A/HRC/41/43 (b) States should take effective steps to investigate, punish and redress businessrelated adverse impacts on women’s human rights, including sexual harassment and gender-based violence, that occur in their territory and/or jurisdiction; (c) States should create mechanisms and processes to redress extraterritorial adverse impacts caused, or contributed to, by business enterprises domiciled in their territory and/or jurisdiction, and enhance cross-border cooperation in cases with a transnational dimension; (d) States should ensure that judicial and non-judicial institutions are capable of providing gender-transformative remedies to achieve substantive gender equality; (e) States should build the capacity of judges, prosecutors, police officers and other relevant actors to ensure that they operate with gender sensitivity and without discriminatory gender stereotyping when dealing with complaints about adverse impacts on women’s human rights. Guiding principle 26 51. When taking steps to reduce legal, practical and other barriers in accessing domestic judicial mechanisms for cases of business-related human rights abuse, States should pay attention to the additional barriers faced by women in seeking effective remedies. 52. Illustrative actions: (a) In line with general recommendation No. 33 (2015) on women’s access to justice, of the Committee on the Elimination of Discrimination against Women, States should take proactive and targeted measures to reduce additional barriers that may be faced by women in holding businesses accountable for human rights abuses, for example a low level of literacy, limited economic resources, gender stereotyping, discriminatory laws, patriarchal cultural norms and household responsibilities; (b) States should introduce systematic reform to address gender bias and discriminatory power structures that disadvantage women in seeking effective remedies for business-related human rights abuses. For example, the gender pay gap would result in women having fewer resources to seek remedies; (c) States should put in place mechanisms to ensure that no reprisals or retaliatory action are directed against women, including women human rights defenders and trade union leaders, seeking remedies; (d) States should consider how technological innovations could be used to reduce practical barriers, including with regard to physical access and additional victimization caused by repeated testimonies, faced by women in accessing courts; (e) Legal aid schemes may adopt a differential financial threshold to provide support to affected women seeking remedies, while support should be available to all victims of sexual harassment and gender-based violence. Guiding principle 27 53. States should confer an explicit mandate on non-judicial grievance mechanisms, and provide them with adequate powers and resources, to deal with business-related human rights abuses, including gender-discrimination and sexual-harassment complaints against business enterprises. 54. Illustrative actions: (a) States should grant non-judicial grievance mechanisms the powers necessary to provide effective transformative remedies in business-related cases of gender discrimination and sexual harassment; (b) When making appointments to non-judicial grievance mechanisms, such as national human rights institutions and national contact points, States should consider the gender balance; 24