The Scottish Government’s Guidance on due diligence: human rights sets out recommendations on how we, our executive agencies and non-departmental public bodies should undertake appropriate due diligence on companies, including their human rights record, before entering into an investment relationship with them.As the guidance makes clear, this should include an assessment of whether an individual or company, including any parent or subsidiary, has been associated with human rights abuses anywhere in the world.It is for the Accountable Officer of each agency and non-departmental public body to ensure that their organisation complies with guidance issued by Scottish Ministers.In operationalising the Scottish Government guidance, Scottish Enterprise’s Customer Due Diligence Procedure sets out the process it follows in undertaking human rights due diligence checks on companies it works with.