A/HRC/34/47 instruments for remedy. The Montreal Protocol on Substances that Deplete the Ozone Layer set out general principles followed by articles on procedural aspects and included an annex that could be expanded and modified at the meeting of the parties to ensure precision and flexibility. The treaty could include a section on enhanced compliance, a section on due diligence and a functional legal platform to provide support for national legal systems. 98. The sixth panellist focused on the potential form of the treaty, suggesting several possibilities: a detailed treaty setting out substantive and procedural matters, similar to the Rome Statute; a framework treaty setting out key principles and approaches, such as the United Nations Framework Convention on Climate Change; a core treaty with a series of annexes to deal with supervisory mechanisms and developments, such as the Vienna Convention for the Protection of the Ozone Layer; or an optional protocol to existing human rights treaties. The treaty should expressly cover enterprises owned or controlled by the State; it should also define the responsibilities of international organizations. 99. One delegation expressed the need to agree on a definition of transnational corporations before drafting a treaty and suggested using ILO or OECD definitions. Another delegation objected, referring to concepts such as terrorism or violent extremism that were not universally defined but were addressed in binding instruments. 100. Another delegation advocated for a clear reference to existing principles, including the Guiding Principles, but also to instruments relating to the environment, social security and transparency, among others. 101. Regarding the scope of the instrument, some delegations noted that the binding instrument would need to be adaptive to ensure that transnational corporations were prevented from evading their responsibilities. Some delegations pointed out that companies with domestic dimensions that were subject to national regulations did not have the same possibility to evade their responsibilities and could not be treated equally as compared to transnational corporations, thus an instrument regulating transnational corporations, including their subsidiaries, decision-making bodies and supply chain, would place transnational corporations and domestic business enterprises on a more equal footing. 102. It was observed that there appeared to be a consensus that the treaty should cover all human rights, including the right to development, as well as principles of universality, indivisibility, interdependence, equality and non-discrimination. One NGO noted that the experience of national truth commissions should also be considered in that context. E. Panel V. Strengthening cooperation with regard to prevention, remedy and accountability and access to justice at the national and international levels 103. The panel discussion opened with a video message by Nils Muižnieks, Council of Europe Commissioner for Human Rights. Mr. Muižnieks recognized that business practices could have a negative impact on a variety of human rights, citing several examples of concern in that regard and expressing support for the Guiding Principles, which had formed the basis for a recommendation on human rights and business adopted recently by the Committee of Ministers of the Council of Europe. He recalled that the European Union had also recognized the Guiding Principles as the authoritative policy framework in promoting corporate social responsibility, and the European Commission had encouraged the development of national action plans for the implementation of the Guiding Principles. However, much remained to be done, including ensuring broad and inclusive participation in the process of implementation, all of which would feed into the work of the working group in elaborating an international legally binding instrument. 17