A/HRC/RES/26/22 United Nations General Assembly Distr.: General 15 July 2014 Original: English Human Rights Council Twenty-sixth session Agenda item 3 Promotion and protection of all human rights, civil, political, economic, social and cultural rights, including the right to development Resolution adopted by the Human Rights Council 26/22 Human rights and transnational corporations and other business enterprises The Human Rights Council, Recalling its resolutions 8/7 of 18 June 2008, 17/4 of 6 July 2011 and 21/5 of 27 September 2012, and Commission on Human Rights resolution 2005/69 of 20 April 2005, on the issue of human rights and transnational corporations and other business enterprises, Recalling in particular that the endorsement by consensus of the Guiding Principles on Business and Human Rights by the Human Rights Council in its resolution 17/4 established an authoritative framework to prevent and address adverse human rights risks and impacts of business activities, based on the three pillars of the United Nations “Protect, Respect and Remedy” framework,1 Recalling its resolutions 5/1, on institution-building of the Human Rights Council, and 5/2, on the Code of Conduct for Special Procedures Mandate Holders of the Council, of 18 June 2007, and stressing that the mandate holder shall discharge his/her duties in accordance with those resolutions and the annexes thereto, Stressing that the obligation and the primary responsibility to promote and protect human rights and fundamental freedoms lie with the State, Emphasizing that transnational corporations and other business enterprises have a responsibility to respect human rights, Recognizing that policies and proper regulation, including through national legislation, of transnational corporations and other business enterprises and their responsible operation can contribute to the promotion, protection and fulfilment of and respect for human rights and assist in channelling the benefits of business towards contributing to the enjoyment of human rights and fundamental freedoms, 1 See A/HRC/17/31, annex. GE.14-08382 (E) *1408382*