A/HRC/29/28 Principles in United Nations work and processes have been highlighted in the present report. These opportunities to align with, and support implementation of, the Guiding Principles have potential for spurring uptake on a larger scale and contributing to greater overall coherence in global governance frameworks that directly or indirectly relate to the Guiding Principles. This would also be a significant contribution to a more accountable and inclusive post-2015 development framework. States and United Nations entities are thus encouraged to act on the opportunities highlighted in the present report. 89. Although the scope of the report does not enable the Working Group to examine other areas, such as peace and security and humanitarian action, where the Guiding Principles would be of similar relevance, these areas should also be subject to further analysis and engagement. Similarly, there is a need to better delineate roles, responsibilities and appropriate accountability systems for both States and business enterprises with regard to specific issues, such as water and sanitation, agricultural investment, supply chains and child and forced labour, tax avoidance, corruption and climate justice. 90. A major challenge is that of achieving policy coherence between States’ conduct in multilateral institutions that deal with business- and development-related issues and their international human rights obligations. This is especially relevant in the context of State-driven processes at the United Nations, including the negotiations on the post-2015 development agenda. In Guiding Principle 10 the need is stressed for States to draw on the Guiding Principles to promote a shared understanding and advance international cooperation to promote respect by business for human rights and help States meet their duty to protect against human rights abuses by business enterprises. 91. The Human Rights Council, in its resolution 26/22, encouraged States to submit information on their national action plans and other relevant initiatives on business and human rights, with annual reports on the implementation of such commitments, and invited all relevant stakeholders to submit relevant information to the Working Group. The Working Group would like to receive such information from States and other stakeholders, including in relation to policy coherence. That information would inform discussions and lesson-sharing, including at the 2015 Forum on Business and Human Rights. The present report is part of the Working Group’s effort to enhance cooperation and dialogue with certain key actors, as mandated by Council resolutions 17/4 and 26/22. In that regard, the Working Group would like to highlight its desire to pursue efforts towards more comprehensive and systematic data collection and analysis of progress and challenges, including in the areas emphasized in the report. It looks forward to pursuing a dialogue with relevant organizations, in order to contribute to more coherent approaches in global governance and ultimately to improve human rights outcomes at the global and national levels in support of sustainable development. 23