A/HRC/RES/44/15 2. Encourages all States to enhance efforts to implement the Guiding Principles on Business and Human Rights, including through appropriate policy frameworks, regulations and the development of national action plans on business and human rights; 3. Encourages States and invites business enterprises to report on progress made, challenges, and lessons learned in the implementation of the Guiding Principles on Business and Human Rights during the annual Forum on Business and Human Rights, on a voluntary basis; 4. Encourages all business enterprises to meet their responsibility to respect all human rights as stated in the Guiding Principles on Business and Human Rights and in other applicable standards, including for example by actively contributing to initiatives aimed at fostering a culture of respect for the rule of law, for the protection of human rights, by participating in good faith in domestic judicial and non-judicial processes, and by establishing effective operational-level mechanisms to enable the early resolution of grievances; 5. Welcomes the work of the Working Group and takes note of its reports on connecting the business and human rights and the anti-corruption agendas,1 and on the gender dimensions of the Guiding Principles on Business and Human Rights;2 6. Also welcomes the role of the Working Group in regional forums and consultations to discuss challenges and lessons learned from the implementation of the Guiding Principles on Business and Human Rights with States and other stakeholders in a regional context, and in this regard requests the Working Group to further develop its active engagement in relevant regional forums from within existing resources; 7. Decides, in the context of the tenth anniversary of the Guiding Principles on Business and Human Rights in 2021, to hold a panel discussion during the forty-seventh session of the Human Rights Council with the participation of the Working Group and with the objective of taking stock of progress made over the first 10 years since the endorsement of the Guiding Principles and discussing possible further steps to improve their future implementation by all stakeholders; 8. Welcomes the work of the United Nations High Commissioner for Human Rights on improving accountability and access to remedy for victims of business-related human rights abuse, and notes with appreciation her report on improving accountability and access to remedy for victims of business-related human rights abuse through non-State-based grievance mechanisms;3 9. Invites States to consider using all relevant reports of the High Commissioner, including the recommendations therein, when seeking to enhance the ability and effectiveness of State-based grievance mechanisms and to facilitate non-State-based grievance mechanisms; 10. Invites all business enterprises to consider the reports of the High Commissioner when establishing or participating in effective non-State-based grievance mechanisms that are relevant for respect by business enterprises for human rights; 11. Encourages all relevant United Nations agencies and programmes, national human rights institutions and civil society, including non-governmental organizations, to take into consideration the reports of the High Commissioner and of the Working Group in their activities aimed at supporting efforts by States and business to improve accountability and access to remedy; 12. Requests the High Commissioner to continue her work in the area of accountability and remedy, and to convene two consultations involving representatives of States and other stakeholders to discuss challenges, good practices and lessons learned in 1 2 3 4 A/HRC/44/43. A/HRC/41/43. A/HRC/44/32 and Add.1.

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