What does the Belmont Report have to do with IRB reviews?
The Belmont Report (1979) was prepared by a government commission convened to frame “Ethical principles and guidelines for the protection of human subjects of research.” The report described three ethical principles that should be adhered to when conducting research: respect for persons, beneficence, and justice. This document provides the philosophical foundation for the Common Rule. It explicitly focused on biomedical research, however the regulations that stem from it cover behavioral and social as well as biomedical research. Quoted material here is from that report.