Due to globalisation, multinational enterprises (MNEs) have gained significant influence on an international scale. This influence largely stems from their ability to relocate operations to countries that offer lower labour costs and fewer regulations. As a result, the authority of host nation governments is often undermined, as these governments strive to attract foreign direct investment to reduce unemployment and stimulate economic growth. Consequently, host nations are incentivised to implement laws aimed at attracting MNEs, sometimes at the expense of human rights and core labour rights. This chapter offers a foundational introduction to the study, outlining the contextual background and clarifying the research question. It also highlights the significance of the study. The chapter introduces the concepts of MNEs and human rights due diligence, providing statistics on several significant violations of internationally recognised human and labour rights. Additionally, it explains the historical context surrounding the use of soft law instruments aimed at promoting compliance with human and labour rights by MNEs.