A/HRC/RES/26/22 Concerned that weak national legislation and implementation cannot effectively mitigate the negative impact of globalization on vulnerable economies or derive maximally the benefits of activities of transnational corporations and other business enterprises, and that further efforts to bridge governance gaps at the national, regional and international levels are necessary, Recognizing the efforts made to implement the Guiding Principles by some States, business enterprises, international organizations and members of civil society, Recognizing also the valuable role played by civil society, including nongovernmental organizations, in promoting the implementation of the Guiding Principles and accountability for business-related human rights abuses and in raising awareness of the human rights impacts and risks of some business enterprises and activities, Noting the important role that national action plans and other such frameworks on business and human rights can play as a tool for promoting the comprehensive and effective implementation of the Guiding Principles, Concerned at legal and practical barriers to remedies for business-related human rights abuses, which may leave those aggrieved without opportunity for effective remedy, including through judicial and non-judicial avenues, and recognizing that it may be further considered whether relevant legal frameworks would provide more effective avenues of remedy for affected individuals and communities, Recognizing that the annual Forum on Business and Human Rights has grown in size and become a valuable opportunity for constructive global exchange of challenges, lessons learned and good practices in implementing the Guiding Principles by all relevant stakeholders, Recognizing also the importance of building the capacity of Governments, business enterprises, civil society and other stakeholders to better prevent business-related human rights abuses, provide effective remedy and manage challenges in the area of business and human rights, and that the United Nations system has an important role to play in this regard, Recalling the views and recommendations of the United Nations human rights treaty bodies, including the general comments bearing on the issue of human rights and transnational corporations and other business enterprises, such as general comment No. 16 of the Committee on the Rights of the Child, 1. Welcomes the work of the Working Group on the issue of human rights and transnational corporations and other business enterprises in the fulfilment of its mandate, including the convening of regional forums to discuss challenges and lessons learned from implementation of the Guiding Principles on Business and Human Rights with States and other stakeholders in a regional context;2 2. Recognizes that the effective implementation of the Guiding Principles should cover a broad range of public policy areas, and encourages all States to take steps to implement the Guiding Principles, including to develop a national action plan or other such framework; 3. Calls upon all business enterprises to meet their responsibility to respect human rights in accordance with the Guiding Principles; 2 2 See A/HRC/26/25.

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