A/HRC/34/47 activities carried out by the Working Group on business and human rights, including its annual forum. The European Union shared its latest policy developments relating to the Guiding Principles, aimed at implementing the principles through a smart mix of voluntary and regulatory measures. The representative expressed the European Union’s commitment to developing peer learning, including across different geographic regions. The representative referred to the High Commissioner’s report (A/HRC/32/19) and guidance, in which the High Commissioner indicated that business enterprises needed to have clear frameworks that could act as an effective deterrent. Some leading enterprises had shown remarkable progress, while others still needed to see the full benefit of ensuring respect for human rights. 108. Other delegations also expressed support for the Guiding Principles and referred to action taken at the national level to support their implementation. The need for complementarity between the Guiding Principles and a binding instrument was reiterated. Subtheme 2. Relation between the United Nations Guiding Principles and the elaboration of an international legally binding instrument on transnational corporations and other business enterprises 109. The first panellist stressed that for any binding treaty to be meaningful, it needed to improve victims’ access to both a court and effective legal representation. Legal remedies and procedures must be effective in practice, particularly to address all of the interrelated financial, legal, procedural and practical barriers that existed, including issues of jurisdiction in home courts, the corporate veil, reversal of the burden of proof, access to documents and information, the absence of class action mechanisms, legal representation and funding, costs and levels of damages. 110. The second panellist referred to existing general obligations for international cooperation under international law, as contained in Articles 55 and 56 of the Charter of the United Nations, and the opportunity that a treaty would offer for international legal and judicial cooperation. In relation to access to justice in cross-border cases, the panellist noted that effective investigation of complaints of human rights violations in another country required cooperation by police and judicial authorities of the host country and the collection of evidence. In that connection, he suggested that the following be considered: State obligations to enter into bilateral and multilateral agreements to facilitate requests for legal assistance and to ensure cross-border investigations; the establishment of mechanisms for exchange of information; and the provision of adequate training, information and support for law enforcement. 111. Some delegations noted that a binding instrument would be complementary to the Guiding Principles with regard to both fundamental and operational principles. Such an instrument would strengthen the State duty to protect, in particular with regard to effective compensation, while reaffirming States’ regulatory capacity and accountability. One delegation observed that the Guiding Principles had not been negotiated through an intergovernmental process and therefore did not constitute codified international law. 112. The European Union and other delegations insisted that any further steps must be inclusive, rooted in the Guiding Principles and applicable to all types of companies. The European Union insisted that the motto should remain to implement existing obligations. Efforts should also be made to achieve broad international consensus and awareness among transnational corporations about a new instrument, to ensure impact and implementation. Civil society organizations and human rights defenders must also be involved in the process. In the intergovernmental process, as many Governments as possible must be on board in order to ensure a strong treaty. 19