Abstract
Under the perspective of the law, a company is considered to be a separate legal entity. Laws in different jurisdictions, including South Africa, have incorporated this principle; the Companies Act 71 of 2008 has incorporated the concept of piercing the corporate veil, a legal principle used when it is apparent that the separate legal personality of a company is used as a facade to engage in misconduct.
Despite the inclusion of the provisions in the Companies Act 71 of 2008 that connect human rights to corporations, courts rarely employ the doctrine of piercing the corporate veil to hold corporations accountable for human rights violations. This dissertation seeks to evaluate the potential application of section 20(9) of the Companies Act 71 of 2008 as a means to establish liability for human rights violations. Furthermore, it delves into the challenges related to jurisdiction that courts often face when utilizing this section and offers solutions to overcome such obstacles.
KEY TERMS
Piercing the corporate veil; multinational companies; parent companies; corporate human rights violations; jurisdiction; UNGP.