A/HRC/23/32 33. The survey indicated that, as business enterprises progressively implement the Guiding Principles, they face more complex challenges that require a more profound and nuanced analysis of required responses. One of the most striking patterns revealed by the survey was that, when asked general questions about the components of the responsibility to respect (policy commitment, addressing impact, communication and reporting), a large number of respondents were confident that their company had some form of practice in place. When respondents were asked questions pertaining to how mature or embedded practices were, however, the response rate dropped considerably and the number of “unsure” replies increased. While 82 per cent of respondents agreed that “when an actual or potential human rights impact is identified, responsibility is allocated to the relevant business unit and/or department to resolve the issue and report on progress when necessary”, only 53 per cent agreed that their company tracked progress on addressing such impact by developing “qualitative and quantitative indicators, informed by experts and relevant stakeholders”. Similarly, while 91 per cent of respondents expressed that they had feedback mechanisms that allowed employees to submit issues of concern to management, only 51 per cent replied that their company was “using grievance data for management systems review and continuous learning”. Addressing such challenges in implementing human rights due diligence and engaging in access to remedy may require innovative approaches. Good practices and lessons learned in this field should be identified and shared with other stakeholders. 34. With regard to implementing their policy commitment, challenges included difficulties in communicating the policy in a clear way to all relevant external parties and in translating the policy commitment into relevant operational procedures. 35. With regard to understanding cases of human rights impact, challenges included (a) uncertainty of how far to go into the supply chain in order to understand impact; (b) challenges in access to credible information; (c) a lack of proven methodologies and frameworks to help assess impact; and (d) a lack of understanding of how to engage with stakeholders where Governments restrict dialogue. 36. With regard to addressing cases of impact, tracking responses and communication, challenges included (a) difficulties in managing situations where leverage over business partners is limited, and the difficulties in building such leverage; (b) difficulties in addressing impact in situations where human rights are not part of local law or not applied in practice; and (c) a lack of understanding of company responsibilities in situations where government institutions are lacking. 37. With regard to complaints, grievances and access to remedies, challenges included (a) difficulties in adapting a grievance mechanism to a cultural context; (b) difficulties in building trust in the mechanism; (c) challenges in moving from a complaints hotline to an effective grievance mechanism; and (d) difficulties in incorporating grievance mechanisms into stakeholder management. 38. The survey sample did not indicate significant variations in answers according to geographical location, industry or company size. Due attention should be paid to this aspect in future surveys and consultations. V. Forum on Business and Human Rights 39. The first annual Forum on Business and Human Rights, held on 4 and 5 December 2012, in Geneva, brought together approximately 1,000 participants from 85 countries, including 50 State delegations and representatives of 150 companies and 180 civil society organizations, as well as other groups, with equal participation of men and women. Participants included directly affected stakeholders and their representatives, including 10