/3). In response to that request and a previous similar request in resolution 1998/8, the Working Group prepared the Norms on the Responsibilities of Transnational Corporations and Other Business Enterprises with Regard to Human Rights [Norms], the latest version of which can be found at E/CN.4/Sub.2/2002/13 (annex) (2002). In addition, the members of the Working Group also prepared the Commentary on the Norms on the Responsibilities of Transnational Corporations and Other Business Enterprises with Regard to Human Rights [Commentary] to serve as a reference for the practical interpretation and further development of the Norms. Both these documents have been widely disseminated to governments, intergovernmental organizations, nongovernmental organizations, transnational corporations, other business enterprises, unions, and other interested parties seeking any suggestions, observations, or recommendations.

The Norms are based on international human rights law and existing norms relating to transnational corporations and other business enterprises such as the ILO Tripartite Declaration of Principles concerning Multinational Enterprises and Social Policy, OECD Guidelines for Multinational Enterprises, the United Nations Global Compact, and the Draft United Nations Code of Conduct on Transnational Corporations

In an attempt to simplify and highlight some of the key differences and similarities between the Draft Human Rights Norms and its predecessors, the following four "At a Glance" charts were created. Each chart is a comparison between the Norms and another document, namely: the ILO Tripartite Declaration of Principles concerning Multinational Enterprises and Social Policy, the OECD Guidelines for Multinational Enterprises, the United Nations Global Compact, and the United Nations Code of Conduct on Transnational Corporations. The charts provide very brief comparisons of the scope, purpose, implementation, and sources of each document.

The Norms and the Commentary indicate a number of approaches to implementation. Those approaches are also summarized in the expectation that they will be developed and further methods of implementation will be proposed.