A/HRC/36/45 21. At a very minimum, State-owned companies have the same responsibilities as other businesses and must comply with the national regulatory framework. When State-owned companies act as arms of government or implementing agents of government policy, the State must ensure policy coherence and guarantee that the activities of those companies contribute to the realization of the human rights to water and sanitation. 22. The instruments delegating service provision, including contracts, must reflect the national regulatory framework and human rights standards. This means that these instruments should include a clear definition of the human rights responsibilities of service providers, coverage targets to eliminate inequalities in access, sufficient provision for participation, access to information and mechanisms for accountability. While ensuring this, non-State service providers are also expected to respect human rights. To that end, they must exercise due diligence to become aware of and address any potential impact on the realization of the human rights to water and sanitation, including by analysing the proposed delegating instruments from a human rights perspective (see A/HRC/15/31, para. 38), and where appropriate by undertaking human rights impact assessments. The General Assembly has recently called upon non-State actors, including business enterprises, to comply with their responsibility to respect the human rights to water and sanitation, including by cooperating with State investigations into allegations of abuses of these rights, and by progressively engaging with States to detect and remedy such abuses (see General Assembly resolution 70/169, para. 6). 23. As part of their human rights responsibilities, service providers should establish legitimate, accessible, predictable, equitable, rights-based and transparent grievance and remedy mechanisms that allow individuals to bring alleged human rights abuses to their attention (see A/HRC/8/5, paras. 82 and 92). This should be required by the regulatory framework as it is part of exercising human rights due diligence, since accountability mechanisms enable the service provider to become aware of its human rights impacts. Equally important is the responsibility of service providers to provide regulatory actors with the necessary information regarding service provision, especially information on their performance.8 III. Regulation in water and sanitation services A. Role of regulation 24. The implementation of the human rights to water and sanitation depends heavily on national legal and regulatory frameworks. While constitutional recognition of these rights shows a strong national commitment to their realization, and facilitates their inclusion in domestic laws, it does not constitute a conditio sine qua non for their inclusion in national legal frameworks. Kenya, for example, underwent a process of legal and regulatory reform before enshrining these rights in its Constitution. Laws give voice to national policies, and aspire to achieving universal realization of the rights, while rules and regulations set performance standards and determine how services should be provided to the population, as they encapsulate the technical and scientific requirements needed to give meaningful content to the general terms contained in laws. The fact that the provision of water and sanitation services must be adequate for human dignity, life and health, in accordance with the International Covenant on Economic, Social and Cultural Rights, places concrete human rights obligations on national regulatory frameworks. 25. Regardless of the regulatory model chosen, currently most water and sanitation regulatory frameworks typically incorporate aspects of economic regulation (asset management planning and tariff-setting), of quality of service regulation and of drinking water quality regulation. Some may also include aspects of environmental regulation, mainly water abstraction and wastewater discharges, of user interface regulation or of legal and contractual regulation. The fact that different forms of regulation have been adopted for 8 Lisbon Charter, art. 5. 7