A/HRC/42/CRP.3 subsidiaries, to comply with financial reporting requirements and disclose details of beneficial ownership, in line with the government’s commitments under the Extractive Industries Transparency Initiative; (e) Ensure no person or entity who has cooperated with the Mission is subject to reprisals, intimidation or any other form of harassment. Take all appropriate steps to prevent, investigate, punish and redress human rights violations through effective policies, legislation, regulations and adjudication of business related activities and require businesses to respect human rights, and periodically assess the adequacy of such laws and address any gaps; perform due diligence and provide effective guidance to businesses on how to respect human rights throughout their operations; and encourage and, where appropriate, require businesses to communicate how they address their human rights impacts of their operations. 186. To the Security Council: (a) Impose targeted financial sanctions against senior officials of the Tatmadaw responsible for violations of international human rights law and violations of international humanitarian law; (b) Impose targeted financial sanctions against all Tatmadaw-owned companies, especially MEHL, MEC and their subsidiaries, while respecting human rights and significantly mitigating any adverse socio-economic impact of sanctions; (c) Impose a comprehensive arms embargo on Myanmar and establish a mechanism to monitor and enforce it. 187. To Member States, and relevant regional and international intergovernmental organisations: (a) Implement targeted individual sanctions, including travel bans and asset freezes, against individuals publicly identified as perpetrators of violations of international human rights law and international humanitarian law by the Mission, as well as family members and associates of identified individuals, where they may act as surrogate business owners or be used as proxies by identified individuals to evade sanctions, while respecting human rights; (b) Implement targeted individual sanctions and asset freezes against the owners of Tatmadaw conglomerates, and their subsidiary companies, while respecting human rights and significantly mitigating any adverse socio-economic impact of sanctions; (c) Implement targeted sanctions against legal persons, entities or bodies contributing economically to or benefitting economically from the Tatmadaw and its operations as well as family members and associates of identified individuals, where they may act as surrogate business owners or be used as proxies by identified individuals to evade sanctions, while respecting human rights; (d) Implement arms transfer sanctions, as an integral part of a coordinated multilateral approach to accountability, justice and ending the human rights crisis in Myanmar; (e) Bring this report to the attention of any companies domiciled in their territory doing business in Myanmar; (f) Take appropriate legislative and other measures to ensure that all business activities taking place in whole or in part within their territory or under their jurisdiction, and having a direct and reasonably foreseeable impact on the human rights of individuals in the context of the Myanmar human rights crisis, are consistent with their human rights obligations, including the right of victims to obtain an effective remedy; (g) Support any individuals subjected to reprisals, or who would face the risk of reprisals, as a result of having cooperated with the Mission, especially where the State has a diplomatic presence in Myanmar or neighbouring countries; 65