A/HRC/28/43 ensure the implementation of the United Nations “Protect, Respect and Remedy” Framework, which provides a global standard for upholding human rights in relation to business activities that are connected with Israeli settlements in the Occupied Palestinian Territory, including East Jerusalem. 21. The international fact-finding mission recommended that the Working Group on the issue of human rights and transnational corporations and other business enterprises remained seized of the matter of corporate engagement with settlements (A/HRC/22/63, para. 117). On 6 June 2014, pursuant to Human Rights Council resolution 22/29, the Working Group on the issue of human rights and transnational corporations and other business enterprises issued a statement on the implications of the Guiding Principles on Business and Human Rights in the context of Israeli settlements in the Occupied Palestinian Territory.29 22. In the statement, the Working Group indicated that, in carrying out due diligence, in accordance with the Guiding Principles on Business and Human Rights, corporations should be cognizant of the illegal status of settlements under international law, and should be informed by the publicly available information about the relation between settlements and human rights violations in the Occupied Palestinian Territory. The Working Group further stated that the fact that the Occupied Palestinian Territory, including areas with settlements, was a conflict-affected area resulted in a heightened risk of negative human rights impacts which in turn required that companies act with heightened due diligence. The Working Group noted that where a business could not prevent or mitigate human rights risks, it might need to consider termination of operations (guiding principle 19). 23. In its report to the sixty-ninth session of the General Assembly, the Special Committee to Investigate Israeli Practices Affecting the Human Rights of the Palestinian People and Other Arabs of the Occupied Territories reported on information received regarding the continuing exploitation of natural resources in the Occupied Palestinian Territory by Israeli and foreign companies, and on corporate involvement in a number of Israeli measures with adverse human rights impacts, including involvement in Israeli settlements. It noted, as examples of corporate activities of concern from a business and human rights perspective, three companies with activities in the Occupied Palestinian Territory and one company in the occupied Syrian Golan. 30 IV. Submissions by Member States pursuant to resolution 25/28 24. On 21 October 2014, the Office of the United Nations High Commissioner for Human Rights (OHCHR) addressed notes verbales to all Permanent Missions to the United Nations Office and other international organizations in Geneva, in which it requested information on any steps that their Government had taken, envisaged taking or were otherwise aware of concerning the status of implementation of the recommendations of the fact-finding mission report (A/HRC/22/63), and in particular with regard to those contained in paragraphs 116 and 117 thereof (see paras. 5 and 6 above). 25. Also on 21 October, separate notes verbales were addressed to the Permanent Mission of Israel and the Permanent Observer Mission of the State of Palestine. OHCHR requested the Government of Israel to provide information on any steps that it had taken or envisaged taking concerning the status of implementation of the recommendations of the 29 30 Available from www.ohchr.org/Documents/Issues/Business/OPTStatement6June2014.pdf. The companies mentioned were HeidelbergCement, G4S, Ahava and Genie Energy. A/69/355, sections IV.D and V. 7

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