A/HRC/42/CRP.3 if they have not contributed to those impacts. 66 The Guiding Principles instruct businesses to meet these responsibilities through policy commitments, due diligence and remediation for adverse human rights impacts they cause or contribute to.67 38. Industry-specific guidance has been developed to implement the Guiding Principles. The European Commission guidance on implementing the Guiding Principles in the information and communications technology sector highlights the importance of human rights due diligence, particularly in high-risk contexts characterized by active or latent conflict, systematic disregard for human rights in law or in practice and pervasive corruption.68 The guidance specifically addresses companies providing telecommunications services, web or cloud-based platforms, devices, components and software. It gives examples of how due diligence processes can lead to companies declining sales to “at risk” countries. 69 39. The Human Rights Council confirmed the importance of applying the Guiding Principles in Myanmar in resolution 40/L.19 (2019), which encouraged “all business enterprises, including transnational corporations and domestic enterprises, to respect human rights in accordance with the Guiding Principles on Business and Human Rights”. 40. The Organisation for Economic Co-operation and Development (OECD) also emphasizes the importance of businesses putting in place policies and procedures that, on a continuing basis, proactively and reactively, ensure businesses do not contribute to human rights violations and other risks in countries such as Myanmar.70 This is especially relevant for Myanmar’s extractive industries, particularly the jade and ruby mining industry. The OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from ConflictAffected and High-Risk Areas (Due Diligence Guidance) provides a five point due diligence framework that urges companies to establish strong company management systems that can implement and communicate due diligence policies and procedures; identify and assess risk in the supply chain; design and implement a strategy to respond to identified risks; carry out independent third-party audit of supply chain due diligence at identified points in the supply chain; and publicly report on supply chain due diligence.71 The Due Diligence Guidance recommends specifically that businesses evaluate whether there are any forms of torture or cruel, inhuman and degrading treatment imposed for the purposes of mineral extraction; any forms of forced or compulsory labour; child labour; other gross human rights violations and abuses, such as widespread sexual violence on mine sites or in the course of mineral extraction; war crimes or other serious violations of international humanitarian law, crimes against humanity or genocide.72 In a different context, the UN Security Council confirmed the importance of due diligence when it endorsed recommendations designed to be consistent with the OECD Due Diligence Guidance.73 66 67 68 69 70 71 72 73 Principle 11 and 13, Guiding Principles on Business and Human Rights. Principle 11 and 15, Guiding Principles on Business and Human Rights. See European Commission, ICT Sector Guide on Implementing the UN Guiding Principles on Business and Human Rights (Luxembourg, 2013), pg. 30-31. European Commission, ICT Sector Guide on Implementing the UN Guiding Principles on Business and Human Rights (Luxembourg, 2013), pg. 30-31. OECD (2016), “OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas: Third Edition,” OECD Publishing, Paris. (http://dx.doi.org/10.1787/9789264252479-en); See also OECD, “OECD Due Diligence Guidance for Responsible Business Conduct”, 2018 (http://mneguidelines.oecd.org/OECD-Due-DiligenceGuidance-for-Responsible-Business-Conduct.pdf). OECD (2016), “OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas: Third Edition,” OECD Publishing, Paris. (http://dx.doi.org/10.1787/9789264252479-en), Annex I: Five-Step Framework for Risk-Based Due Diligence in the Mineral Supply Chain. OECD (2016), “OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas: Third Edition,” OECD Publishing, Paris. (http://dx.doi.org/10.1787/9789264252479-en), Appendix I: Guiding Note for Upstream Company Risk Assessment. The Due Diligence Guidance explains “The United Nations Security Council resolution 1952 (2010) [S/RES/1952(2010)] supported taking forward the due diligence recommendations contained in the final report of the United Nations Group of Experts on the Democratic Republic of the Congo, 15