A/HRC/44/43/Add.2 effective remedy for harm caused by business operations is often compounded by attacks, harassment and intimidation against those who speak out against abuses in the context of development projects and demand accountability for victims. This, in turn, has fuelled social conflicts, with long-lasting negative repercussions for local communities, businesses and investors. 104. The root causes of most social conflicts is the systematic lack of transparency and meaningful participation of affected communities in decisions regarding business activity. The State and companies should realize that their right to participate meaningfully from an early stage is a basic requirement for creating an enabling environment for responsible business conduct. 105. The Working Group saw the extent to which impunity and widespread corruption have eroded confidence in public authorities and their ability to protect individuals and communities against business-related human rights abuses, particularly those in most vulnerable situations, such as indigenous peoples. The current amendments to the Criminal Code, which criminalize the legitimate work of those defending their rights, lands and the environment, and the parallel step-back in the fight against corruption, have deepened distrust in State institutions. 106. The Working Group welcomes the commitment by the Government to implement the Guiding Principles as a critical element for sustainable development that benefits all, and was encouraged by some efforts in this regard, including to develop a national action plan. The precondition for a successful action plan development process requires, however, addressing the root causes of social conflict and rebuilding trust in State institutions. This commitment should be manifested in more decisive and profound legislative and institutional reforms that are firmly grounded in international human rights law and standards, including the Guiding Principles. 107. The Working Group was encouraged to hear some business associations express a genuine will to improve due diligence to ensure that they do not cause, contribute to or become linked to human rights abuse, understanding that respect for human rights is also good for sustainable business. The Working Group supports such an approach and hopes it can inspire others to follow suit. 108. The Working Group was impressed to see that, despite the challenges to the rule of law and the shrinking space for civil society to operate in a safe and enabling environment, there was a vibrant civil society. It was moved by the testimonies of individuals from affected communities whose unyielding efforts to promote social and economic justice, to defend their lands and the environment, and to seek accountability for harm caused by businesses operations continued despite the challenges they faced. B. Recommendations 109. The Working Group recommends that the Government of Honduras: (a) Adopt a regulatory and institutional framework to ensure the equal and meaningful participation in decisions regarding business projects from an early stage; this includes access to information and transparency at all phases of projects that have an impact on the rights of people and the environment; (b) Ensure that government entities and the private sector respect the rights to free, prior and informed consultation and consent of communities of indigenous peoples, in accordance with such international standards as the ILO Indigenous and Tribal Peoples Convention, 1989 (No. 169) and the United Nations Declaration on the Rights of Indigenous Peoples; any consultation protocols/process or legal framework must ensure the full participation of indigenous peoples in its development and implementation; (c) Adopt a comprehensive and transparent regulatory framework on social and environmental impact assessments that take into account sector-specific risks, and differentiated impact on groups at heightened risk of business-related human rights 18