A/HRC/14/27 Contents Page I. Introduction............................................................................................................. 1–3 3 II. Principled pragmatism ............................................................................................ 4–15 3 III. The State duty to protect ......................................................................................... 16–53 5 A. Safeguarding the ability to protect human rights............................................ 20–25 6 B. Doing business with business ......................................................................... 26–32 7 C. Fostering rights-respecting corporate cultures................................................ 33–43 8 D. Conflict-affected areas.................................................................................... 44–45 10 E. Extraterritorial jurisdiction ............................................................................. 46–50 11 F. Summing up ................................................................................................... 51–53 12 The corporate responsibility to respect ................................................................... 54–87 12 A. Foundations .................................................................................................... 57–65 12 B. Legal compliance............................................................................................ 66–78 14 C. Due diligence.................................................................................................. 79–86 16 D. Summing up ................................................................................................... 87 17 Access to remedy .................................................................................................... 88–119 17 IV. V. VI. 2 Paragraphs A. Company-level ............................................................................................... 91–95 18 B. State-based non-judicial ................................................................................. 96–102 19 C. Judicial mechanisms ....................................................................................... 103–113 20 D. Complementarities.......................................................................................... 114–116 22 E. Summing up ................................................................................................... 117–119 22 Conclusion .............................................................................................................. 120–126 23 GE.10-12629