This book analyses National Action Plans on Business and Human Rights as a significant step in the development of corporate human rights responsibilities. Guided by discursive institutionalism and framed by an interpretation of the policy field as a competition of distinct ideas, this study uses the examples of Sweden and Germany to illuminate in detail the influence of state and non-state actors in the policy process, showing under which conditions corporate human rights responsibilities develop towards greater obligation. The study makes an innovative theoretical and empirical contribution to political science research on human rights.