A/HRC/21/55 effective participation, which will also ensure human rights accountability at the corporate level. 2. Practical advice for extractive industries on how to meet the requirement to respect the right of indigenous peoples to participate in decision-making in the context of extractive industry 40. States retain the primary obligation to ensure indigenous peoples‟ right to participate is respected; nevertheless, to meet their own responsibility to respect human rights, extractive businesses should ensure, and make their own assessment as to, compliance with the right of indigenous peoples to participate in decision-making. Indeed, positive experience illustrates that extractive industries should work in partnership with States and indigenous peoples at all planning and implementation stages of extractive activities that might impact on indigenous peoples‟ interests. 41. Enterprises in extractive industries should, together with indigenous peoples, assess the risks and actual impacts on the rights of indigenous peoples arising from their activities and business relationships. Commitment to respecting the rights of indigenous peoples should be reflected in the business enterprise‟s policies and processes; such policies and processes should be put in place by the enterprise in order to meet its responsibility to respect human rights. Enterprises are advised to assess company compliance with indigenous peoples‟ rights and establish a company policy on how best to meet their responsibility to respect such rights, where possible by including indigenous peoples affected by their operations. When activities may affect indigenous peoples, the business enterprise must take adequate steps to ensure meaningful and effective engagement with indigenous peoples. As part of implementing their responsibility, business enterprises engaged in extractive activities must ensure that employees have an understanding of the content of indigenous peoples‟ rights, including their right to participate in decisionmaking. 42. The Special Rapporteur on the rights of indigenous peoples notes that companies must exercise due diligence by identifying, prior to commencing their activities, various matters relating to the basic rights of indigenous peoples, and by paying adequate attention to those matters as the activities are being carried out. Such matters include recognition of the existence of indigenous peoples and of their own social and political structures; indigenous possession and use of land, territory and natural resources; exercise by the State of its duty to consult indigenous peoples in relation to activities that might affect them, and the related responsibility of business; impact studies and mitigation measures; and benefit sharing with indigenous peoples.24 43. Extractive industries are encouraged to support, including financially, mechanisms to ensure that the right of indigenous peoples to participate in decision-making is respected. This can include: (a) Devoting human and financial resources to appropriate consultation mechanisms; (b) Establishing partnerships with indigenous peoples; (c) Ensuring that corporate boards or board advisory panels include indigenous peoples‟ representation and effective participation in order to promote human rights accountability at the corporate level. 24 A/HRC/15/37, para. 46. 23