The frequent behavior deviation and serious infringements of enterprises indicate that CSR fails toguide corporate governance effectively due to its theoretical defects such as vague concept, enterprise centralismand non-mandatory. The concept of corporate human rights obligations, which arises from the internationalbusiness and human rights agenda, with certainty and openness of concept, value and indivisibility of thepurpose and characters of non-voluntary and remediable, could solve the theoretical problems of CSR to someextent. Meanwhile, corporate human rights obligations are operable and can be realized through the joint actionsof the state and enterprises. The state should foster a corporate culture that respects human rights, ensure policycoherence, and provide state-based remedies; enterprises should make policy commitments, carry out humanrights due diligence, and remedy early and directly.