A/HRC/26/20 human rights would require the involvement and support of stakeholders outside the United Nations (A/HRC/21/21 and Corr.1, para. 74). The Secretary-General recommended (ibid., para. 101) that, given the scale of the implementation challenge and the resource implications of meeting it: The feasibility of establishing a global fund on business and human rights linked to the United Nations, with multi-stakeholder engagement, should be considered. The primary purpose of such a fund would be, both within and outside of the United Nations system, to enhance the capacity of stakeholders seeking to advance the implementation of the Guiding Principles. 62. In response to the request from the Council in its resolution 21/5, the SecretaryGeneral undertook feasibility study, the full version of which is contained in an addendum to the present report, with the aim of advancing multi-stakeholder dialogue and action concerning a new fund in the area of business and human rights. The main findings from the study are presented below. 63. The study reviews a variety of existing United Nations funds in the area of human rights, including voluntary funds that focus on providing financial support to civil society actors who assist victims of human rights violations, voluntary funds to support OHCHR activities at Headquarters and in the field, and other funds, including the Special Fund established by the Optional Protocol to the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment. All funds administered by OHCHR are governed in accordance with the Financial Regulations and Rules of the United Nations and may receive voluntary contributions from Governments, intergovernmental and nongovernmental organizations and other private or public entities.19 64. The study also examines other funds managed by other United Nations entities, for example the United Nations Democracy Fund, established to strengthen the voice of civil society, promote human rights and encourage participation in democratic processes. Another model is provided by the United Nations Peacebuilding Fund, which provides resources to the United Nations Secretariat and agencies for the implementation of projects developed in identified priority countries. 65. The experience of these and other United Nations trust funds should inform further dialogue amongst Member States and other actors concerning the potential for a new dedicated fund to advance implementation of the Guiding Principles. 66. In addition to established voluntary trust fund mechanisms, the United Nations has continued to expand the reach and impact of its work through the creation of new publicprivate partnerships aimed at advancing key international objectives, for example, in the area of public health with the establishment of funds such as the Global Fund to Fight AIDS, Tuberculosis and Malaria and the Global Alliance for Vaccines and Immunization. Those approaches should also be considered. 67. Based on informal consultations, written inputs20 and a formal consultation during the second annual Forum on Business and Human Rights in December 2013, the study finds that there is broad support from all stakeholder groups for the proposal that a new fund in the area of business and human rights would be a potentially useful mechanism. However, there is also a diversity of views concerning potential priorities and governance 19 20 14 A summary of all voluntary funds administered by OHCHR is available from: www2.ohchr.org/english/ohchrreport2012/web_en/allegati/12_Funds_administered_by_OHCHR.pdf. As part of preparing the study, OHCHR issued an invitation to all Member States to provide written inputs on the issue and invited all other relevant stakeholders to provide input through a public call for inputs on the OHCHR website.