A/HRC/35/37 parties are to take effective measures to prohibit the worst forms of child labour, including child trafficking. Under the ILO Forced Labour Convention, 1930 (No. 29) and Abolition of Forced Labour Convention, 1957 (No. 105), States parties have the obligation to take measures to abolish forced or compulsory labour. ILO Convention No. 29 was strengthened with the approval of the Protocol of 2014 to the Forced Labour Convention, 1930. The Protocol outlines measures for preventing forced labour and emphasizes the need for victim protection and access to appropriate and effective remedies, such as compensation. The measures States are required to take under the Protocol include supporting due diligence by both the public and private sectors to prevent and respond to risks of forced or compulsory labour (art. 2 (e)). This obligation is further underscored in the ILO Forced Labour (Supplementary Measures) Recommendation, 2014 (No. 203), in which States are called on to provide guidance and support to employers and businesses to take effective measures to identify, prevent, mitigate and account for how they address the risks of forced or compulsory labour in their operations or in products, services or operations to which they may be directly linked (sect. 4 (j)). 16. Regarding the obligations of States to protect against and redress the human rights impacts of business, the Guiding Principles on Business and Human Rights: Implementing the United Nations “Protect, Respect and Remedy” Framework were endorsed by the Human Rights Council in 2011. In the Guiding Principles, States are requested to set out clearly the expectation that all business enterprises domiciled in their territory and/or jurisdiction will respect human rights throughout their operations (principle 2). While the issue of trafficking in supply chains is not specifically addressed in the Guiding Principles, in accordance with principle 17 businesses should carry out due diligence in order to identify, prevent, mitigate and account for how they address their adverse human rights impacts. Pursuant to that same principle, the due diligence should include assessing actual and potential human rights impacts, integrating and acting upon the findings, tracking responses, and communicating how impacts are addressed, and should cover not only impacts related to an enterprise’s own activities, but also those to which it may be linked through its business relationships. Domestic efforts in enacting non-financial reporting obligations 17. In the past few years, at the State level, the above-mentioned due diligence principle and the need to ensure businesses accountability have been at the core of national legislation developed to respond to consumer demands for more transparency in the activities of businesses and their impact on trafficking in persons and forced labour. 18. Notable examples of this are the California Transparency in Supply Chains Act of 2010 in the United States, which came into effect in January 2012, and the Modern Slavery Act of 2015 in the United Kingdom of Great Britain and Northern Ireland. Under the California Transparency in Supply Chains Act, retail sellers and manufacturers with over $100 million in annual worldwide gross receipts who do business in the state, regardless of whether or not they are headquartered in California, are required to disclose their efforts to eradicate slavery and human trafficking from their direct supply chains for tangible goods offered for sale. In accordance with the Act, companies concerned must report on their efforts in five different areas: verification, auditing, certification, internal accountability and training. 19. Under the Modern Slavery Act, companies with a total turnover of over £36 million conducting business, or part of a business, in any part of the United Kingdom are required to publish an annual slavery and human trafficking statement to disclose the steps the organization has taken during the financial year to ensure that slavery and human trafficking is not taking place in any of its supply chains and in any part of its own business. Companies may also provide a statement that the organization has taken no such steps. The statement may include information on the company’s structure and its supply chains, its policies and due diligence processes to combat human trafficking and slavery, specific parts of its business and supply chains that may be exposed to higher risks and steps taken to mitigate such risks, the effectiveness of such efforts, and training made available for its staff. In addition, the statement must be signed by the highest level of management. The 5