A/HRC/42/CRP.3 environmental safety standards”. The resolution also urged the Government to develop inclusive policies for natural resource management and benefit sharing through including relevant stakeholders and affected populations.19 The UN Special Rapporteur on the situation of human rights in Myanmar has noted that Myanmar, as a party to the International Covenant on Economic, Social and Cultural Rights, should refrain from entering into trade and investment treaties where the Government’s actions in relation to fulfilling an investment agreement would lead to human rights abuses, such as forced relocation and inadequate resettlement.20 The obligations of States to respect and protect economic, social and cultural rights that are most relevant to the acts of the Tatmadaw documented in this report include the prohibition on forced labour21 and arbitrary or unlawful deprivation of wages.22 21. In further elaboration of the obligations that human rights law places on States to regulate companies, the UN Guiding Principles on Business and Human Rights: Implementing the United Nations “Protect, Respect and Remedy” Framework (Guiding Principles) instruct States to “protect against human rights abuse within their territory and/or jurisdiction by third parties, including business enterprises. This requires taking appropriate steps to prevent, investigate, punish and redress such abuse through effective policies, legislation, regulations and adjudication.” 23 States should also “set out clearly the expectation that all business enterprises domiciled in their territory and/or jurisdiction respect human rights throughout their operations”.24 The Guiding Principles should be implemented in a non-discriminatory manner, with particular attention to the rights and needs of groups that may be at heightened risk of becoming vulnerable or marginalized, and with due regard to gender-based risks.25 22. In meeting their duty to protect human rights, the Guiding Principles explain further that States should, inter alia: enforce laws that are aimed at, or have the effect of, requiring business enterprises to respect human rights, and periodically assess the adequacy of such laws and address any gaps; provide effective guidance to business enterprises on how to respect human rights throughout their operations; and encourage and, where appropriate, require business enterprises to communicate how they address their human rights impacts. 26 23. The Guiding Principles call on States to take additional measures to protect against human rights abuses by their own State-owned or controlled enterprises or those that receive substantial support and services from State agencies, such as requiring human rights due diligence.27 When they contract with, or legislate for, business enterprises to provide services that may impact upon the enjoyment of human rights, the Guiding Principles call on States to exercise adequate oversight in order to meet their international human rights obligations. 28 24. In recognition of the heightened risk of human rights abuses occurring in the context of conflict areas, the Guiding Principles emphasise that States should “help ensure that business enterprises operating in those contexts are not involved with such abuses”. The Guiding Principles provide several measures for doing this, including: “(a) Engaging at the earliest stage possible with business enterprises to help them identify, prevent and mitigate the human rights-related risks of their activities and business relationships; (b) Providing adequate assistance to business enterprises to assess and address the heightened risks of abuses, paying special attention to both gender-based and sexual violence; (c) Denying access to public support and services for a business enterprise that is involved with gross human rights abuses and refuses to cooperate in addressing the situation; (d) Ensuring that their 19 20 21 22 23 24 25 26 27 28 A/HRC/40/L.19, paragraphs 24-25. Report of the Special Rapporteur on the situation of human rights in Myanmar, A/HRC/40/68, 5 March 2019, paragraph 15. International Covenant on Economic, Social and Cultural Rights, Article 6. International Covenant on Economic, Social and Cultural Rights, Article 7. Principle 1, Guiding Principles on Business and Human Rights: Implementing the United Nations “Protect, Respect and Remedy” Framework, Office of the High Commissioner for Human Rights. Principle 2, Guiding Principles on Business and Human Rights. General Principles of the Guiding Principles on Business and Human Rights. Principle 3, Guiding Principles on Business and Human Rights. Principle 4, Guiding Principles on Business and Human Rights. Principle 5, Guiding Principles on Business and Human Rights. 9