A/HRC/20/29 international and regional bodies that have existing accountability mechanisms is necessary. The Working Group will seek to survey the landscape of existing accountability mechanisms in global and regional governance structures, as well as relevant private regulatory efforts, in order to identify gaps in coverage and opportunities to build upon and strengthen existing remedy channels. 3. Building an environment receptive to the Guiding Principles 59. Local contexts will not always be conducive to straightforward implementation or dissemination of the Guiding Principles. Many business enterprises operate in environments subject to little positive external pressure to respect human rights. Some companies may initially fail to see the relevance of the Guiding Principles to safeguarding and ensuring the sustainability of their business. To build a conducive environment for the uptake of the Guiding Principles, the Working Group appreciates that (a) stakeholders must be empowered to demand that States and business enterprises meet their respective duties and responsibilities; (b) actors committed to supporting implementation and dissemination efforts must be equipped with the appropriate tools, skills and resources; and (c) the “business case” for respecting human rights must be built for both States and business enterprises. With regard to all three aspects, promoting efforts to build the capacity of relevant actors is of key importance. 60. Activate the demand for implementation of the Guiding Principles: Investors, consumers, workers, trade unions, civil society and affected persons, including indigenous communities, demand in increasingly vocal and visible ways that States and business enterprises address the human rights impact of business activities. It is the basic expectation of society as a whole that companies should respect human rights throughout their operations and in their business relationships. These voices each add their weight to the demand for States and business to fulfil their duties and responsibilities as laid out in the Guiding Principles. As such, they play a crucial role in supporting uptake. The Working Group will therefore seek to promote dialogue between stakeholders, including by enabling such voices to be heard in its various efforts to aid in the dissemination and implementation of the Guiding Principles. 61. Reach new audiences and actors: For the Guiding Principles to achieve their true potential, they must be well understood and applied effectively by a wide audience of practitioners, in all regions. This will form part of a specific work stream for the Working Group (see paragraphs 63 – 74 below). 62. Promoting the “business case” for States and business enterprises: There is a growing body of testimony indicating that failure to address the human rights impact of business activities may in some cases lead to significant negative legal, financial, operational and reputational consequences for companies. At the same time, implementing the Guiding Principles can serve as an integral component of long-term value creation, corporate citizenship and business sustainability. With regard to implementation by States, ensuring enhanced protection against business-related human rights harm, and the promotion by States of business respect for human rights, may help to prevent significant social, economic and environmental costs while also contributing to more equitable, inclusive, broad-based and socially sustainable economic development outcomes. In addition to stressing these points, the Working Group will emphasize the legitimacy of the Guiding Principles, provided by their grounding in existing international human rights standards, institutional backing and multi-stakeholder support, their normative clarity and inherent utility, as well the increasing availability of tools and resources that may support their implementation by both States and companies. 14

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