Combating Human Rights Abuses Act of 2023 This bill requires the Department of Commerce to offer guidance on human rights issues to U.S. businesses, including businesses considering transactions with entities subject to the influence of countries where significant human rights abuses have occurred. Such guidance must address issues such as (1) the human rights abuses perpetuated by China's government, (2) risk factors that may be used to identify entities subject to the influence of governments implicated in human rights abuses, and (3) ways to avoid doing business with such entities. Commerce must also provide training related to human rights issues to Commerce employees who provide counseling services to businesses.