A/HRC/35/32 United Nations General Assembly Distr.: General 24 April 2017 Original: English Human Rights Council Thirty-fifth session 6-23 June 2017 Agenda item 3 Promotion and protection of all human rights, civil, political, economic, social and cultural rights, including the right to development Report of the Working Group on the issue of human rights and transnational corporations and other business enterprises Note by the Secretariat The present report provides reflections on the challenges and opportunities for small and medium-sized enterprises in the implementation of the Guiding Principles on Business and Human Rights. It highlights the role of these enterprises in global supply chains and their impact on human rights, and the roles of Governments, business associations and international organizations in providing essential support to these enterprises in their implementation of the Guiding Principles. The aim of the report is to serve as a starting point for discussions on how these enterprises can scale up implementation of the Guiding Principles. GE.17-06514(E) 