Abstract
The process of preparing the Reference Project developed at the United Nations has resulted in six negotiating sessions 2015 to 2020 during which three successive drafts of the Project have been prepared (2018, 2019 and 2020), and is a process that remains open pending further meetings (2021) pending a final result that, for now, is uncertain. It discusses the main aspects of the Project discussed in each of the previous periods of negotiations and assesses the content of each of the three drafts of the Project. The study concludes with the presentation and gloss of the current state of the debate, making special mention of the following issues of the Project: its subjective and objective scope, the obligations of states and transnational corporations and other companies involved; the access to justice for victims; the scope of jurisdiction to deal with breaches and reparation for damages. The first novelty of the project is its condition of binding; if it is approved in the terms envisaged, it would represent the end of the paradigm of voluntariness prevailing until now in the international organization of human rights in the field of multinationals.