A/HRC/32/45 97. Based on that review, States should identify key entry points and measures to be taken to more effectively discharge their obligations under principle 4 of the Guiding Principles on Business and Human Rights, taking into account the measures suggested in Section III of this report. States should specify the precise tasks they commit to do in this respect in a public document, such as a National Action Plan. 98. At a minimum, States should clearly set their expectations that State-owned enterprises respect human rights throughout their operations, adopt human rights commitments and be role models in this regard. States could set out their expectations in a specific document such as a national action plan or, preferably, amend existing regulations on ownership, corporate governance or responsible business conduct so as to expand their coverage. 99. States should be coherent in their implementation of international standards and not implement them selectively. More specifically, the OECD Guidelines on Corporate Governance of State-owned Enterprises should be implemented in a mutually reinforcing manner with the Guiding Principles on Business and Human Rights and the OECD Guidelines for Multinational Enterprises. 100. States should, as a matter of policy coherence and accountability, ensure that the scope of any future legally binding instrument on or relevant to business and human rights covers enterprises that are owned or controlled by the State. Recommendations to State-owned enterprises 101. State-owned enterprises should strive to be role models and fully meet their responsibility to respect human rights. 102. To do so, they should adopt appropriate policies and processes to address abuse, including a policy commitment, human rights due diligence and remediation mechanisms when harm occurs, which are integrated throughout their operations. Recommendations to national human rights institutions 103. National human rights institutions should assess whether relevant policies relating to State-owned enterprises are aligned with the State’s human rights obligations and provide guidance to the State in this regard. 104. They should provide guidance to State-owned enterprises on their human rights responsibilities. Recommendations to international organizations and the United Nations system 105. International organizations and the United Nations system should assist States and promote coherence in their implementation of international guidelines on corporate governance, responsible business conduct and human rights. 106. They should promote such coherence when supporting States in developing national plans to meet the Sustainable Development Goals, especially given the potentially significant role that State-owned enterprises will play in this regard. 107. They should support initiatives to contribute to building the knowledge base and competency of boards of directors and management of State-owned enterprises with regard to respect for human rights. Recommendations to the United Nations human rights system 108. United Nations human rights treaty bodies and special procedures, in examining individual communications under their complaint procedures, assessing 22