A/HRC/26/20 in a number of processes within and outside the United Nations system to embed respect for human rights by business into guidelines and policy documents, and by providing advice on interpreting the Guiding Principles in response to requests from stakeholders. However, enhanced efforts are still needed in order to provide uniform and clear guidance on implementing the Guiding Principles. 28. In an effort to advance more effective implementation of the Guiding Principles in ensuring access to judicial remedy for victims of gross human rights abuses related to business, OHCHR in 2014 launched a multi-stakeholder consultative process to provide further conceptual and normative clarity on key issues and challenges related to access to judicial remedy, focusing in particular on the criminal law system.10 29. OHCHR and the Working Group have engaged with United Nations treaty bodies to promote the Guiding Principles. In April 2013, the Committee on the Rights of the Child issued its general comment No. 16 (2013) on State obligations regarding the impact of the business sector on children’s rights. Other treaty bodies have also elaborated on the implications of the State duty to protect human rights in the context of business activities in observations on State parties’ reports. The Working Group is currently collaborating with selected treaty bodies to further the understanding of how the Guiding Principles can be a tool for treaty bodies in the systematic and comprehensive collection and analysis of information on business and human rights in State party reporting and concluding observations, consistent with their respective mandates. 30. In addition to the Working Group and its specific mandate on the Guiding Principles, other special procedures mandate-holders are increasingly also integrating the Guiding Principles in their specific analyses of situations at the international or country level and in thematic areas. Relevant mandate holders are also increasingly issuing communications to States, and in some instances to business enterprises, on situations that involve the impacts of business on human rights. These efforts both support the identification of specific challenges faced by States and business in different operational contexts, in relation to particular issues or particular groups, and provide a means through which States and business enterprises can be made aware of their respective obligations and responsibilities.11 31. The Working Group has undertaken efforts to explore how the universal periodic review could take into account the business and human rights agenda, and has also initiated a project on national action plans and other strategies at the State level to implement the Guiding Principles.12 Information on State implementation of national action plans in relation to specific State obligations to protect, respect and fulfil human rights could be taken up by stakeholders in the context of the universal periodic review. B. United Nations system in general 32. The Secretary-General has recognized that greater attention to human rights in the United Nations system offers opportunities for integrating the business and human rights agenda, and in particular the Guiding Principles, into existing platforms and activities (A/HRC/21/21 and Corr.1, para. 38). Concerted efforts are required for that to be achieved, and the Secretary-General is confident that his intention to enhance the United Nations partnership capacity would be a big step towards this goal, as it would use the Guiding 10 11 12 8 For more information, see www.ohchr.org/EN/Issues/Business. For more information, see www.ohchr.org/EN/HRBodies/SP/Pages/Welcomepage.aspx. For further information, see www.ohchr.org/EN/Issues/Business/Pages/NationalActionPlans.aspx.