A/HRC/26/20 Principles as one key element in helping achieve greater accountability, coherence and scale – both globally and at the country level. The Secretary-General is encouraged that significant activities to integrate the business and human rights agenda have taken place within individual entities with respect to specific aspects of business impacts on human rights. A non-exhaustive sample is provided below. 33. In 2013, the Global Compact launched a reference guide to the United Nations Declaration on the Rights of Indigenous Peoples,13 which also reflects the responsibility to respect human rights as set out in the Guiding Principles. In its strategy for 2014–2016, the Global Compact focuses on four priorities: participant engagement, local networks, a global portfolio of issues and responsible business in support of United Nations goals and issues. These focus areas offer important opportunities for building business capacity on human rights.14 34. To further the alignment of government legislation, regulations, policies, plans and programmes with international standards on children’s rights and business, UNICEF has contributed to the drafting and adoption of official guidance on the subject. UNICEF supports the work of the Committee on the Rights of the Child and plays an important role in disseminating and raising awareness around the Committee’s general comment No. 16. UNICEF is in the process of developing technical implementation tools on children’s rights and business for national Governments and a fact sheet on children’s rights and business for national human rights institutions. 35. In collaboration with the Global Compact, the United Nations Entity for Gender Equality and the Empowerment of Women (UN-Women) supports the Women’s Empowerment Principles, which offer a platform for business to contribute to the advancement of women in the workplace, the marketplace and the community.15 While the Women’s Empowerment Principles were developed for business enterprises, they also provide a tool and platform for other stakeholders in their engagement with business. 36. UNEP is working on an environment, social and economic sustainability framework, which will set minimum standards for sustainability for UNEP and its implementing partners, with a view to identifying and managing environmental, social and economic issues. The Guiding Principles could be considered along with other relevant principles and guidance documents in the process to review the draft. 37. UNEP has also initiated a project within the UNEP Finance Initiative, a partnership with some 200 financial institutions, to draw up a report to throw more light on situations where banks, through their lending or investment activities, can cause, create or have links to adverse human rights impacts. The report is expected in 2014. The UNEP Finance Initiative has further developed an online human rights guidance tool for the financial sector and a briefing for leaders of financial institutions. C. Activities at the country level 38. The Secretary-General has recognized that United Nations resident coordinators and country teams can play a strategically crucial role in promoting dialogue among Governments, business enterprises and civil society, and by promoting human rights due 13 14 15 See A Business Reference Guide to the United Nations Declaration on the Rights of Indigenous Peoples (New York, 2013). Available from www.unglobalcompact.org/Issues/human_rights/indigenous_peoples_rights.html. See www.unglobalcompact.org/news/821-02-10-2014. See www.weprinciples.org. 9