A/HRC/41/43 (c) The provision of equal opportunities and equal treatment for workers with family responsibilities to engage in employment (Workers with Family Responsibilities Convention, 1981 (No. 156)); (d) The provision on supporting women’s reproductive rights (Maternity Protection Convention (Revised), 1952 (No. 103) and Maternity Protection Convention, 2000 (No. 183)). 34. The Tripartite Declaration of Principles concerning Multinational Enterprises and Social Policy, revised most recently in 2017, offers guidance to multinational enterprises and Governments in areas such as employment, training, conditions of work and life, and industrial relations. Although the Declaration does not embed gender as a cross-cutting issue, Governments are asked to “promote equality of opportunity and treatment in employment” and eliminate discrimination based on, among other things, sex (para. 28), “promote equal remuneration for men and women workers for work of equal value” (para. 29) and take “steps to combat workplace violence against women and men” (para. 43). Multinational enterprises should also be “guided by the principle of non-discrimination throughout their operations” (para. 30). 35. Furthermore, the 108th session of the International Labour Conference, in June 2019, will include a discussion of the text of a proposed convention concerning violence and harassment against women and men in the world of work. 44 IV. A gender framework for the Guiding Principles 36. The Guiding Principles contain several references to gender and women. The references can be grouped into three “gender windows”. The first window is framed by the general principle of non-discrimination: the Guiding Principles should be implemented in a non-discriminatory manner with due regard to the different risks that may be faced by women and men.45 This is an important cross-cutting principle, which could be employed to develop a gender-responsive reading of the Guiding Principles. 37. The second window is shaped by provisions explicitly highlighting the need to integrate a gender perspective at certain places. The commentary to guiding principle 3 provides that States should provide appropriate guidance to businesses on how to consider effectively issues of, among other things, gender, recognizing the specific challenges that may be faced by women. Guiding principle 7 underlines that States should provide adequate assistance to business enterprises operating in conflict-affected areas to assess and address the heightened risks of abuses, paying special attention to both gender-based and sexual violence. The commentary to guiding principle 18 stresses that when identifying any adverse human rights impacts, business enterprises should bear in mind the different risks that may be faced by women and men. Finally, the commentary to guiding principle 20 provides that business enterprises should make particular efforts to track the effectiveness of their responses to impacts on individuals from groups or populations that may be at heightened risk of vulnerability or marginalization, underlining the importance of using gender-disaggregated data where relevant. 38. The foundation of the third gender window is the commentary to guiding principle 12, which provides that, depending on circumstances, business enterprises may need to consider additional standards. For instance, enterprises should respect the human rights of individuals belonging to specific groups or populations that require particular attention. A specific mention is made of the instruments that have elaborated further on the rights of groups such as women. The Convention on the Elimination of All Forms of Discrimination against Women should be part of the additional standards that businesses should consider at all times, as adopting a gender perspective will be appropriate in all circumstances. 44 45 See www.ilo.org/ilc/ILCSessions/108/lang--en/index.htm. A/HRC/17/31, p. 6. 9