A/HRC/32/19 Contents Page I. Accountability and access to remedy: the urgent need for action .................................................... 3 II. Overview ......................................................................................................................................... 4 A. Background .............................................................................................................................. 4 B. Scope ...................................................................................................................................... 4 C. Methodology ........................................................................................................................... 5 D. Structure of the guidance ......................................................................................................... 6 E. Target audience ....................................................................................................................... 9 Three cross-cutting issues ............................................................................................................... 9 A. Structural and managerial complexity of business enterprises ............................................... 9 B. Challenges particular to cross-border cases and the importance of international cooperation ......................................................................................................... 10 The need for policy coherence ................................................................................................. 11 Recommendations ............................................................................................................................ 11 Guidance to improve corporate accountability and access to judicial remedy for business-related human rights abuse........................................................................................... 12 III. C. IV. Annex 2