A/HRC/42/CRP.3 (h) Exercise jurisdiction to extradite or investigate and, if there is sufficient evidence, prosecute officials of corporations where there are reasonable grounds to believe they participated in the commission of crimes under international law committed in relation to Myanmar’s human rights crisis; (i) Assist consumers to avoid dealing with MEHL, MEC and their subsidiaries and any other company owned or influenced by the Tatmadaw, including by identifying whether goods exported from Myanmar are produced, sold or exported without any association, directly or indirectly, with the Tatmadaw. 188. To investors and businesses: (a) No business enterprise active in Myanmar or trading with or investing in businesses in Myanmar should enter into or remain in a business relationship of any kind with the security forces of Myanmar, in particular the Tatmadaw, or any enterprise owned or controlled by them (including subsidiaries) or their individual members, until and unless they are re-structured and transformed as recommended by the Mission. These enterprises include in particular MEHL and MEC and all of their subsidiaries and business relationships. Relevant business relationships include granting loans to these companies or investing capital into their operations and procuring services from Tatmadaw related companies (including real estate rental). With respect to companies owned or controlled by family members of Tatmadaw leaders, business enterprises should exercise extreme caution and only enter into such relationships if they have assured themselves after heightened due diligence, that it is a legitimate business not linked to or supporting the Tatmadaw. Businesses active in Myanmar or trading with or investing in businesses in Myanmar or considering doing so should use credible information, including this report, its list of companies in the Annexes (and any updated information as it becomes available), and the Mission’s 2018 report when carrying out their due diligence assessments; (b) Prohibit all contributions and donations to, and other funding of the Tatmadaw directly or through business relationships with Myanmar companies; (c) Conduct all investment, including foreign investment, in conflict-affected areas, especially in Kachin, Shan, and Rakhine States, in line with the UN Guiding Principles for Business and Human Rights and subject all investments that are not already precluded from the recommendations above to heightened due diligence, given the Mission’s findings; (d) Any business enterprise purchasing natural resources from Myanmar highlighted in this report, and in particular, jade and rubies, and timber from Kachin and Shan States, should conduct heightened due diligence to ensure that the resources were not produced or sold by enterprises owned or influenced by the Tatmadaw (including subsidiaries and joint ventures) or individual members of the Tatmadaw. If so, they should not purchase or use, directly or indirectly, the resources. The OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from ConflictAffected and High-Risk Areas provides useful guidance in this regard; (e) Businesses buying goods from Myanmar should apply rigorous standards of due diligence to their supply chains, to ensure that none of their products are coming from Tatmadaw-related businesses. Businesses should also make the origins of their products clear, to allow consumers to make informed choices. 189. To consumers: (a) Those considering travelling to Myanmar should avoid dealing with MEHL, MEC and their subsidiaries and any other company owned or influenced by the Tatmadaw, using the list of companies in the Annexes to this report (and any updated information as it becomes available) to inform their consumer choices, given the Tatmadaw companies’ involvement in the hotel and tourism industry; (b) Refrain from purchasing jade or rubies produced, sold or exported by MEHL, MEC and their subsidiaries and any other company owned or influenced by the Tatmadaw or whose origin is unclear, given the high likelihood of them having 66