A/HRC/23/32 (c) To increase dissemination and awareness of the Guiding Principles among civil society organizations. 7. Implementation of the Guiding Principles by the United Nations system 50. The Working Group noted the initiatives taken within the United Nations system to disseminate and implement the Guiding Principles in the context of the recent report of the Secretary General (A/HRC/21/21) and Human Rights Council resolution 21/5, in which the Council called on the United Nations system as a whole to support the implementation of the Guiding Principles. The Working Group identifies as priorities the need: (a) To implement the recommendations of the Human Rights Council in its resolution 21/5 and in the report of the Secretary-General; (b) To play a key role in building the capacity of stakeholders at the national level in the implementation of the Guiding Principles; (c) To ensure coordination and coherence among different United Nations initiatives in this field, and alignment with the Guiding Principles; (d) To ensure the integration of the Guiding Principles into the post-2015 development agenda and framework. 8. Situations of conflict 51. The Working Group noted multiple national, intergovernmental, industry and multistakeholder initiatives to regulate and set both voluntary and mandatory standards for business investment and operations in situations of conflict. It also noted the potential role of investors, credit agencies, stock exchanges, national legislation with extraterritorial applications and regional mechanisms in supporting the enhanced implementation by business of the Guiding Principles, including human rights due diligence and operational grievance mechanisms. The Working Group identified as priorities the need: (a) To assess the effectiveness of existing initiatives and guidelines in situations of conflict, including with regard to access to remedies, and the identification of gaps and lessons learned; (b) To support and strengthen existing initiatives based on lessons learned; (c) To encourage greater coherence and alignment among relevant standards relating to situations of conflict and the Guiding Principles; (d) To clarify guidance for business in situations of conflict; (e) To collect evidence on the implementation of the corporate responsibility to respect in relation to transitional justice, reparations and post-conflict situations. 9. Small- and medium-sized enterprises 52. The Working Group took note of both the multiple challenges to raise awareness of human rights and the Guiding Principles among small- and medium-sized enterprises and the initiative of the European Commission and others to provide specific guidance to such enterprises on the Guiding Principles. The Working Group identified as priorities the need: (a) To elaborate tools and guidance adapted to small- and medium-sized enterprises, including guidance produced and tailored to specific national contexts while staying aligned with the Guiding Principles; (b) enterprises; 14 To encourage targeted capacity-building for small- and medium-sized

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