The present study on business and human rights aims analyze the mutation of the company's role in the consumer society and the resulting responsibilities of these relations globally mediated by transnational businesses. For this purpose, will be used the method of hypothetical deductive approach , based on documentary and bibliographical research. As an initial hypothesis will be adopted the premise that such changes justifies the duty to respect human rights by businesses, as proposed by the United Nations Human Rights Council, and, consequently, with the internalisation of necessary costs relating to the prevention and protection of such rights, due to the new densification of human dignity and the process of the functionalization of law.