A/HRC/RES/44/15 Recognizing that the implementation of the Guiding Principles on Business and Human Rights includes implementation of the access to remedy pillar, and encouraging States to take appropriate steps to improve and encourage corporate accountability and access to remedy for victims of business-related human rights abuse, Reaffirming that independent and effective judicial mechanisms are at the core of ensuring access to remedy, and calling upon States to provide effective and appropriate judicial and non-judicial grievance mechanisms, alongside judicial mechanisms, as part of a comprehensive State-based system for the remedy of business-related human rights abuses and to play a helpful role in raising awareness of or facilitating access to non-State-based grievance mechanisms, in line with the Guiding Principles on Business and Human Rights, as part of comprehensive efforts to provide remedy for business-related human rights abuses, Recognizing that non-State-based grievance mechanisms administered by business enterprises, alone or with stakeholders, by industry associations or other multi-stakeholder initiatives may offer, in particular when aligned with the Guiding Principles on Business and Human Rights, such benefits as speed of access and remediation and reduced costs, Noting the role that national action plans and other such frameworks on business and human rights can play as tools for promoting the comprehensive, coherent and effective implementation of the Guiding Principles on Business and Human Rights, Recognizing the shared interest of business, States and civil society in an environment that is pluralistic and non-discriminatory, upholding the rule of law and promoting transparency, and that responsible business enterprises benefit from and depend upon legal certainty, transparency and predictability, and fair and effective domestic judicial mechanisms, Recalling the role of the Working Group on the issue of human rights and transnational corporations and other business enterprises in promoting the effective implementation of the Guiding Principles on Business and Human Rights and exploring options for enhancing access to effective remedies, Welcoming the convening by the Working Group of a global consultation on the role of national human rights institutions in facilitating access to remedy for business-related human rights abuses, pursuant to Human Rights Council resolution 38/13, Recognizing that the annual Forum on Business and Human Rights has become one of the world’s most important multi-stakeholder gatherings to promote dialogue and cooperation on business and human rights, including with respect to challenges faced in particular sectors, operational environments or in relation to specific rights or groups, as well as in identifying trends, challenges, good practices and lessons learned, Recognizing also the importance of building the capacity of Governments, business enterprises, civil society and other stakeholders to better prevent business-related human rights abuses, provide effective remedy and manage challenges in the area of business and human rights, and that the United Nations system has an important role to play in this regard, Recalling the views and recommendations of the United Nations human rights treaty bodies, including the general comments bearing on the issue of human rights and transnational corporations and other business enterprises, such as general comment No. 16 (2013) of the Committee on the Rights of the Child and general comment No. 24 (2017) of the Committee on Economic, Social and Cultural Rights, Recalling also its resolutions 5/1, on institution-building of the Human Rights Council, and 5/2, on the Code of Conduct for Special Procedures Mandate Holders of the Council, of 18 June 2007, and stressing that mandate holders shall discharge their duties in accordance with those resolutions and the annexes thereto, 1. Welcomes the work of the Working Group on the issue of human rights and transnational corporations and other business enterprises in the fulfilment of its mandate as established in Human Rights Council resolution 17/4, including with regard to promoting the effective and comprehensive dissemination and implementation of the Guiding Principles on Business and Human Rights; 3