A UNITED NATIONS General Assembly Distr. GENERAL A/HRC/4/74 5 February 2007 Original: ENGLISH HUMAN RIGHTS COUNCIL Fourth session Item 2 of the provisional agenda IMPLEMENTATION OF GENERAL ASSEMBLY RESOLUTION 60/251 OF 15 MARCH 2006 ENTITLED “HUMAN RIGHTS COUNCIL” Report of the Special Representative of the Secretary-General on the issue of human rights and transnational corporations and other business enterprises* Human rights impact assessments - resolving key methodological questions Summary The present report is submitted pursuant to Commission resolution 2005/69, which asks the Special Representative of the Secretary-General on the issue of human rights and transnational corporations and other business enterprises to develop materials and methodologies for undertaking human rights impact assessments for business activity (paragraph 1 (d) of the mandate), and Council decision 1/102. While the Special Representative of the Secretary-General indicated in his interim report that developing such materials and methodologies would be beyond the mandate’s time and resource constraints, this report describes principles and characteristics of human rights impact assessments for business, including similarities to environmental and social impact assessments, and provides updates on current initiatives. * The present report has been submitted late in order to reflect the most recent information. GE.07-10614 (E) 140207