A/HRC/29/39 19. The detailed comparative process is a focused, in-depth research process comprising legal research done by legal experts in relation to 25 focus jurisdictions, the results of which will be used for comparative analysis. The 25 jurisdictions have been carefully chosen to reflect geographical and regional diversity, as well as a diversity of legal systems and traditions and levels of economic development. The process comprises two tracks, the first of which focuses on legal research into the current laws in the focus jurisdictions and the second of which focuses on gathering practical experiences and perspectives from public interest lawyers and others who represent victims of business-related human rights abuses before the courts. 20. At the time of submitting the present report, the detailed comparative process had commenced for most of the selected focus jurisdictions. After reports on the results arising from the two tracks have been submitted, OHCHR will work with academics to review the information received and help contextualize it with reference to the overall legal system and broader social and economic issues of each focus jurisdiction. C. Future consultations and next steps 21. Subject to obtaining sufficient resources, OHCHR plans to hold expert meetings and consultations for each of the six projects starting in September 2015 and to be completed by the first quarter of 2016. In collaboration with the Working Group on the issue of human rights and transnational corporations and other business enterprises, initial findings and analysis from the projects under the accountability and remedy project will be presented at the Forum on Business and Human Rights to be held in Geneva from 16 to 18 November 2015, to enable multi-stakeholder discussion in a public format. 22. Initial findings and areas for further inquiry arising from the activities undertaken to date are outlined in section III below. III. Preliminary research: key outputs and issues A. Preparatory work relating to project component 2: roles and responsibilities of interested States 23. As noted above, project component 2 of the accountability and remedy project will explore State practice and attitudes with respect to the appropriate use of extraterritorial jurisdiction and domestic measures with extraterritorial implications. It will identify good practices to guide States in managing cross-border cases and explore possible models of international and bilateral cooperation. 24. Not all cases involving allegations of business-related human rights abuses raise cross-border issues. In cases where those involved are all located in and the relevant facts have all taken place in a single jurisdiction, questions of extraterritorial jurisdiction and international cooperation may not arise. However, cases of business involvement in serious human rights abuses do frequently involve a cross-border element. In many cases, this is because those involved are located in more than one jurisdiction or because other connecting factors to a prosecution or dispute (such as material actions or decisions) are alleged to have occurred or been made in different jurisdictions. 25. Cross-border cases give rise to a particular set of difficulties for domestic law enforcement bodies, prosecutors and victims. Extensive research by civil society organizations and others has documented the many challenges involved in accessing judicial remedy in these kinds of cases. These comprise legal challenges (such as 8