A/HRC/40/48 United Nations General Assembly Distr.: General 2 January 2019 Original: English Human Rights Council Fortieth session 25 February–22 March 2019 Agenda item 3 Promotion and protection of all human rights, civil, political, economic, social and cultural rights, including the right to development Report on the fourth session of the open-ended intergovernmental working group on transnational corporations and other business enterprises with respect to human rights* Chair-Rapporteur: Luis Gallegos * The annexes to the present report are circulated as received, in the language of submission only. GE.18-22806(E) 