A/HRC/23/32 (b) To review the current situation and legal and regulatory framework, including by mapping and analysing current laws, regulations, policies and practices in the field of business and human rights; reviewing the current situation of business and human rights, focusing on all three pillars of the Guiding Principles (State duty to protect, corporate responsibility to respect and access to remedy); and identifying gaps in protection and in access to remedy. (c) To strengthen the capacity of the national human rights institution on business and human rights, helping it to play an effective role in advancing the business and human rights agenda at the national level, encouraging multistakeholder dialogue, building the capacity of national actors on business and human rights, supporting the identification of any cases of adverse impact on human rights of business activities and the access to remedy of those affected. (d) To consult with external stakeholders, including affected communities, small and large business enterprises, industrial groups, civil society organizations, trade unions, academia, and regional and international actors when designing actions and plans to implement the Guiding Principles; and pay special attention to persons at a heightened risk of vulnerability to adverse impacts on human rights from business operations and who, at the same time, may have less recourse to remedies. (e) To consult and exchange with other States and with the Working Group on experiences and lessons learned from the implementation of the Guiding Principles, including through the Forum on Business and Human Rights, and regional events; and collect and share evidence of effective practices to establish concrete requirements of companies on the basis of the State duty to protect. (f) To consider elaborating a national plan of action on implementation to define responsibilities at the national level, identify resource requirements and mobilize relevant actors, building on lessons learned from such experiences in other countries. (g) To address barriers to access to remedy, including by increasing support for civil society organizations and human rights defenders that address barriers to access to remedy for victims of human rights abuses; protecting victims and human rights defenders from harassment, persecution and reprisals for seeking access to remedies for human rights abuses linked to corporate activities; cooperating with other States to explore possible developments to address the lack of judicial remedies for gross human rights abuses; and providing clear guidance on corporate responsibility for human rights to business enterprises operating in situations of conflict. (h) To ensure the integration, as appropriate, of the Guiding Principles into the work of financial regulators and the policies of public financial institutions, including multilateral financial institutions and export credit agencies. (i) To take steps to explore how to address the accountability gap regarding corporate liability for gross human rights abuses. C. Business 72. The Working Group calls upon all business enterprises and business organizations, as part of their implementation of the Guiding Principles, to consider the following actions: (a) To enhance tracking of the effectiveness of company responses when addressing actual or potential human rights impact identified, and to use data and 21