A/HRC/26/20 I. Introduction 1. The unanimous endorsement of the Guiding Principles on Business and Human Rights by the Human Rights Council in June 2011 in its resolution 17/4 (hereinafter, the Guiding Principles) represented a milestone in the global effort to close governance gaps between the scope and impact of economic actors and the capacity of society to manage their adverse consequences.1 2. In its resolution 17/4, the Council requested the Secretary-General to prepare a report on how the United Nations system as a whole can contribute to the advancement of the business and human rights agenda and the dissemination and implementation of the Guiding Principles. In the report (A/HRC/21/21 and Corr.1), the Secretary-General considered how the business and human rights agenda, and particularly the Guiding Principles, could be effectively integrated in United Nations programmes and activities, including by embedding the issue in existing system-wide coordination and policy structures, and by building the necessary capacity of all actors on the issue of business and human rights. 3. In the report, it was found that the sheer scale of the business and human rights agenda requires concerted efforts from a variety of stakeholders, including coordinated efforts by the United Nations system as a whole (A/HRC/21/21 and Corr.1, para. 92). To that end, the report recommended that the business and human rights agenda should be embedded throughout the United Nations system at the strategic policy level. 4. The Council, in its resolution 21/5, welcomed the report of the Secretary-General and underscored the need to adopt a coordinated strategic approach to ensure the integration of the business and human rights agenda, particularly the Guiding Principles, into all relevant aspects of the work of the United Nations system, and recognized the role of the United Nations High Commissioner for Human Rights, her Office, and existing systemwide policy and coordination mechanisms, in that effort. 5. In the same resolution, the Council encouraged all relevant entities of the United Nations system to integrate the business and human rights agenda into their activities consistent with their respective mandates, including through capacity-building efforts directed at all stakeholder groups. The Council also recommended that relevant United Nations entities apply the Guiding Principles when formulating and implementing internal policies and procedures, including in investment management, procurement and partnerships with the business sector, taking into account the recommendations in the Secretary-General’s report. 6. The Council requested the Secretary-General to report to the Council at its twentysixth session on the challenges, strategies and developments with regard to the implementation of its resolution 21/5 by the United Nations system, including programmes, funds and agencies, and to make concrete recommendations for action. The present report is prepared pursuant to that request.2 7. The first part of the present report examines progress and challenges with respect to embedding the Guiding Principles into key coordination mechanisms and processes, 1 2 The Guiding Principles are contained in the annex to document A/HRC/17/31. A request for input was sent to all United Nations agencies, funds and specialized programmes. All Member States were also invited to submit any information they wished to provide in relation to the contribution of the United Nations system to the business and human rights agenda. 3