The UN Guiding Principles on Business and Human Rights (UNGPs) (Option C) are based on the "Protect, Respect, and Remedy" framework, which outlines:
State duty to protect human rights.
Corporate responsibility to respect human rights.
Access to remedies for victims of human rights violations.
Option A (CHRB) assesses company performance but is not the foundation of this framework.
Option B (OECD MNE Guidelines) also address corporate responsibility but are broader than human rights.
References:
United Nations Human Rights Office: UNGPs (2011)
OECD Due Diligence Guidelines on Human Rights
PRI Investor Toolkit on Human Rights