A/HRC/35/32 incentivize them to implement the Guiding Principles through a mix of mandatory and voluntary measures; (b) Provide dedicated support for small and medium-sized enterprises in the implementation of the Guiding Principles, including by translating the requirements therein to the local context and providing practice-based capacity-building opportunities for the implementation of the Guiding Principles in collaboration with other stakeholders; (c) Embed the standards of the Guiding Principles into existing processes and platforms for supporting small and medium-sized enterprises in order to achieve more effective policy coherence across government policies and departments; (d) Integrate the Guiding Principles in business relationships with small and medium-sized enterprises — by requiring respect for human rights in public procurement processes from those enterprises that benefit from government loans, subsidies and financial services — and in the supply chains and business relationships of State-owned companies; (e) Involve small and medium-sized enterprises in the development of national action plans for business and human rights as an avenue by which to increase their awareness and communicate the expectations of such enterprises; (f) Include opportunities to support the implementation of the Guiding Principles in guidance and standards of their development agencies; (g) Provide dedicated support for small and medium-sized enterprises in the implementation of the Guiding Principles, including by simplifying the requirements of Guiding Principles and providing capacity-building opportunities; (h) Embed the standards of the Guiding Principles into existing processes and platforms for supporting and incentivizing small and medium-sized enterprises to implement the Guiding Principles; (i) Work with Government development agencies to include opportunities to support the implementation of the Guiding Principles in their standards; (j) Create opportunities for more small and medium-sized enterprises to transition from the informal to the formal sector so that they may be fully supported in the implementation of the Guiding Principles. 74. The Working Group recommends that small and medium-sized enterprises: (a) Seek support from employer and industry associations to learn about international standards and practical tools for implementing the responsibility to respect human rights and engage in peer learning networks; (b) Draw on lessons from established compliance mechanisms, including environmental sustainability, health and safety, anti-corruption and anti-trafficking; (c) Use existing social responsibility processes — including Global Compact reporting, sustainability reporting (such as the Global Reporting Initiative), national and international certification standards (such as ISO 26000) — as platforms for implementing the Guiding Principles; (d) Draw on lessons from established compliance mechanisms and programmes, including environmental sustainability, health and safety, anticorruption and anti-trafficking; (e) Utilize peer support systems within and across different sectors to share knowledge, experiences and the implementation of the Guiding Principles. 75. The Working Group recommends that transnational corporations: (a) Incentivize respect for human rights in business relationships with small and medium-sized enterprises by integrating the Guiding Principles in supplier codes of conduct and contractual clauses; 19