A/HRC/21/55 (a) The responsibility to respect human rights requires that business enterprises avoid causing or contributing to adverse impacts through their own activities, and address such impacts when they occur; and that they prevent or mitigate adverse human rights impacts with which they would be or are involved through their business relationships; (b) The responsibility of business enterprises to respect human rights applies to all business enterprises regardless of their size, sector, operational context, ownership and structure; (c) The responsibility of business enterprises to respect human rights refers to internationally recognized human rights including, in the context of indigenous peoples, ILO Convention No. 169 and the United Nations Declaration on the Rights of Indigenous Peoples; (d) In order to meet their responsibility to respect human rights, business enterprises must have in place appropriate and effective policies and processes. This includes a policy commitment to respect human rights; due diligence processes to identify, prevent, mitigate and account for how they address their adverse human rights impacts; and processes to enable remediation of any adverse human rights impacts that they cause or contribute to. When operating in the context of indigenous peoples‟ lands, territories and resources, due diligence processes must pay particular attention to the risks faced by indigenous peoples, including the different risks that may be faced by women and men. Due diligence processes should also be undertaken in a manner that enables meaningful engagement with indigenous peoples when their human rights may be affected. This includes taking into account language and other potential barriers to effective engagement. A company with a footprint in indigenous areas should develop a policy to address how it engages with indigenous peoples. Any company that utilizes the cultural heritage of indigenous peoples should do the same. Due diligence processes should take into account the right of free, prior and informed consent of indigenous peoples; (e) In order to account for how they address their human rights impacts, business enterprises should be prepared to communicate this externally, particularly when concerns are raised by or on behalf of indigenous peoples. If there are risks of human rights impacts, the business enterprises should report formally on how they address them. In addition to considering whether to include relevant information in formal reporting, business enterprises should also take into account the situation of affected stakeholders, and communication could also take the form of in-person meetings and consultations with those affected; (f) Where business enterprises identify that they have caused or contributed to adverse impacts on indigenous peoples, they should provide for or cooperate in the remediation of those impacts through legitimate processes. Criteria for grievance mechanisms at the operational or site level have been developed, some of which are particularly relevant in the context of impacts on indigenous peoples, such as ensuring accessibility, by providing adequate assistance for those who may face particular barriers to access, and equitability, by ensuring that aggrieved parties have access to sources of information, advice and expertise necessary to engage in a grievance process on fair, informed and respectful terms. Processes involving the business enterprise to enable remediation for adverse impacts on indigenous peoples should also be informed by relevant international standards, particularly articles 1, 27, 28, 32 and 40 of the United Nations Declaration on the Rights of Indigenous Peoples and articles 3, 5, 8, 9, paragraph 2, 10, paragraph 1, 11, 12, 13, and 15 of ILO Convention No. 169. 28. In relation to the third pillar of the Guiding Principles, access to remedy, the following points may be of particular relevance to indigenous peoples: 9