A/HRC/38/20 Contents Page I. Introduction ................................................................................................................................... 3 II. Accountability and access to remedy: the role of State-based non-judicial mechanisms .............. 3 III. Overview ...................................................................................................................................... 5 A. Scope .................................................................................................................................... 5 B. Methodology ......................................................................................................................... 5 C. Structure and approach of the recommendations .................................................................. 6 D. Target audience ..................................................................................................................... 6 General observations ..................................................................................................................... 6 A. Policy coherence and systemic effectiveness ........................................................................ 6 B. Effectiveness of individual State-based non-judicial mechanisms ....................................... 7 C. State-based non-judicial mechanisms and cross-border cases .............................................. 7 Recommendations ......................................................................................................................... 7 Recommended action to improve the effectiveness of State-based non-judicial mechanisms relevant to business and human rights ........................................................................................... 9 IV. V. Annex 2