A/HRC/29/28 rights as set out in the Guiding Principles has been incorporated into key frameworks such as the Organization for Economic Cooperation and Development (OECD) Guidelines for Multinational Enterprises, the International Organization for Standardization (ISO standard 26000: 2010 on guidance on social responsibility of businesses and other organizations, the International Finance Corporation Sustainability Framework for its lending operations, the Global Reporting Initiative’s Sustainability Reporting Guidelines (fourth generation (G4)), the Principles for Responsible Investment in Agriculture and Food Systems, approved by the Committee on World Food Security and into key United Nations frameworks for the private sector such as the Global Compact. 8. Regional organizations are following suit. The European Commission endorsed the Guiding Principles in its 2011 corporate social responsibility strategy and made a commitment to support their implementation, including by publishing guidance material and calling on European Union member States to develop national action plans.1 The Council of Europe has also taken steps to promote the Guiding Principles, including a declaration by the Committee of Ministers in support of the Principles. 2 Among other developments, the Organization of American States passed a resolution in 2014 expressing commitment to promote the Guiding Principles and calling on its member States to apply them;3 and the African Union supported the Working Group in holding a regional forum on business and human rights in Africa in 2014 and expressed its commitment to supporting the development of an African framework for implementation of the Guiding Principles. 4 Further, a baseline analysis carried out by the Association of Southeast Asian Nations Intergovernmental Commission on Human Rights on the nexus between business and human rights was published in November 2014, referring to the Guiding Principles as a key internationally recognized framework that should guide developments in the region. 5 9. There is an emerging trend of more States taking steps to develop national action plans on business and human rights based on the Guiding Principles, often spurred by national human rights institutions and civil society entities.6 10. Surveys, such as those by the Working Group 7 and the Economist Intelligence Unit8, and discussions at the annual Forum on Business and Human Rights 9 indicate that a 4 1 Available from http://ec.europa.eu/enterprise/policies/sustainable-business/corporate-socialresponsibility/human-rights/. 2 Available from www.coe.int/t/dghl/standardsetting/hrpolicy/Other_Committees/HR_and_Business/ Default_en.asp. 3 OAS General Assembly resolution 2840 (XLIV-O/14). 4 See OHCHR press release (18 September 2014), “UN and AU commit to advance business and human rights agenda in Africa”, available from www.ohchr.org/EN/NewsEvents/Pages/ DisplayNews.aspx?NewsID=15053. 5 Available from businesshumanrights.org/sites/default/files/documents/AICHRs_Thematic_Study_on_ CSR_and_Human_Rights_in_ASEAN.pdf. 6 See the Working Group’s web page for State national action plans at www.ohchr.org/EN/ Issues/Business/Pages/NationalActionPlans.aspx. See also http://business-humanrights.org/en/unguiding-principles/implementation-tools-examples/implementation-by-governments/by-type-ofinitiative/national-action-plans. 7 Available from www.ohchr.org/EN/Issues/Business/Pages/ImplementationGP.aspx. 8 Available from www.economistinsights.com/business-strategy/analysis/road-principles-practice. 9 See e.g. the Working Group’s report on identifying emerging approaches and lessons learned in corporate respect for human rights: reflections from discussions held at the 2014 Forum on Business and Human Rights (A/HRC/29/28/Add.3).

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