A/HRC/RES/32/10 4. Encourages States to consider undertaking a review of the coverage and effectiveness of domestic law regimes that are related to respect by business enterprises for human rights with a view to improving accountability and access to effective remedy in cases of business involvement in human rights abuses, taking into account the legal and practical challenges arising from the organization and management of business enterprises and complex global supply chains, drawing, as appropriate, from the report of the High Commissioner;1 5. Also encourages States to develop a comprehensive strategy for improving accountability and access to remedy, as appropriate, including by taking the report of the High Commissioner into consideration, in a manner appropriate to local legal structures, traditions, challenges and needs, for instance as a part of national action plans on business and human rights and through other related initiatives; 6. Further encourages States to take steps to improve the effectiveness of international cooperation between State agencies and judicial bodies with respect to law enforcement of domestic legal regimes to address business-related human rights abuses; 7. Invites States to work through relevant intergovernmental processes to enhance accountability and access to remedy for victims in cases of business involvement in human rights abuses; 8. Invites regional and international bodies responsible for promoting and facilitating international cooperation with respect to cross-border investigation, legal assistance and enforcement of judicial decisions to take steps to improve the speed and effectiveness of such cooperation in cross-border cases of business-related human rights abuses through legal, practical and capacity-building means; 9. Calls upon all business enterprises to meet their responsibility to respect human rights as stated in the Guiding Principles and in other applicable standards, including for example by actively contributing to initiatives aimed at fostering a culture of respect for the rule of law, participating in good faith in domestic judicial processes, and by establishing effective operational-level mechanisms to enable the early resolution of grievances; 10. Encourages business enterprises to share publicly information regarding their human rights policies and procedures to enhance stakeholder engagement with respect to business operations and the preventative measures that businesses can take; 11. Recognizes the role of the Working Group on the issue of human rights and transnational corporations and other business enterprises in promoting the effective implementation of the Guiding Principles and exploring options for enhancing access to effective remedies, including by, inter alia, using the report of the High Commissioner to provide guidance on the development and implementation of national action plans and other related initiatives, and requests the Working Group to prepare a study on best practices and how to improve on the effectiveness of cross-border cooperation between States with respect to law enforcement on the issue of business and human rights, drawing on the report as appropriate, and to report to the Human Rights Council at its thirty-fifth session; 12. Welcomes the role of the Working Group in guiding the annual Forum on Business and Human Rights and in convening regional forums to discuss challenges and lessons learned in a regional context, and invites the Working Group to include challenges, opportunities and lessons learned when improving accountability and access to judicial remedy for business-related human rights abuse as an item on the agenda of the annual Forum in 2016; 3

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