This article analyzes the relationship between business and human rights. It declares sources and contents of the obligation of respecting human rights imposed on business enterprises by initiatives of international organizations, mainly, the framework drafted by the special representative of UN secretary general on the issue of human rights and transnational corporations and other business enterprises' John Ruggie (Ruggie Report 2008) and the Guiding Principles of Ruggie Report on Business and Human Rights Implements the United Nations' Protect, Respect and Remedy Framework 2011.

Also, the article studies state's role to deal with human rights abuse by business enterprises. It declares that role of the state by analyzing national legislation and international legal relationship of sultanate of Oman.

31^st year – Issue No. 70 – April 2017