UNITED NATIONS A General Assembly Distr. GENERAL A/HRC/4/35 19 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, John Ruggie* Business and human rights: mapping international standards of responsibility and accountability for corporate acts Summary This report responds to various elements of paragraphs 1 (a) through (c) as well as 1 (e) of the mandate of the Special Representative of the Secretary-General as set out in resolution 2005/69 of the Commission on Human Rights: “to identify and clarify standards of corporate responsibility and accountability … with regard to human rights”; “to elaborate on the role of States in effectively regulating and adjudicating” business activities; “to research and clarify the implications … of concepts such as ‘complicity’”; and identify some prevailing if not “best” practices by States and companies. The four addenda to this report provide greater detail. A companion report (A/HRC/4/74) explains the key issues involved in conducting human rights impact assessments, pursuant to paragraph 1 (d). * The present report was submitted late, in order to reflect the most recent information. GE.07-10885 (E) 060307