A/HRC/23/32 United Nations General Assembly Distr.: General 14 March 2013 Original: English Human Rights Council Twenty-third session Agenda item 3 Promotion and protection of all human rights, civil, political, economic, social and cultural rights, including the right to development Report of the Working Group on the issue of human rights and transnational corporations and other business enterprises Summary In the present report, the Working Group on the issue of human rights and transnational corporations and other business enterprises outlines new developments in the field of business and human rights, including the deeper alignment between global governance frameworks and the Guiding Principles on Business and Human Rights, the call by the Human Rights Council for the United Nations system as a whole to integrate the business and human rights agenda into its work, and the need for the post-2015 framework to integrate the Guiding Principles. The Working Group notes the growing interest and demand for support and guidance in the implementation of the Guiding Principles, as well as the continuing existence of specific situations of grave concern with regard to the adverse impact on human rights of business activities. It describes the key results from surveys of States and business enterprises, including on the challenges faced in implementation. The Working Group also outlines the key trends and challenges identified during the 2012 Forum on Business and Human Rights. On this basis, the Working Group outlines priorities for action and recommendations for States, business enterprises, the United Nations system, intergovernmental organizations including regional organizations, and other stakeholders. GE.13-11928