A/HRC/29/28 proposed sustainable development goals (A/68/970 and Corr.1) as well as in the synthesis report of the Secretary-General on the post-2015 framework (A/69/700). It is encouraging to note that the draft goals refer explicitly to human rights standards and agreements, and that they include a call to put people at the centre of sustainable development, for a world that is just, equitable and inclusive and that aims to benefit all without distinction of any kind such as age, sex, disability, culture, race, ethnicity, origin, migratory status, religion, economic or other status (see A/68/970 and Corr.1, sect. IV, para. 4). With respect to the role and impact of the private sector, the draft goals call for protection of labour rights and the promotion of safe and secure working environments for all workers, including migrant workers (target 8.8). 56. However, no reference is made in the draft goals to the Guiding Principles and the importance of ensuring protection and respect for all internationally recognized human rights in the context of business operations. Failure to include such a reference in the final goals and supporting documents would constitute a significant lost opportunity to ensure that the acknowledgment of the increased role of the private sector in driving sustainable development is also coupled with the necessary accountability for a greater role and impact. 57. While the need for greater policy and institutional coherence is acknowledged in the draft (targets 17.13-17.15), the wording on the need to achieve greater policy coherence across international frameworks relating to the business sector, ranging from investment to trade frameworks and programmes, should be strengthened in the final goals and efforts to implement them at the country level should be enhanced. Guiding Principles 9 and 10 could provide the necessary guidance with regard to setting a benchmark for greater policy coherence. It is not yet clear how the goals and, more specifically, the targets under each goal, will be adapted to the national level. In line with the outcome of the United Nations Conference on Sustainable Development, it is critical that efforts to tailor global targets to national circumstances be guided by the obligations of States and businesses under international human rights law, as embodied in the Guiding Principles. 58. A major gap is the lack of reference to accountability mechanisms with regard to the potential adverse impacts of business operations and the governance gaps created by globalization, which are a central premise of the Guiding Principles. Accountability should be at the heart of the process, and it should be acknowledged in the sustainable development goals that individuals need to have access to meaningful consultation, in order to voice concerns prior to business operations that may have an impact on their human rights, and to remedy mechanisms, both judicial and non-judicial, when abuses occur. 59. With regard to the accountability of businesses, in Guiding Principle 3 emphasis is placed on the role of corporate governance and the need to ensure that relevant laws and policies not only prohibit but require companies (and company officers such as board directors) to actively consider human rights risks. 52 60. Another concern is the lack of references in draft sustainable development goal 17, on revitalizing partnerships, to the need to avoid adverse impacts in the context of publicprivate partnerships. Reiterating the State’s duty to foster respect for human rights by businesses through adequate regulation and policies and the minimum expectation that businesses will contribute to the achievement of the sustainable development goals in a way that is consistent with their corporate responsibility to respect human rights, could ground the goal of effective partnerships more firmly in international standards. 52 16 For an explanation of these links, see also www.ihrb.org/pdf/submissions/2015-01-12-IHRBSubmission-OECD-Corp-Gov-Principles.pdf.