Technology companies have played a central role worldwide during the COVID-19 pandemic by assisting states, individuals, businesses and other entities to get through not only a public health crisis but also a socio-economic one. Through an investigation of reliance and corporate power over human rights in the context of COVID-19, this contribution investigates whether current understandings of ‘proportionate means’ of meeting the responsibility to respect are sufficient and whether considerations of ‘enhanced due diligence’ are appropriate in this context. Following an exploration of the reliance on, and power of, tech companies during the pandemic, this contribution investigates changes in the factors that determine what proportionate means of meeting the responsibility to respect under Principles 14 and 15 of the United Nations Guiding Principles on Business and Human Rights (UNGPs) look like, including through a power lens. Finally, based on the concept of ‘enhanced due diligence’ for businesses operating in conflict affected regions, this contribution scopes out similarities to the COVID-19 context and explores the opportunity of employing heightened human rights due diligence in contexts such as COVID-19. Ultimately, this contribution tackles the understudied notion of ‘proportionate means’, probes the influence that power has on the corporate responsibility to respect, and suggests the need for enhanced due diligence where there is significant change, power and reliance. This does not only bear significance during the pandemic, but can also help develop an enhanced understanding of corporate responsibility and due diligence requirements post-pandemic.