A/HRC/32/45 specific countries and drafting general comments and recommendations, should examine the human rights impacts of enterprises that are owned or controlled by a State and clarify the State’s duty with respect to these enterprises, taking into account principle 4 of the Guiding Principles on Business and Human Rights. Recommendations to civil society organizations and academia 109. Civil society and academia should dedicate increased attention to the implications of State duties with respect to State-owned enterprises and the responsibility of State-owned enterprises to respect human rights, including in terms of access to remedy and accountability under national and international law; 110. They should gather data specific to State-owned enterprises and their human rights commitments and performance, in order to identify gaps and good practices globally. Recommendations to business associations 111. Business and employer associations, particularly in countries or sectors with many State-owned enterprises, should build their own capacity around business and human rights and offer specific guidance to their members that are State-owned enterprises on their responsibility to respect human rights. 112. Business associations should use their convening power to share learning and good practices among State-owned enterprises. 23

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