A/HRC/34/47 128. Some NGOs noted that the binding instrument must remove obstacles blocking access to remedy in host and home States and should require States to abolish the corporate veil. The treaty should further oblige States to provide for civil and criminal liability and for appropriate redress in cases of corporate abuse of human rights. In such cases, the treaty should require a comprehensive approach to redress, and remedies should be culturally appropriate and gender sensitive. Some NGOs suggested drawing on existing sources of analysis of regional and international mechanisms, including the Special Rapporteur on violence against women, its causes and consequences and the Special Rapporteur on the rights of indigenous peoples. Finally, the binding instrument should also include an explicit guarantee that the application of any agreement or non-judicial mechanism did not interfere with the right to judicial remedies. V. Recommendations of the Chair-Rapporteur and conclusions of the working group A. Recommendations of the Chair-Rapporteur 129. Following the discussions held during the session, and acknowledging the different views and suggestions on the way forward, the Chair-Rapporteur makes the following recommendations: (a) A third session of the working group should be held in 2017, in accordance with resolution 26/9, in particular operative paragraph 3; (b) Informal consultations with Governments, regional groups, intergovernmental organizations, United Nations mechanisms, civil society and other relevant stakeholders should be held by the Chair-Rapporteur before the third session of the working group; (c) The Chair-Rapporteur should prepare a new programme of work on the basis of the discussions held during the first and second sessions of the working group and the informal consultations to be held, and present that text before the third session of the working group for consideration and further discussion thereat. B. Conclusions of the working group 130. At the final meeting of its second session, on 28 October 2016, the working group adopted the following conclusions, in accordance with its mandate established by resolution 26/9: (a) The working group welcomed the opening message of the United Nations High Commissioner for Human Rights and thanked Mr. Sachs for serving as keynote speaker. It also thanked a number of independent experts and representatives who took part in panel discussions, and took note of the inputs received from Governments, regional and political groups, intergovernmental organizations, civil society, NGOs and all other relevant stakeholders; (b) The working group welcomed the recommendations of the ChairRapporteur and looked forward to the informal consultations ahead of, and the new programme of work for, its third session. 22

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