A/HRC/34/47 15. Another political group referred to the recommendation on human rights and business recently adopted by its Committee of Ministers, which built on the Guiding Principles, incorporating access to remedy and including additional guidance in relation to particular vulnerable groups. 16. One delegation noted that any legally binding instrument on transnational corporations and human rights should address the challenges posed by conflict areas and areas under occupation. The delegation indicated that its members were looking forward to the results of the data-based project on businesses operating in the occupied territories (see Human Rights Council resolution 31/36). 17. Several delegations stressed the importance of a victim-centred approach and a focus on access to remedies and reparations. Even if there were positive measures at the national level to protect victims from human rights violations by transnational corporations, there must also be measures, standards and mechanisms in a binding instrument at the international level. Additionally, transnational corporations must fulfil existing binding obligations relating to human rights in accordance with international law. 18. One delegation noted that different national circumstances might need to be taken into account while respecting and protecting human rights. 19. Most NGOs concurred that any binding instrument must clearly establish the obligations of transnational corporations to comply with environmental, health and labour standards and international humanitarian law. It would need to outline the right of individuals and affected communities to access to justice and include provisions for the accountability of parent companies, protection of human rights defenders and the right to self-determination. 20. Several NGOs advocated that any treaty proposed should provide for international implementation mechanisms and possibly an international tribunal. Ultimately, such an instrument should allow States to regain policy space for the protection of human rights. 21. NGOs warned against corporate capture in the negotiation of a binding instrument, with States having the responsibility to act in the interests of their people and not in the interests of transnational corporations. As an instructive example, reference was made to the guidelines for the implementation of article 5 (3) of the WHO Framework Convention on Tobacco Control, on protecting against interference by transnational corporations. 22. Some NGOs called for gender perspectives to be mainstreamed in the instrument, since human rights violations by transnational corporations might exacerbate pre-existing inequalities and exert negative gender impacts. Gender perspectives also needed to be included in assessments of the human rights impact of projects and activities planned by transnational corporations, including with regard to problems faced by those who defended the human rights of women. IV. Panel discussions A. Panel I. Overview of the social, economic and environmental impacts related to transnational corporations and other business enterprises and human rights, and their legal challenges 23. The first panellist noted that many transnational corporations had committed human rights violations with impunity. Furthermore, international investment treaties had granted rights to such corporations to bring claims against States for regulating in the public interest. The situation could be remedied by a treaty that would hold transnational 6