比例原则有助于实施联合国《工商企业与人权指导原则》确立的尊重人权的原则。董事作出可能卷入负面人权影响的商业决策时适用比例原则是基于比例原则作为法律原则的要求,并因此产生法律约束力。缅甸莱比塘铜矿项目生动地展示了公司经营决策过程中应当如何依靠比例原则实现尊重人权的责任。比例原则的固有缺陷可以通过强化董事的证明责任及纳入企业社会责任信息披露等措施予以改进。

The proportionality principle contributes to the implementation of the respect of human rights established in the Guiding Principles on Business and Human Rights. The binding force of the employment of proportionality in making business decisions concerning the involvement of negative impacts of human rights comes from its principles rather than legal duty. Letpadaung Copper Mine Project is a vivid example to show how to realize the aim of respecting human rights by using the proportionality principle. Nevertheless, the flaws of the proportionality principle can be cured through strengthening directors' responsibility of demonstration and bringing into the legal system of corporate disclosure of nonfinancial information.