A/HRC/28/61 incorporation and protection of rights. A recent example was the adoption by China of a new framework Environmental Protection Law, which entered into force in January 2015. Among other things, the law sets out the right of citizens, legal persons and other organizations to obtain environmental information, and requires environmental regulators at all levels to disclose environmental information and improve public participation procedures. G. Obligations relating to non-State actors 79. The Guiding Principles on Business and Human Rights, endorsed by the Human Rights Council in its resolution 17/4, make clear that States are required to “protect against human rights abuse within their territory and/or jurisdiction by third parties, including business enterprises”, including by “taking appropriate steps to prevent, investigate, punish and redress such abuse through effective policies, legislation, regulations and adjudication” (A/HRC/17/31, principle 1). The Guiding Principles also state that corporations themselves have a responsibility to respect human rights. The duty to protect and the responsibility to respect extend to human rights abuses caused by pollution or other environmental harm (A/HRC/25/53, para. 60). 80. A good practice of States is to commit to support the implementation of the Guiding Principles, including with respect to activities that may affect the environment. In response to an invitation by the European Commission, European Union member States have submitted plans for national implementation of the Principles. For example, at the request of the Government, the Danish Council on Corporate Social Responsibility produced guidelines to help companies meet international social and environmental requirements in their supply chain. The United Kingdom of Great Britain and Northern Ireland has committed to implement the Principles by, inter alia, ensuring that agreements facilitating overseas investment do not undermine the host country’s ability to impose the same environmental and social regulations on foreign investors as it does on domestic firms. 81. Another good practice is the preparation of “sustainability reports”, which describe the economic, environmental and social impacts caused by companies’ everyday activities. The Global Reporting Initiative, an international non-profit organization that promotes the use of sustainability reporting, has developed comprehensive guidelines for preparing sustainability reports that provide a framework for measuring and reporting sustainabilityrelated impact and performance, including through indicators relating to the protection of human rights and the environment. It also hosts a sustainability disclosure database where organizations can publish their reports. 82. Individual companies have also reported good practices. For example, Asia Pulp Paper Group (APP), one of the world’s largest pulp and paper companies, adopted a Forest Conservation Policy in 2013 that provides that where “new plantations are proposed, APP will respect the rights of indigenous peoples and local communities”, including recognition of customary land rights, constructive dialogue with stakeholders and responsible handling of complaints. APP has developed an online “monitoring dashboard” to allow interested parties to follow progress of the policy. 83. The Coca-Cola Company has adopted a human rights policy that commits it to identify, prevent and mitigate the human rights impacts of its business activities, and its contracts with its suppliers require, among other things, that they comply with all applicable environmental laws. It regularly undertakes independent human rights assessments of its suppliers. Similarly, Patagonia, a manufacturer of outdoor clothing and equipment, has been conducting environmental and social audits of its suppliers since 2008. The audits can result in the termination of contracts with companies that do not meet its standards. Patagonia also gives 1 per cent of its annual profits to environmental groups and activists 16