Based on an analysis of the most important international law journals and textbooks, the book compares the discourses on business and human rights in the US and Germany. The comparison shows that many aspects of the topic – such as the question whether corporations do have international legal obligations – are addressed differently in the two countries. The differences identified are contextualized, inter alia, in light of the American and German international law traditions. The overarching framework of the study is the comparison of national approaches to international law (comparative international law).