A/HRC/42/CRP.3 current policies, legislation, regulations and enforcement measures are effective in addressing the risk of business involvement in gross human rights abuses”. 29 25. In addition to respecting and protecting human rights, States must ensure that any person whose rights or freedoms are violated through the activities of businesses has an effective remedy; States must also ensure that any person claiming such a remedy will have their right to a remedy determined by competent judicial, administrative or legislative authorities, or by any other competent authority provided for by the legal system of the State; and access to such remedies must exist notwithstanding that the violation has been committed by persons acting in an official capacity.30 The right to a remedy is non-derogable.31 It is also a rule of customary international law.32 26. States have a specific duty to investigate and, if there is sufficient evidence, prosecute gross violations of international human rights law and serious violations of international humanitarian law, in particular those that amount to crimes under international law (in particular war crimes, crimes against humanity and genocide).33 Investigations into allegations must always be independent, impartial, prompt, thorough, effective, credible and transparent.34 In addition, accountability encompasses measures to realize the right to know the truth, the right to reparation and guarantees of non-recurrence.35 Reparation can be in the form of restitution, compensation, rehabilitation, satisfaction and guarantee of non-repetition. To ensure non-repetition, the Committee on Economic, Social and Cultural Rights has determined that an effective remedy may require improvements to legislation and policies proven ineffective in preventing the abuses.36 (b) International human rights law applicable to foreign States 27. International human rights law also places certain obligations on States to regulate the behaviour of businesses that operate in their territory or under their jurisdiction in relation to any adverse impact that they have or may have on the human rights of people outside their territory.37 This is particularly relevant to States with businesses that have transferred arms to the Tatmadaw and States from which businesses have relations with the Tatmadaw, directly or indirectly, through joint ventures and commercial partnerships. In fulfilling these obligations, State Parties to the International Covenant on Civil and Political Rights must take appropriate legislative and other measures to ensure that all activities taking place in whole or in part within their territory or under their jurisdiction, and having a direct and reasonably foreseeable impact on the right to life of individuals outside their territory, are 29 30 31 32 33 34 35 36 37 10 Principle 7, Guiding Principles on Business and Human Rights. ICCPR, Article 2; see, also, E/C.12/2011/1; Principle 25, Guiding Principles; and E/C.12/GC/24, Committee on Economic, Social and Cultural Rights, General comment No. 24 (2017) on State obligations under the International Covenant on Economic, Social and Cultural Rights in the context of business activities 10 August 2017, paragraph 41. CCPR General Comment No. 29: Article 4: Derogations during a State of Emergency, para. 14. See, generally, M. Cherif Bassiouni, International Recognition of Victims’ Rights, Human Rights Law Review, Volume 6, Issue 2, 2006, pages 203–279. Additionally, where provided for in an applicable treaty or other international legal obligations, States should facilitate extradition or surrender offenders to other States and to appropriate international judicial bodies. Basic Principles and Guidelines on the Right to a Remedy and Reparation for Victims of Gross Violations of International Human Rights Law and Serious Violations of International Humanitarian Law, Basic Guideline and Principle 4 and 5. E.g., Human Rights Committee, General comment No. 36 (2018) on article 6 of the International Covenant on Civil and Political Rights, on the right to life, paragraph 28. Updated Set of principles for the protection and promotion of human rights through action to combat impunity (E/CN.4/2005/102/Add.1), 2005, principle 1. E/C.12/GC/24, Committee on Economic, Social and Cultural Rights, General comment No. 24 (2017) on State obligations under the International Covenant on Economic, Social and Cultural Rights in the context of business activities 10 August 2017, paragraph 41. Human Rights Committee, General comment No. 36 (2018) on article 6 of the International Covenant on Civil and Political Rights, on the right to life, paragraph 22; E/C.12/GC/24, Committee on Economic, Social and Cultural Rights, General comment No. 24 (2017) on State obligations under the International Covenant on Economic, Social and Cultural Rights in the context of business activities 10 August 2017, paragraphs 26 and 28.