A/HRC/41/43 United Nations General Assembly Distr.: General 23 May 2019 Original: English Human Rights Council Forty-first session 24 June–12 July 2019 Agenda item 3 Promotion and protection of all human rights, civil, political, economic, social and cultural rights, including the right to development Gender dimensions of the Guiding Principles on Business and Human Rights Report of the Working Group on the issue of human rights and transnational corporations and other business enterprises* Summary In the present report, submitted to the Human Rights Council pursuant to Council resolutions 17/4 and 35/7, the Working Group on the issue of human rights and transnational corporations and other business enterprises highlights the differentiated and disproportionate impact of business activities on women and girls. It develops a gender framework for the Guiding Principles on Business and Human Rights and proposes gender guidance specific to each of the 31 guiding principles. Both States and business enterprises should consider the gender framework and guidance set out in the present report and the annex thereto in implementing the Guiding Principles. * Agreement was reached to publish the present report after the standard publication date owing to circumstances beyond the submitter’s control. GE.19-08453(E) 