A/HRC/35/33 United Nations General Assembly Distr.: General 25 April 2017 Original: English Human Rights Council Thirty-fifth session 6-23 June 2017 Agenda item 3 Promotion and protection of all human rights, civil, political, economic, social and cultural rights, including the right to development Best practices and how to improve on the effectiveness of cross-border cooperation between States with respect to law enforcement on the issue of business and human rights: Study of the Working Group on the issue of human rights and transnational corporations and other business enterprises Note by the Secretariat The present report is submitted pursuant to Human Rights Council resolution 32/10. GE.17-06619(E) 