| 总结: | The purpose of this article is to critically examine the obvious gaps in international law in terms of holding transnational corporations accountable for the commission of serious human rights violations. Faced with the great challenge presented by the systematic impunity of these legal entities, the only answer may be to regulate their activities. This being the case, on the one hand, this brief analysis proposes that the requirement of responsibilities to companies must come both from the international order (and not only through soft-law mechanisms such as the UN Guiding Principles, but through binding norms derived from an international treaty), as well as from the internal one, through national laws. And together with this new regulation that is emerging in some States, a bold judicial exercise is required both by national courts and by an International Criminal Court whose Statute deserves to be reformed.
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