A/HRC/32/19 4.2 The State takes the steps necessary to ensure that its enforcement agencies have effective working relationships and communication links and are able to coordinate their activities effectively with other domestic bodies that regulate the respect by business enterprises of human rights, including agencies responsible for the regulation of labour, consumer and environmental standards and agencies responsible for the enforcement of laws relating to bribery and corruption. 4.3 The use of discretion on the part of enforcement agencies as to whether to investigate and/or take enforcement action (“enforcement discretion”) is exercised in accordance with a comprehensive enforcement policy that: (a) clearly sets out how decisions are made regarding whether to investigate or commence enforcement action and the factors that will be taken into account; (b) has been developed wherever possible following appropriate public consultation; and (c) is made available to the public. 4.4 Enforcement agencies ensure that there is policy coherence between: (a) policies and procedures that set performance targets for their personnel; (b) financial and other performance incentives for such personnel; and (c) policies relating to the use of enforcement discretion. Policy objective 5: There is transparency and accountability with respect to the use of enforcement discretion. 5.1 Decisions by enforcement agencies not to investigate or take enforcement action are, to the extent possible, subject to formal challenge through a fair and transparent process. 5.2 Enforcement agencies take proactive steps to ensure that, in the event where a request to investigate or take enforcement action has been declined, the complainants in the case are informed (a) of any rights they may have formally to challenge such a decision; and (b) of the procedures that will apply in the event the complainants choose to exercise such rights. Policy objective 6: Enforcement agencies have access to the necessary resources, training and expertise. 6.1 Enforcement agencies have access to adequate resources to investigate and take enforcement action with respect to allegations of business-related human rights abuses. 6.2 The State has established specialist units, within enforcement agencies or pursuant to applicable legal regimes, that are responsible for the detection, investigation and prosecution of cases of business involvement in severe human rights abuses, and that have access to expertise relating to the investigation of serious offences involving corporate entities, including in cross-border contexts.c 6.3 The State ensures adequate training for enforcement agency employees in the legal and technical aspects of investigating allegations of severe business-related human rights abuses. Policy objective 7: Enforcement agencies carry out their work in such a way as to ensure the safety of victims, other affected persons, human rights defenders, witnesses, whistle-blowers and their legal representatives (“relevant individuals and groups”) and is sensitive to the particular needs of individuals and groups at heightened risk of vulnerability or marginalization. 7.1 Systems are in place to ensure that enforcement agency employees take appropriate steps to ensure the protection of relevant individuals and groups from the risk of c 14 See paras. 9.1-9.7 and 10.1 below.