A/HRC/42/CRP.3 fuel hostilities in Kachin and Shan States.14 While such conduct may implicate the companies as well as the ethnic armed organizations and raise serious human rights concerns, the Mission has decided to focus its research on Tatmadaw economic interests as its focus here is giving substance to the recommendations in its 2018 report. 17. Given the pervasive lack of transparency surrounding economic activity in Myanmar, especially where the Tatmadaw is involved, the Mission is well aware that its research does not provide a complete picture of the breadth and extent of all of the Tatmadaw’s economic interests. The Mission strongly encourages additional research and investigations to fill these important gaps, some of which are identified in the recommendations of this report.15 Nonetheless, the Mission is confident that the information in this report meets the “reasonable grounds to conclude” level of corroboration unless stated otherwise. The information gathered by the Mission in the course of this investigation has been preserved with a view to being shared with competent and credible bodies pursuing accountability in line with recognized international norms and standards, including with regard to due process and fair trial standards.16 18. In its investigations and research the Mission received information from a number of sources under considerable risk of reprisals. The Mission has taken a number of measures to protect these sources, including by preserving the confidentiality of their interaction with the Mission. The Mission extends its gratitude to these individuals and appeals for their safety and security. C. International legal and policy framework 19. The facts documented in this report were assessed in light of rules applicable to States under international human rights law, international humanitarian law, international rules on arms sales and transfers, and general rules of State responsibility.17 The report has also assessed the facts in light of international principles that business should adhere to and modes of liability for business actors under international criminal law. 1. State obligations (a) International human rights law applicable to Myanmar 20. International human rights law obligates States to respect and protect the human rights of people in their territory or under their jurisdiction. This obligation requires that State actors, including military officials, not violate human rights. It also includes ensuring the activities of companies do not result in human rights abuses. The obligation is to ensure these human rights protections apply to civil and political rights and economic, social and cultural rights.18 In recognition of this, Human Rights Council resolution 40/L.19 (2019) on Myanmar called upon the Government of Myanmar to “demilitarize mining regions and to ensure the protection of human rights for workers in natural resource extraction and the enforcement of 14 15 16 17 18 8 Government. The term “non-State armed group” ordinarily refers to such organizations, as well as other armed actors operating in these and other States (eg. militia groups, or the Arakan Rohingya Salvation Army, known as ARSA, in Rakhine State). MD-007; GM-005. See paragraph 191(c). A/HRC/39/CRP.2, paragraphs 1553-1556. For detailed description of the applicable legal framework, see A/HRC/39/CRP.2. International Covenant on Civil and Political Rights, Article 2 as well as 3, 18, and 23; International Covenant on Economic Social and Cultural Rights, Articles 2, as well as 3, 7, 8, 11, and 13. Although Myanmar is not party to the International Covenant on Civil and Political Rights, much of its content is found in the Universal Declaration of Human Rights (UDHR). The UDHR was not intended at the time to be a legally binding document, but it is now generally considered as an authoritative interpretation of the human rights provisions in the (binding) United Nations Charter. The UDHR is considered a “common standard of achievement for all peoples and all nations” and it sets out the fundamental human rights that are to be universally protected. It is accepted that many of its provisions – if not the entire document – are reflective of customary international law. See A/HRC/39/CRP.2, paragraphs 41-43.

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