Original HRC document

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Document Type: Final Report

Date: 2017 Jan

Session: 34th Regular Session (2017 Feb)

Agenda Item: Item3: Promotion and protection of all human rights, civil, political, economic, social and cultural rights, including the right to development

GE.17-00057(E)



Human Rights Council Thirty-fourth session

27 February-24 March 2017

Agenda item 3

Promotion and protection of all human rights, civil,

political, economic, social and cultural rights,

including the right to development

Report on the second session of the open-ended intergovernmental working group on transnational corporations and other business enterprises with respect to human rights*

Chair-Rapporteur: María Fernanda Espinosa

* The annexes to the present report are circulated as received, in the language of submission only.

United Nations A/HRC/34/47

Contents

Page

I. Introduction ................................................................................................................................... 3

II. Organization of the session ........................................................................................................... 3

A. Election of the Chair-Rapporteur .......................................................................................... 3

B. Attendance ............................................................................................................................ 3

C. Documentation ...................................................................................................................... 4

D. Adoption of the agenda and programme of work ................................................................. 4

III. General statements ........................................................................................................................ 4

IV. Panel discussions ........................................................................................................................... 6

A. Panel I. Overview of the social, economic and environmental impacts related to

transnational corporations and other business enterprises and human rights,

and their legal challenges ...................................................................................................... 6

B. Panel II. Primary obligations of States, including extraterritorial obligations

related to transnational corporations and other business enterprises with

respect to protecting human rights ........................................................................................ 9

C. Panel III. Obligations and responsibilities of transnational corporations and

other business enterprises with respect to human rights ....................................................... 12

D. Panel IV. Open debate on different approaches and criteria for the future definition

of the scope of the international legally binding instrument ................................................. 16

E. Panel V. Strengthening cooperation with regard to prevention, remedy and

accountability and access to justice at the national and international levels ......................... 17

F. Panel VI. Lessons learned and challenges to access to remedy (selected cases from

different sectors and regions) ................................................................................................ 20

V. Recommendations of the Chair-Rapporteur and conclusions of the working group ..................... 22

A. Recommendations of the Chair-Rapporteur ......................................................................... 22

B. Conclusions of the working group ........................................................................................ 22

VI. Adoption of the report ................................................................................................................... 23

Annexes

I. List of participants ......................................................................................................................... 24

II. List of panellists and moderators................................................................................................... 26

I. Introduction

1. The open-ended intergovernmental working group on transnational corporations and

other business enterprises with respect to human rights was established by the Human

Rights Council in its resolution 26/9 of 26 June 2014, and mandated to elaborate an

international legally binding instrument to regulate, in international human rights law, the

activities of transnational corporations and other business enterprises with respect to human

rights. In the resolution, the Council decided that the first two sessions of the working

group should be dedicated to conducting constructive deliberations on the content, scope,

nature and form of the future international instrument. Following its first session, held from

6 to 10 July 2015, the working group presented its first progress report to the Council at its

thirty-first session (A/HRC/31/50).

2. The second session, which took place from 24 to 28 October 2016, opened with a

video message by the United Nations High Commissioner for Human Rights. The High

Commissioner congratulated the Chair-Rapporteur and stated that business entities had a

vast and growing impact on peoples’ lives, including on gender relations, the environment,

neighbourhoods and access to land and other resources. When businesses paid insufficient

attention, they often infringed on people’s human rights. The High Commissioner

underlined the importance of preventing and redressing business-related human rights

abuses and of ensuring greater accountability and access to remedy for victims. He referred

to the outcomes of the accountability and remedy project of the Office of the United

Nations High Commissioner for Human Rights (OHCHR) (see A/HRC/32/19), suggesting

that the project could provide some guidance for the working group discussions. He

welcomed the embrace of civil society voices and the constructive involvement of States

and other stakeholders in the working group discussions, reiterating the full support of his

Office and wishing the working group success in its deliberations.

3. The High Commissioner’s message was reinforced by the remarks of the Director of

the Thematic Engagement, Special Procedures and Right to Development Division, who

emphasized the need for improved mechanisms of accountability with respect to corporate

human rights abuses.

II. Organization of the session

A. Election of the Chair-Rapporteur

4. The working group elected María Fernanda Espinosa Garcés, Permanent

Representative of Ecuador, as Chair-Rapporteur by acclamation following her nomination

by the representative of Honduras on behalf of the Group of Latin American and Caribbean

States.

B. Attendance

5. The list of participants and the list of panellists and moderators are contained in

annexes I and II, respectively.

C. Documentation

6. The working group had before it the following documents:

(a) Human Rights Council resolution 26/9;

(b) The provisional agenda of the working group (A/HRC/WG.16/2/1);

(c) Other documents, including a concept note, a programme of work, a list of

panellists and their curricula vitae, a list of participants, and contributions from States and

other relevant stakeholders, which were made available to the working group through its

website.1

D. Adoption of the agenda and programme of work

7. In her opening statement, the Chair-Rapporteur expressed gratitude for the renewed

trust placed in her as Chair-Rapporteur and pledged to maintain transparency and openness

to dialogue. In a context of large-scale outsourcing of production and global value chains

spanning different jurisdictions, international human rights must play a central role. The

initiative of a binding instrument was based on respect for the principles of fairness, legality

and justice, which should prevail for the benefit of all in the international context, and the

objective of the process was to fill gaps in the international system of human rights and to

provide better elements for access to justice and remedy for victims of human rights abuses

related to transnational corporations. That objective was in no way aimed at undermining

host States or the business sector, but was intended to level the playing field with regard to

respect for human rights.

8. The Chair-Rapporteur presented the draft programme of work, which was adopted

as proposed.

9. Jeffrey Sachs delivered a keynote message via videoconference, expressing support

for an international legally binding instrument under which transnational corporations could

be held accountable and their compliance with human rights standards could be promoted

and enforced. Noting that the most important locations for the enforcement of human rights

and access to remedy for victims were national judicial systems, he underlined the need to

incorporate international human rights into national legislation and to facilitate access to

justice. Citing weak enforcement of judgments as the biggest obstacle to achieving access

to justice, he stressed the international responsibility to honour judgments rendered,

including in developing countries, which were often hosts to transnational corporations.

Transnational corporations were more powerful than many Governments; therefore they

should be accountable and comply with human rights for the decent development of the

world economy. An international treaty could strengthen the capacity of Governments to

ensure remediation.

III. General statements

10. State delegations acknowledged the work of the Chair-Rapporteur and the

transparent and inclusive process of consultation, as well as the flexibility demonstrated by

States and other relevant stakeholders in the preparation of the programme of work. They

recalled that many actors had struggled for more than 40 years to develop effective global

standards to hold companies accountable with respect to human rights.

1 www.ohchr.org/EN/HRBodies/HRC/WGTransCorp/Session2/Pages/Session2.aspx.

11. One regional group emphasized that transnational corporations and other business

enterprises, through the global reach of their operational activities, had social and political

impacts disproportionate to their legal and social obligations, nationally and internationally.

While recognizing that some positive measures had been implemented nationally and

regionally, the group posited that in order to promote global compliance with a uniform

standard, action must be initiated to develop an international legally binding instrument.

That would be an effective response to many of the issues arising in the context of the

widely perceived inequality in rights and obligations that existed between transnational

corporations and other business enterprises and victims of business-related human rights

abuses; the same point was subsequently reiterated by other delegations and non-

governmental organizations (NGOs). Violations of human rights by such entities, for

example in the areas of child labour, environmental degradation and decent work and

wages, affected marginalized and impoverished groups disproportionately and exacerbated

existing human rights concerns. The group stated that it remained committed to the letter

and spirit of Council resolution 26/9 and encouraged the Chair-Rapporteur to prepare a

draft negotiating text for the next session, based on the deliberations carried out to date and

her own initiatives in that regard.

12. Some delegations asserted that a legally binding instrument was needed in order to

redress the current imbalance between the progressive recognition of rights on the one

hand, and the economic and political guarantees extended to transnational corporations on

the other. Without corresponding obligations for corporations to respect human rights,

rights were being undermined.

13. Many delegations stressed that business enterprises could support the economy and

contribute to development while respecting human rights, such as the right to development,

including access to public services. It was noted that constructive dialogue in the process

towards an international legally binding instrument was essential. Some delegations

expressed support for the Guiding Principles on Business and Human Rights and their

implementation through national action plans. Many delegations recognized that the

Guiding Principles and the mandate of the working group were mutually reinforcing, both

representing positive steps towards the protection of human rights. Some delegations

mentioned that the working group’s mandate did not duplicate other efforts at the

international level.

14. The European Union noted with appreciation that the programme of work, which

was a result of compromise and flexibility, provided the reassurance that the process did not

undermine the much needed continued implementation of the Guiding Principles. The

programme of work widened the scope of the working group beyond transnational

corporations so that the discussion could also cover all other enterprises. The European

Union also noted with appreciation that agreement had been found on the programme of

work for the second session, allowing it to participate. It stressed the importance of

including civil society organizations, trade unions and the private sector in the

deliberations. The representative reminded the international community that more remained

to be done to prevent abuses in connection with activities by transnational corporations and

other business enterprises and to enable access to remedy when abuses occurred, and

referred to the mobilization carried out by civil society and human rights defenders

worldwide on those issues. In line with the earlier concern expressed by the European

Union that the working group had been established without other options, including the use

of existing United Nations forums, having been considered, the representative emphasized

that the international community needed to respond in a responsible and effective manner.

In that connection, one State delegation called for the implementation of the guidelines for

multinational enterprises published by the Organization for Economic Cooperation and

Development (OECD).

15. Another political group referred to the recommendation on human rights and

business recently adopted by its Committee of Ministers, which built on the Guiding

Principles, incorporating access to remedy and including additional guidance in relation to

particular vulnerable groups.

16. One delegation noted that any legally binding instrument on transnational

corporations and human rights should address the challenges posed by conflict areas and

areas under occupation. The delegation indicated that its members were looking forward to

the results of the data-based project on businesses operating in the occupied territories (see

Human Rights Council resolution 31/36).

17. Several delegations stressed the importance of a victim-centred approach and a focus

on access to remedies and reparations. Even if there were positive measures at the national

level to protect victims from human rights violations by transnational corporations, there

must also be measures, standards and mechanisms in a binding instrument at the

international level. Additionally, transnational corporations must fulfil existing binding

obligations relating to human rights in accordance with international law.

18. One delegation noted that different national circumstances might need to be taken

into account while respecting and protecting human rights.

19. Most NGOs concurred that any binding instrument must clearly establish the

obligations of transnational corporations to comply with environmental, health and labour

standards and international humanitarian law. It would need to outline the right of

individuals and affected communities to access to justice and include provisions for the

accountability of parent companies, protection of human rights defenders and the right to

self-determination.

20. Several NGOs advocated that any treaty proposed should provide for international

implementation mechanisms and possibly an international tribunal. Ultimately, such an

instrument should allow States to regain policy space for the protection of human rights.

21. NGOs warned against corporate capture in the negotiation of a binding instrument,

with States having the responsibility to act in the interests of their people and not in the

interests of transnational corporations. As an instructive example, reference was made to

the guidelines for the implementation of article 5 (3) of the WHO Framework Convention

on Tobacco Control, on protecting against interference by transnational corporations.

22. Some NGOs called for gender perspectives to be mainstreamed in the instrument,

since human rights violations by transnational corporations might exacerbate pre-existing

inequalities and exert negative gender impacts. Gender perspectives also needed to be

included in assessments of the human rights impact of projects and activities planned by

transnational corporations, including with regard to problems faced by those who defended

the human rights of women.

IV. Panel discussions

A. Panel I. Overview of the social, economic and environmental impacts

related to transnational corporations and other business enterprises

and human rights, and their legal challenges

23. The first panellist noted that many transnational corporations had committed human

rights violations with impunity. Furthermore, international investment treaties had granted

rights to such corporations to bring claims against States for regulating in the public

interest. The situation could be remedied by a treaty that would hold transnational

corporations and other corporate actors accountable for human rights violations resulting

from their operations, including in their global value chains, and that would allow for the

individual liability of leaders involved in the decision-making process. Such a treaty would

be tantamount to a right of appeal and should make that right accessible to individuals,

groups, trade unions and communities free of charge, with costs covered by a tax to be paid

by transnational corporations. In addition to recognizing the standards set by the

International Labour Organization (ILO) and by the World Health Organization (WHO),

those participating in the treaty process should recognize the need for an international court

on climate issues.

24. The second panellist noted that the working group process was relevant to the

implementation of the 2030 Agenda for Sustainable Development. Modern development

had seen close collusion between financial and corporate actors, since investment for

delivering the 2030 Agenda was not based on credit, but on the reinvestment of corporate

profits. While large companies had great potential for delivering social progress, they often

contributed to a race to the bottom with regard to taxes and labour costs. Similarly, free

trade agreements carried downstream economic risks and might transfer control of some

factors of the economy from the public sector to the private sector. A binding instrument

would address those issues and provide an alternative to trade agreements negotiated

behind closed doors.

25. The third panellist identified the need to address the structure of transnational

corporations and their supply chains, acknowledging the failure of soft law and voluntary

approaches and expressing support for the development of an instrument that would build

on, and not undermine, the Guiding Principles. Such an instrument must cover workers’

rights, particularly those set out in the ILO Declaration on Fundamental Principles and

Rights at Work, and should be applicable to transnational corporations but not exclude

other businesses, in order to avoid accountability gaps. A treaty should include an

obligation on States to adopt measures on human rights due diligence and clarify the steps

that companies should take in that regard, and should establish legal liability and

extraterritorial jurisdiction for human rights abuses.

26. The fourth panellist stressed that corporate legal structures rendered it difficult to

hold corporations accountable. She pointed to the problem of enhanced protection of

investor rights, which often went further than national law and provided investors with a

right to have their claims settled by international arbitration rather than in national courts.

Investment treaties could clash with States’ obligations to protect human rights, and the

threat of international investor-State dispute settlement proceedings had a chilling effect on

developing countries in terms of regulatory measures. Investor-State dispute settlement

proceedings resulted in an imbalance of power because they provided a remedy only for

business stakeholders. One solution would be to allow victims access to courts of the

investors’ home States, which was often where assets of transnational corporations were

located. A binding instrument could provide guidance for the development of trade and

investment instruments, including by stipulating the requirement of ex ante and ex post

facto human rights impact assessments and setting out appropriate investor obligations.

Such principles were reflected in the Investment Policy Framework for Sustainable

Development of the United Nations Conference on Trade and Development (UNCTAD)

and in South African and Indian law.

27. The fifth panellist noted that the corporate law principles of separate legal identity

and limited responsibility were often applied together in relation to the acts of subsidiaries,

allowing the mother company to escape responsibility. Certain legal doctrines, such as

piercing the corporate veil, were designed to resolve such problems. A binding instrument

could set out standards for operationalizing such principles, and the identification of those

standards did not require a unique understanding of what a transnational corporation was.

The panellist suggested that the instrument should provide for mechanisms to facilitate the

protection of human rights.

28. The sixth panellist criticized the practice of tax evasion by companies and suggested

country-by-country tax reporting. The belief of States that they must sign bilateral

investment treaties in order to attract foreign direct investment was seen as the source of the

investor-State dispute settlement system. However, such bilateral treaties were a threat to

democracy, removing the control of the judiciary, and could interfere with legislative

processes.

29. Most delegations concurred that voluntary standards were insufficient and that a

binding instrument should affirm that human rights obligations prevailed over commercial

law. States had obligations to regulate in the public interest, defend the rights of people

against privatization, strengthen mechanisms for due diligence and ensure that transnational

corporations did not use their influence to avoid accountability and payment of reparations

to victims. One delegation suggested that maximum deterrence could be achieved by

imposing criminal liability.

30. Several delegations referred to the asymmetry between rights and obligations of

transnational corporations in bilateral investment treaties and free trade agreements.

Concern was expressed about the access by corporations to international arbitration against

States, where there were no corresponding mechanisms to address the obligations of

corporations to respect human rights.

31. A number of delegations referred to specific cases to demonstrate how transnational

corporations had used bilateral and multilateral agreements to challenge measures taken by

States to protect human rights. One delegation referred to a case where such a challenge

had failed, highlighting the existence of tools for States to defend themselves properly

before international arbitration tribunals.

32. Another delegation reaffirmed the right of the State to regulate in the public interest

and referred to its own act on the protection of investment, aimed at securing a balance

between the rights and responsibilities of investors.

33. Some delegations claimed that it was not feasible to compare transnational

corporations and local companies since domestic law could hold the latter accountable.

34. Many NGOs stated that a binding instrument should not be conceived of as an

isolated human rights instrument, but should take into account international trade and

investment agreements. Furthermore, it should include a hierarchical clause establishing the

primacy of human rights over trade and investment agreements and address critical gaps in

assessing and monitoring the impact of such agreements. Calls were made for the

establishment of an international tribunal or mechanism to investigate and ensure the

accountability of transnational corporations.

35. One delegation raised the issue of unilateral economic sanctions and asked whether

States could compel corporations to enforce such sanctions in the light of negative impacts

on human rights.

36. NGOs enumerated some of the adverse human rights impacts caused by

transnational corporations and requested that the binding instrument guarantee indigenous

peoples’ rights, recognize the primacy of the human right to water over profit-seeking in the

water sector and guarantee access to safe drinking water and other resources. Few countries

had adopted national laws in accordance with the ILO Indigenous and Tribal Peoples

Convention, 1989 (No. 169).

B. Panel II. Primary obligations of States, including extraterritorial

obligations related to transnational corporations and other business

enterprises with respect to protecting human rights

Subtheme 1. Implementing international human rights obligations: examples of

national legislation and international instruments applicable to transnational

corporations and other business enterprises with respect to human rights

37. The first panellist pointed to the paradox of some States claiming that human rights

interfered with their sovereignty while remaining willing to sign investment treaties that

protected the rights of transnational corporations and directly interfered with their

sovereignty. A binding treaty must: address the regulatory shortfall with respect to the

protection of human rights and codify and develop the responsibility of States to protect

human rights; build capacity and help States to adopt effective legislative and

administrative measures to establish the criminal and civil liability of corporations

responsible for human rights abuses; and provide standards to protect public policy in

bilateral investment treaties.

38. The second panellist drew attention to the well-developed international human rights

regime and recalled the obligation of States to protect, respect and fulfil human rights,

including in relation to the activities of third parties, such as businesses, while

simultaneously noting the significant limitations to States’ compliance with such a regime.

Any binding instrument should be developed in a way that addresses the causes of current

enforcement gaps.

39. The third panellist referred to relevant international standards that might be useful in

developing the content of an international instrument, citing, for example, the Maastricht

Principles on Extraterritorial Obligations of States in the Area of Economic, Social and

Cultural Rights, in particular principles 8, 9, 25, 26, 29, 36 and 37.

40. The fourth panellist noted that infringement of human rights by transnational

corporations happened in the context of an overall architecture of impunity. A binding

instrument could change that state of play, remedy the asymmetry between the rights and

obligations of transnational corporations, allow for the monitoring of human rights

compliance of transnational corporations by home and host States as well as by citizens,

and extend the obligations of such corporations in relation to contracting with suppliers.

There would be a need for an international court to enforce the treaty, as well as for

extraterritorial obligations and universal jurisdictional mechanisms.

41. One delegation noted that States were expected to uphold human rights both at home

and abroad and advocated for the implementation of the Guiding Principles.

42. Several delegations recalled the primary obligation of States to protect human rights,

including in relation to transnational corporations. Regional courts had acknowledged that

corporate abuses could lead to States violating their obligations to exercise due diligence. A

binding instrument would allow both home and host States to protect human rights and

redress violations committed by transnational corporations.

43. Examples were given of domestic law that required companies to accept monitoring

by Government and members of the public, for example in the areas of labour,

environmental law and consumer protection. It was recommended that countries should

make human rights a key factor when considering international investment.

44. One delegation cited the need to agree on clear standards to prevent transnational

corporations from avoiding extraterritorial obligations and turning to international

arbitration to protect their interests. Another delegation observed that the extraterritorial

dimension could be dealt with as per the practice of treaty bodies, which had stated that

home States had duties in relation to the extraterritorial operations of transnational

corporations and that such duties did not infringe on host States’ sovereignty.

45. Another delegation advocated for a binding instrument to address the issue of State

complicity, pointing out that the corrupting influence of corporations might take many

forms, including lobbies and unlimited resources. In the State represented by the delegation,

human rights were an important pillar of domestic and foreign policies and enshrined in the

Constitution, which had enabled the judicial system to hand down judgments finding

corporations responsible for human rights violations. However there had been enforcement

challenges following the closure or relocation of corporate operations. The delegation

referred to its Government’s guidelines on good practices for domestic companies operating

abroad.

46. Some delegations challenged the value of investor-State dispute settlement

proceedings, describing how unfair arbitration processes could lead to major economic

costs for States. Victims of human rights violations generally did not have access to

arbitration, even in local courts, and non-compliance with national rulings was frequent.

Other questions raised included how to reconcile State sovereignty with the notion of

extraterritorial and universal jurisdiction, and how to guarantee the implementation of

decisions adopted by host States regarding violations of human rights by transnational

corporations when the latter fled the jurisdiction.

47. NGOs conveyed experiences of assisting victims and highlighted the multiple

procedural and legal obstacles, including when holding parent companies accountable for

subsidiaries’ abuses. A binding instrument should overcome such obstacles, with the

Maastricht Principles providing key elements for defining extraterritorial scope.

48. Reference was made to national initiatives by which States sought to impose

obligations of corporate human rights due diligence, including in relation to operations

abroad, and the reversal of the burden of proof in investigating complaints of corporate

abuse. However, it was reported that those initiatives faced strong resistance from the

business community.

49. Calls were made for the creation of a body to receive and investigate complaints

submitted by affected communities or their representatives.

50. It was proposed that the Convention on Access to Information, Public Participation

in Decision-Making and Access to Justice in Environmental Matters should form the basis

for participation, access to justice and remedy provisions in a binding instrument. A

reference was also made to the Committee on the Elimination of Discrimination against

Women, which had set out extraterritorial obligations with regard to discrimination against

women, extending to acts of national corporations operating extraterritorially.

51. One panellist highlighted the need to provide the most vulnerable groups with legal

tools to claim their rights, including through capacity-building in host countries.

Cooperation between States and judicial bodies was deemed as essential to ensure the

implementation of decisions.

52. One panellist did not share the view that trade agreements could result in adverse

human rights impacts and that all investment arbitration tribunals aligned with the interests

of investors. A State could denounce and withdraw from an investment treaty at any time.

On the question of how power could be rebalanced vis-à-vis corporations, there were many

positive initiatives, for example, the G7 CONNEX Initiative, as well as work carried out by

UNCTAD. Additionally, the panellist warned that the proposed reversal of the burden of

proof would not be in line with due process.

Subtheme 2. Jurisprudential and practical approaches to elements of

extraterritoriality and national sovereignty

53. The first panellist indicated that a binding instrument should clarify the home State’s

responsibility to impose an obligation on transnational corporations to comply with certain

norms wherever they operated, for example, due diligence requirements for prevention of

harm, disclosure and reporting requirements, as well as the courts’ jurisdiction in that State

for corporate human rights abuses committed anywhere the business concerned operated.

The International Court of Justice had clarified that a State’s obligations to respect human

rights applied beyond the State’s territory when there was a link between the State and the

activity taking place abroad.

54. The second panellist recalled that corporations had obligations under international

law and asserted the need to close legal gaps. While States had obligations to protect

citizens from corporate human rights violations, when they failed to meet those obligations

or were too weak to do so, there was often no liability before international tribunals or

domestic courts of other countries. Placing obligations on States to create national legal

frameworks could also risk undermining human rights by resulting in differential standards.

In the race to the bottom, corporations could relocate their operations to States with lesser

protections.

55. The third panellist identified different levels for providing a reasonable opportunity

for victims to obtain a remedy for human rights abuses committed by transnational

corporations. Level 1 would comprise national and subnational legal systems. Level 2

would entail the engagement of an international or regional ombudsperson who could

intervene on behalf of weaker plaintiffs against more powerful corporations or States. At

level 3, which would be at the level of the home State or a country with a significant

presence of assets held by transnational corporations, there would be a specific role for

extraterritorial application of law. Level 4 — the international level — would include a role

for an international court on transnational corporations and human rights. Level 5 would

comprise a register of all pending cases concerning transnational corporations and human

rights.

56. The fourth panellist suggested drawing lessons from the implementation of two

international instruments designed to protect human rights from abuses by transnational

corporations, namely, the International Code of Marketing of Breast-milk Substitutes and

the WHO Framework Convention on Tobacco Control, both developed under the auspices

of WHO. First, it was important to have the data to support the treaty provisions, especially

data that demonstrated the ways Governments bore the costs of repairing the damage

caused by human rights abuses committed by transnational corporations, for example, costs

related to health care, water and sanitation, and the repair of environmental damage.

Second, the panellist urged the use of the precedents set through the Framework

Convention to protect the working group process from conflicts of interest and corporate

interference (see art. 5 (3) of the Framework Convention) and to develop a civil and

criminal liability regime (see art. 19).

57. The fifth panellist stressed the importance of holding transnational corporations

accountable also for failure to prevent harm. The Rome Statute of the International

Criminal Court excluded the consideration of crimes linked to the economy. However, the

experience and rulings of the Permanent Peoples’ Tribunal demonstrated that crimes

committed by transnational corporations could be adjudicated, including when they

constituted crimes against humanity.

58. Some delegations stressed the importance of States adopting measures to protect

human rights at the domestic level and noted that many were already regulating corporate

behaviour in relation to issues such as workers’ health and safety. Some countries already

had provisions for extraterritorial jurisdiction in place for certain issues.

59. Delegations also noted that there was frequently a lack of cooperation between home

and host States, which resulted in victims not having access to justice. A binding instrument

must strengthen such cooperation, including by fortifying the legislation of home States to

prevent cases from being rejected on jurisdictional grounds.

60. Another element raised by delegations was the establishment of a national

mechanism, such as an ombudsman’s office, that could receive complaints and produce

reports.

61. Delegations again highlighted the issue of extraterritoriality, noting that several

treaty bodies had recognized the obligation of States to prevent third parties from violating

human rights. It was suggested that treaty bodies, for example the Committee on Economic,

Social and Cultural Rights and the Committee on the Rights of the Child, could also be

instructive with regard to preventative measures. The need for States to take measures to

ensure protection against human rights violations committed by companies abroad, as long

as there was a reasonable link between a State and the company’s activities, was stressed.

62. One participant drew attention to a number of successful cases brought against

corporate actors worldwide. Corporate actors were found to bear the primary responsibility

for violations in approximately half of those cases; in the other half, the State or its agents

were found to be the primary actor, with the company being complicit in the State’s action.

63. Parties to a future instrument should cooperate in the enforcement of judgments,

thereby addressing some of the challenges faced in terms of access to remedy. One panellist

referred to multiple models at the inter-American level and in the arbitration sphere where

States had designed instruments for cooperation in that regard.

64. Another panellist stressed that a binding instrument would need to clarify that

human rights are truly universal, and the fact that an entity was incorporated in a particular

jurisdiction should not be used to avoid liability. There was a need to impose obligations on

all actors with capacity to violate human rights. A treaty would also need to include

provisions for dealing with jurisdictional challenges that arose in the context of complex

investment flows, as well as address evidentiary and procedural obstacles.

C. Panel III. Obligations and responsibilities of transnational corporations

and other business enterprises with respect to human rights

Subtheme 1. Examples of international instruments addressing obligations and

responsibilities of private actors

65. The first panellist presented the example of the WHO Framework Convention on

Tobacco Control, which provided a good opportunity to enhance public health and change

business models, since it provided the possibility for mutual reinforcement among treaties,

holding corporations accountable for products, policies and practices that were harmful, as

well as for excluding corporations with conflicts of interest from policymaking at all levels.

66. The second panellist referred to several instruments adopted over the previous four

decades that directly addressed the responsibility of business enterprises, such as the OECD

Guidelines for Multinational Enterprises, the Tripartite Declaration of Principles

concerning Multinational Enterprises and Social Policy of ILO, the United Nations Global

Compact and the standard of the International Organization for Standardization providing

guidelines for social responsibility (ISO 26000), which were, or were intended to be, in line

with the Guiding Principles.

67. The third panellist presented the work and experience of ILO, focusing on three

types of instruments, namely, international labour standards, fundamental principles and

rights at work and the Tripartite Declaration.

68. The fourth panellist referred to the rapid growth of corporate social responsibility

and sustainability and noted the still limited legislation regulating transnational

corporations and the general opposition of corporations to such legislation.

69. The fifth panellist stated that there was no legal obstacle to international law

imposing obligations and responsibilities on private non-State actors. He provided

examples of several treaties and other instruments that did so, including the Guiding

Principles. He agreed that States could impose direct obligations on non-State actors in a

treaty, in addition to the obligations imposed on States themselves. That would make it

easier for victims to seek remedy without the help of State agencies and to negotiate out-of-

court settlements.

70. One delegation mentioned the existence of regional instruments, such as the Charter

of the Organization of American States (art. 36), in which general principles on the

responsibility of businesses were recognized.

71. Another delegation noted that there was no comprehensive international instrument

addressing global corporate accountability, leaving the door open to a legal vacuum and

potential violations. Moreover, voluntary mechanisms could not be compared to legally

binding rules that recognized transnational corporations and other business enterprises as

bearers of direct human rights obligations.

72. Another delegation described how the Universal Declaration of Human Rights

imposed obligations to respect human rights on all actors of society, including transnational

corporations. The legally binding instrument proposed must include provisions to protect

public services of common interest, for example provisions relating to the right to water and

respect for mother earth; provisions to protect individual and collective human rights,

including the rights of peasants; and a monitoring mechanism.

73. According to another delegation, national systems of justice were experiencing

challenges in preventing transnational corporations from committing human rights

violations, as well as in the areas of prosecuting perpetrators and compensating victims.

74. Another delegation noted that the Tripartite Declaration was weak in human rights

language and was currently under review.

75. Several delegations considered that a binding instrument should set out direct

responsibilities and obligations for transnational corporations while making clear

distinctions between obligations borne by companies and those borne by States. No

loopholes should allow transnational corporations to escape their responsibilities, and a

mechanism should be established to evaluate corporate due diligence.

76. Many NGOs expressed the view that voluntary principles were not effective in

ensuring the regulation of transnational corporations, for example food corporations, with

respect to their impact and responsibilities in terms of public health.

77. NGOs submitted that a binding instrument would also need to apply to international

financial institutions and banks that provided corporate funding. One NGO drew attention

to the so-called Panama Papers, which had revealed that corporations avoided taxes and

obtained fiscal benefits to maximize profits, thereby contributing to tax fraud and

exacerbating inequality and poverty.

78. It would be important for the working group to replicate article 5 (3) of the WHO

Framework Convention on Tobacco Control to avoid undue influence from commercial and

other vested interests.

Subtheme 2. Jurisprudential and other approaches to clarify standards of civil,

administrative and criminal liability of transnational corporations and other business

enterprises

79. The first panellist stated that a binding instrument would not have to specify each

individual human rights obligation of corporations, but should provide an analytical

framework for how treaty bodies or domestic courts could further develop those obligations

in a particular context. The approach of the Constitutional Court of South Africa, which

provided for the direct application of constitutional rights obligations on private actors,

could be instructive in that regard.

80. The second panellist outlined standards of civil liability for human rights abuses

applicable to multinational parent companies in English tort law and their potential

implications. The common law requirement of reasonable steps to avoid harm to those to

whom a duty of care was owed overlapped largely with the human rights due diligence

obligation. Therefore, he suggested a tort law approach for achieving corporate

accountability, particularly in respect of parent companies and their potential negligence,

but with some modifications to make it more universally applicable.

81. The third panellist noted that the global economy and corporations continued to

operate in a system of segregation, racism, exploitation and inequality, in which human

rights were violated without any actor being held accountable. Therefore, the philosophies

of decolonization, feminism, rights of the child and the elderly, fairness, equality and

security should be part of the framework of principles used in the treaty. The panellist

identified evidence of corporate civil and criminal liability in domestic and international

law, such as in the constitutions of the Gambia, Ghana, Kenya, Malawi and South Africa,

which provided for the horizontal application of human rights, including with regard to the

activities of corporations. Further guidance could be found in the criminal codes of

Australia, South Africa and the United Kingdom of Great Britain and Northern Ireland,

which included provisions on corporate criminal liabilities, and in the African Union draft

protocol on amendments to the Protocol on the Statute of the African Court of Justice and

Human Rights.

82. The fourth panellist stressed that any discussion of a treaty should include the issue

of its ratification by certain countries, and the ability to effectively enforce any corporate

liability under that treaty. The treaty should be focused on clarifying liability standards to

judge corporate conduct with respect to human rights. In that connection, he recalled the

importance of the application of the standards of knowledge and purpose as components of

mens rea in order to determine corporate liability or negligence.

83. The fifth panellist proposed basic principles that should inform the treaty:

corporations should be subject to private civil liability as well as to administrative or

criminal enforcement sanctions by the State, in the same way as a natural person; certain

principles, such as the legal liability of corporations for abuses within their sphere of

influence, when they have caused, profited from, contributed to or failed to prevent the

harm, were common to all legal systems and therefore should be used in a treaty; victims

should have the right to hold transnational corporations liable either in the place where the

subsidiaries operated and where the harm occurred, or in other places where the company

was present; the treaty should provide for the elimination of the doctrine of forum non

conveniens and the concept of the corporate veil in human rights cases; and the treaty

should provide for the liberalization of the rule of discovery and the enhancement of

international cooperation. The relevant European Union regulations and the United Nations

Convention against Corruption were good models for, among other things, the exchange of

technical expertise and information among States and the shifting of the burden of proof.

84. The sixth panellist presented the health and environmental impacts of shipbreaking

in Bangladesh to demonstrate issues related to liability and how corporations escaped

accountability as a result of the lack of a binding standard.

85. Delegations stressed the need for clear regulations to prevent corporations from

committing abuse and to hold corporations accountable for any abuse, since administrative

liability and sanctions did not provide victims with redress. While civil liability could be a

possible avenue to secure accountability, it often involved complex, lengthy and costly

procedures, particularly when transnational corporations were domiciled in third countries.

Regarding criminal liability, a binding instrument could correct a historical failure by

making legal persons liable, as was expected for article 25 of the Rome Statute, and by

attributing criminal responsibility to corporations.

86. Questions were raised in relation to the identification of the competent court; the

definition of liability standards, including the criteria for establishing liability; and the

implications for the principles of universality, interdependence and interrelatedness of all

human rights. Also raised were questions on how to address damage that affected an entire

population or several generations and on the elements of criminal liability that would apply

to the company itself and possibly its managers.

87. One delegation mentioned the 2016 report of the International Law Commission,

which included a section in which the Commission’s Special Rapporteur on crimes against

humanity outlined arguments to support the international criminal liability of legal entities.

88. Given that corporations operated increasingly in conflict-affected areas, another

delegation raised the issue of corporate liability for breaches of international humanitarian

law and the need to incorporate into the legally binding instrument references to

international humanitarian law as part of the corporate due diligence in such areas.

89. Some delegations were of the view that transnational corporations also had positive

obligations to take active steps to realize human rights for all, including by contributing to

the mobilization of resources for the realization of the right to development and economic,

social and cultural rights globally, with a view to ending poverty.

90. One delegation reiterated that, in addition to liability standards, the treaty should

include references to international cooperation for investigations and enforcement, as was

the case in the Convention against Corruption.

91. Some NGOs recalled the legal obstacles to establishing the civil liability of

transnational corporations at the national level. Self-regulation and regulation without

monitoring by a third party did not work, thus there had to be a binding instrument and a

court to enforce it. Other proposals for elements to be covered by a treaty included the

compulsory disclosure of, inter alia, the compositions, subsidiaries and supply chains of

companies.

92. One participant noted that the OECD guidelines and national contact points had

been essential in establishing what expectations States have of companies, and had helped

to change behaviour regarding human rights, facilitating faster access to justice through

mediation, as opposed to litigation. It was also asserted that there had been progress by

companies in integrating the Guiding Principles throughout their activities and operations;

the principles should be the basis of the working group’s work.

D. Panel IV. Open debate on different approaches and criteria for the

future definition of the scope of the international legally binding

instrument

93. The first panellist argued that the changing character of transnational corporations

made it difficult to define them. While he cited the pragmatic approach of the OECD

guidelines, he considered that a precise definition of transnational corporations or other

business enterprises was not required. According to UNCTAD, from a universe of 200

million enterprises registered worldwide, only 3,200 had operations of a transnational

character, accounting for less than 1 per cent of all enterprises. According to OECD, the

remaining 99 per cent were domestic small and medium-sized enterprises. Thus

transnational corporations were clearly a distinct group within the universe of business

enterprises. The treaty should be complementary to the Guiding Principles, committing

States, transnational corporations and other business enterprises to put the principles into

practice, with a view to, among other things, supporting the implementation of the

Sustainable Development Goals and creating new models of business and investment.

94. The second panellist, referring to a call for the treaty to cover all businesses, recalled

that the scope used for certain national and regional laws was much more narrowly defined,

citing, for example, the draft law on duty of care in France and the non-financial reporting

initiative of the European Union, which covered only companies with over 500 employees.

Nevertheless, the priority focus of the treaty should be on transnational corporations,

applying to all their subsidiaries and business relationships, as well as to all the companies

in their global supply chains, including subcontractors and financers, and eventually to all

companies that perpetrated, or were complicit in, human rights violations. Many

transnational corporations were more wealthy and powerful than the States trying to

regulate them. They could influence judicial institutions or block binding regulation

through heavy lobbying, or simply relocate to other countries, leaving victims without

redress. The panellist defended the need to address the role of public finance and foreign

investment, as well as investor-State dispute settlement proceedings.

95. The third panellist made reference to the Guiding Principles as a step in the right

direction. However, he deplored the fact that they were voluntary, including with respect to

issues such as the obligation of transnational corporations to pay their fair share of taxes,

which could be interpreted as part of due diligence, but nevertheless was not included in the

Guiding Principles. With respect to promoting the right of access to information, the

panellist recalled his recommendation to the General Assembly for States to provide

protection for whistle-blowers. He also invited States to put teeth in the Guiding Principles,

to develop monitoring mechanisms and to prohibit aggressive tax avoidance and tax

havens, in order to ensure transparency and accountability.

96. The fourth panellist recalled OECD and ILO efforts to define transnational

corporations; the subjective scope of the treaty was clearly defined in the footnote in

resolution 26/9. He criticized the arguments against such a footnote, quoting the common

practice in the jurisprudence of the World Trade Organization and other frameworks that

assigned footnotes the same legal weight as the paragraphs of an instrument, resolution or

decision. He posited that focusing the treaty on transnational corporations would not entail

any discrimination, as local companies were already subject to regulation and did not have

the possibility to evade their responsibilities in the same way as transnational corporations.

In terms of which human rights should be included, he had observed an emerging

consensus around the core human rights covenants and the need to ensure broad coverage.

97. The fifth panellist claimed that the Guiding Principles did not provide robust

remedies in cases of human rights abuses by transnational corporations, and mentioned the

plurilateral agreements of the World Trade Organization as an example of relevant

instruments for remedy. The Montreal Protocol on Substances that Deplete the Ozone

Layer set out general principles followed by articles on procedural aspects and included an

annex that could be expanded and modified at the meeting of the parties to ensure precision

and flexibility. The treaty could include a section on enhanced compliance, a section on due

diligence and a functional legal platform to provide support for national legal systems.

98. The sixth panellist focused on the potential form of the treaty, suggesting several

possibilities: a detailed treaty setting out substantive and procedural matters, similar to the

Rome Statute; a framework treaty setting out key principles and approaches, such as the

United Nations Framework Convention on Climate Change; a core treaty with a series of

annexes to deal with supervisory mechanisms and developments, such as the Vienna

Convention for the Protection of the Ozone Layer; or an optional protocol to existing

human rights treaties. The treaty should expressly cover enterprises owned or controlled by

the State; it should also define the responsibilities of international organizations.

99. One delegation expressed the need to agree on a definition of transnational

corporations before drafting a treaty and suggested using ILO or OECD definitions.

Another delegation objected, referring to concepts such as terrorism or violent extremism

that were not universally defined but were addressed in binding instruments.

100. Another delegation advocated for a clear reference to existing principles, including

the Guiding Principles, but also to instruments relating to the environment, social security

and transparency, among others.

101. Regarding the scope of the instrument, some delegations noted that the binding

instrument would need to be adaptive to ensure that transnational corporations were

prevented from evading their responsibilities. Some delegations pointed out that companies

with domestic dimensions that were subject to national regulations did not have the same

possibility to evade their responsibilities and could not be treated equally as compared to

transnational corporations, thus an instrument regulating transnational corporations,

including their subsidiaries, decision-making bodies and supply chain, would place

transnational corporations and domestic business enterprises on a more equal footing.

102. It was observed that there appeared to be a consensus that the treaty should cover all

human rights, including the right to development, as well as principles of universality,

indivisibility, interdependence, equality and non-discrimination. One NGO noted that the

experience of national truth commissions should also be considered in that context.

E. Panel V. Strengthening cooperation with regard to prevention, remedy

and accountability and access to justice at the national and

international levels

103. The panel discussion opened with a video message by Nils Muižnieks, Council of

Europe Commissioner for Human Rights. Mr. Muižnieks recognized that business practices

could have a negative impact on a variety of human rights, citing several examples of

concern in that regard and expressing support for the Guiding Principles, which had formed

the basis for a recommendation on human rights and business adopted recently by the

Committee of Ministers of the Council of Europe. He recalled that the European Union had

also recognized the Guiding Principles as the authoritative policy framework in promoting

corporate social responsibility, and the European Commission had encouraged the

development of national action plans for the implementation of the Guiding Principles.

However, much remained to be done, including ensuring broad and inclusive participation

in the process of implementation, all of which would feed into the work of the working

group in elaborating an international legally binding instrument.

Subtheme 1. Moving forward in the implementation of the United Nations Guiding

Principles

104. The first panellist noted that the Guiding Principles had led to some progress with

regard to business and human rights but also recognized that the extent of their influence in

national legislation was limited. She stressed the need to reflect and act, in order to offer

genuine remedy and accountability. In France, the first initiative built on the Guiding

Principles, which would have imposed civil and commercial, as well as criminal, liability

on companies with over 500 salaried employees for human rights abuse, had been rejected

in 2015. A less ambitious draft legislation was subsequently presented to the parliament,

aimed at ensuring that no human rights were violated and no serious environmental damage

or health risks resulted from corporate activities. It also contained specific provisions to

prevent active or passive corruption; non-compliance would result in accountability for the

company, including sanctions. The panellist expressed the hope that the draft proposal

would be adopted soon, and also expressed hope for the “green card” initiative, through

which national parliaments could jointly propose to the European Commission new

legislative or non-legislative actions, or changes to existing legislation, in the interest of

sustainability.

105. The second panellist presented the OHCHR accountability and remedy project,

describing how it might be relevant to the discussion of the working group. The project had

been initiated in May 2013 to support a more effective implementation of the third pillar of

the Guiding Principles and ensure effective accountability and remedy for business-related

human rights abuses. The project was aimed at identifying solutions to the legal, practical

and financial barriers victims faced, and was based on an extensive multi-stakeholder

process and on data and information from more than 60 jurisdictions. The outcome of the

project was presented to the Human Rights Council, which had taken note of the work in its

resolution 32/10. The guidance that emerged from the project covered public and private

law, included provisions for addressing challenges appearing in cross-border contexts, and

could be implemented through national processes, for example, national action plans or

legal review processes, or through subregional, regional or international processes, such as

the working group. Civil society and national human rights institutions could also draw on

the guidance in terms of their advocacy at the national level and in forums such as the one

provided by the working group.

106. Another panellist underlined that national action plans were one of the most

important tools for implementing the Guiding Principles and that States needed to develop

them as a matter of urgency. The Working Group on the issue of human rights and

transnational corporations and other business enterprises (Working Group on business and

human rights) had produced guidance on how to develop such plans. The binding

instrument should strengthen the state of play in four areas: States’ enactment of laws and

policies for mandatory human rights due diligence in connection with business in their

territory and jurisdiction; the inclusion of human rights provisions in bilateral investment

treaties; the conduct of human rights evaluations; and efforts to ensure investor compliance

with human rights norms. In drafting the binding instrument, attention should be paid to

those most at risk of vulnerability or marginalization, including women, persons with

disabilities and migrant workers. Consideration should be given to including in the

instrument references to other human rights instruments, such as the Convention on the

Rights of the Child, the Convention on the Elimination of All Forms of Discrimination

against Women and the United Nations Declaration on the Rights of Indigenous Peoples.

107. The European Union expressed support for the recommendation on human rights

and business adopted by the Committee of Ministers of the Council of Europe, as well as

for the accountability and remedy project and the recommendations emerging therefrom,

including on improved cooperation between States on cross-border cases, and for the

activities carried out by the Working Group on business and human rights, including its

annual forum. The European Union shared its latest policy developments relating to the

Guiding Principles, aimed at implementing the principles through a smart mix of voluntary

and regulatory measures. The representative expressed the European Union’s commitment

to developing peer learning, including across different geographic regions. The

representative referred to the High Commissioner’s report (A/HRC/32/19) and guidance, in

which the High Commissioner indicated that business enterprises needed to have clear

frameworks that could act as an effective deterrent. Some leading enterprises had shown

remarkable progress, while others still needed to see the full benefit of ensuring respect for

human rights.

108. Other delegations also expressed support for the Guiding Principles and referred to

action taken at the national level to support their implementation. The need for

complementarity between the Guiding Principles and a binding instrument was reiterated.

Subtheme 2. Relation between the United Nations Guiding Principles and the

elaboration of an international legally binding instrument on transnational

corporations and other business enterprises

109. The first panellist stressed that for any binding treaty to be meaningful, it needed to

improve victims’ access to both a court and effective legal representation. Legal remedies

and procedures must be effective in practice, particularly to address all of the interrelated

financial, legal, procedural and practical barriers that existed, including issues of

jurisdiction in home courts, the corporate veil, reversal of the burden of proof, access to

documents and information, the absence of class action mechanisms, legal representation

and funding, costs and levels of damages.

110. The second panellist referred to existing general obligations for international

cooperation under international law, as contained in Articles 55 and 56 of the Charter of the

United Nations, and the opportunity that a treaty would offer for international legal and

judicial cooperation. In relation to access to justice in cross-border cases, the panellist noted

that effective investigation of complaints of human rights violations in another country

required cooperation by police and judicial authorities of the host country and the collection

of evidence. In that connection, he suggested that the following be considered: State

obligations to enter into bilateral and multilateral agreements to facilitate requests for legal

assistance and to ensure cross-border investigations; the establishment of mechanisms for

exchange of information; and the provision of adequate training, information and support

for law enforcement.

111. Some delegations noted that a binding instrument would be complementary to the

Guiding Principles with regard to both fundamental and operational principles. Such an

instrument would strengthen the State duty to protect, in particular with regard to effective

compensation, while reaffirming States’ regulatory capacity and accountability. One

delegation observed that the Guiding Principles had not been negotiated through an

intergovernmental process and therefore did not constitute codified international law.

112. The European Union and other delegations insisted that any further steps must be

inclusive, rooted in the Guiding Principles and applicable to all types of companies. The

European Union insisted that the motto should remain to implement existing obligations.

Efforts should also be made to achieve broad international consensus and awareness among

transnational corporations about a new instrument, to ensure impact and implementation.

Civil society organizations and human rights defenders must also be involved in the

process. In the intergovernmental process, as many Governments as possible must be on

board in order to ensure a strong treaty.

113. Another delegation expressed support for the work of OHCHR and the Working

Group on business and human rights, noting that national action plans would be essential

for the implementation of the Guiding Principles and emphasizing that civil society and

private actors must be involved in the process.

114. Some NGOs noted that national action plans needed to meet certain requirements,

needed to ensure dialogue and transparency and needed to be based on the Guiding

Principles, adapted to the national context and revised periodically. Some processes related

to national action plans had revealed serious faults and were not necessarily delivering the

required results. A legally binding treaty might be the best way to ensure appropriate access

to justice and to create a common standard.

115. Other NGOs raised the issue of human rights defenders who, when opposing

activities of transnational corporations, could face harassment, discrimination and even

racism. Indigenous communities faced particular barriers in terms of access to justice.

Some NGOs noted that efforts to strengthen the international normative framework were

interdependent with efforts to strengthen national and regional frameworks.

F. Panel VI. Lessons learned and challenges to access to remedy (selected

cases from different sections and regions)

116. The first panellist discussed practical challenges and opportunities that a binding

instrument could address. A case study from a State emerging from conflict provided some

specificities for addressing the need for effective remedies and redress in a post-conflict

country. A binding instrument should codify and develop provisions for access to an

effective remedy for wrongful conduct by both States and business enterprises, and would

help to redress the inequality between corporate rights and obligations.

117. The second panellist exposed barriers to access to justice. She referred to her

experience in supporting communities affected by large-scale projects for natural resource

extraction, including challenges related to the lack of the following: transparency on the

part of the entities and companies that had interests in the territories; access to information;

spaces for participation; and the free prior informed consent of the affected population. She

described other challenges related to the licensing and operational stages. A binding

instrument would need to prevent violations and provide for mitigation of and remedy for

negative impacts, addressing the multidimensional nature and effects of large-scale

extractive projects.

118. A third panellist noted the importance of access to remedy, particularly for the most

vulnerable and marginalized. She put forward several examples of cases to illustrate the

lack of legal standing in the requested courts and the need for a broader definition of legal

standing based on contextualized understanding of human rights violations and the

possibility for representative, class and group actions. The panellist emphasized the need

for a shift in the burden of proof, taking into account that even public prosecution

authorities were at times reluctant to investigate cases involving corporate human rights

violations. In situations of foreseeable risk, due diligence served as an analytical tool for

managing risks relating to human rights, but liability standards should include strict liability

and precautionary principles and be secured, for example through the reversal of the burden

of proof and rebuttable presumptions. Jurisdictions should be allowed to consider the

complementary responsibility of various corporate actors, even when the places of domicile

of the actors were different.

119. A fourth panellist gave an overview of the Alien Tort Statute, by which courts in the

United States of America were granted jurisdiction over claims made by a non-citizen of

the United States physically present in the United States for violation of international law.

The overview included examples of how corporate defendant litigation under the Statute

had held corporations accountable and provided remedies to survivors who had no other

means of redress. However, over the previous few years the Supreme Court of the United

States had severely limited such litigation, particularly in corporate defendant cases,

restricting the extraterritorial scope of the Statute. Nonetheless, the Statute demonstrated

that a robust system of litigation could lead corporations to pay closer attention to the

adverse impacts of their operations and provide an opportunity for victims to expose

abusive corporate behaviour and obtain meaningful monetary compensation.

120. One delegation asked whether it would be relevant for a treaty to mention not only

legal, but also non-legal, complaint mechanisms, such as those of national human rights

institutions, and enquired about the added value of such a wide range of formal and

informal redress avenues.

121. Another delegation acknowledged that there had not been much progress in the

implementation of the third pillar of the Guiding Principles. It offered to share information

about an in-depth study that had been conducted on how to hold the national corporations

of the delegation’s country accountable even when they operated abroad, which had

revealed ample opportunities in terms of access to justice, including through criminal laws.

122. In response to one delegation’s question about different levels of access across

nations to scientific evidence and the use of specific technologies to prove human rights

violations, one panellist recalled the international obligation of scientific cooperation in

environmental law and the need for a binding instrument to shift the burden of proof, while

pointing to the need to increase education for judiciary and legal professionals on

international human rights law.

123. One member of the Working Group on business and human rights stated that the

Working Group would focus on the third pillar of the Guiding Principles in its upcoming

reports and at its forum in 2017. He encouraged all stakeholders to use the Working

Group’s communication procedures.

124. In response to questions raised by several delegations on types of remedies, one

panellist indicated that a wide range of options could be established through a treaty, but

that all would need to fulfil the requirements of accessibility, independence, effectiveness

and affordability. Local non-judicial bodies, such as corporate grievance mechanisms,

national human rights institutions, ombudspersons and national contact points, were

important since they were often more accessible. They could not, however, replace judicial

mechanisms and thus were only complementary. They also required a lesser burden of

proof and might allow for more creativity in the types of remedies granted, but procedural

guarantees should be put in place for establishing such agreements.

125. In response to a question posed by some delegations on the type of international

mechanism that could be established, one panellist indicated that he would prefer to use the

monitoring system set up by human rights treaty bodies, which could receive complaints

and authoritatively interpret the standards in the treaty through general recommendations.

126. Several NGOs reiterated the need to include the right to development as a founding

and enforceable right in the treaty, as well as the rights to access to land, water and other

resources, and the rights of migrant workers.

127. One organization reiterated that the utmost priority should be given to access to

remedy on a domestic level through promotion of the rule of law, as such remedy was the

most efficient in terms of cost and time.

128. Some NGOs noted that the binding instrument must remove obstacles blocking

access to remedy in host and home States and should require States to abolish the corporate

veil. The treaty should further oblige States to provide for civil and criminal liability and

for appropriate redress in cases of corporate abuse of human rights. In such cases, the treaty

should require a comprehensive approach to redress, and remedies should be culturally

appropriate and gender sensitive. Some NGOs suggested drawing on existing sources of

analysis of regional and international mechanisms, including the Special Rapporteur on

violence against women, its causes and consequences and the Special Rapporteur on the

rights of indigenous peoples. Finally, the binding instrument should also include an explicit

guarantee that the application of any agreement or non-judicial mechanism did not interfere

with the right to judicial remedies.

V. Recommendations of the Chair-Rapporteur and conclusions of the working group

A. Recommendations of the Chair-Rapporteur

129. Following the discussions held during the session, and acknowledging the

different views and suggestions on the way forward, the Chair-Rapporteur makes the

following recommendations:

(a) A third session of the working group should be held in 2017, in

accordance with resolution 26/9, in particular operative paragraph 3;

(b) Informal consultations with Governments, regional groups,

intergovernmental organizations, United Nations mechanisms, civil society and other

relevant stakeholders should be held by the Chair-Rapporteur before the third session

of the working group;

(c) The Chair-Rapporteur should prepare a new programme of work on the

basis of the discussions held during the first and second sessions of the working group

and the informal consultations to be held, and present that text before the third

session of the working group for consideration and further discussion thereat.

B. Conclusions of the working group

130. At the final meeting of its second session, on 28 October 2016, the working

group adopted the following conclusions, in accordance with its mandate established

by resolution 26/9:

(a) The working group welcomed the opening message of the United Nations

High Commissioner for Human Rights and thanked Mr. Sachs for serving as keynote

speaker. It also thanked a number of independent experts and representatives who

took part in panel discussions, and took note of the inputs received from

Governments, regional and political groups, intergovernmental organizations, civil

society, NGOs and all other relevant stakeholders;

(b) The working group welcomed the recommendations of the Chair-

Rapporteur and looked forward to the informal consultations ahead of, and the new

programme of work for, its third session.

VI. Adoption of the report

131. At its 10th meeting, on 28 October 2016, the working group adopted ad

referendum the draft report on its second session and decided to entrust the Chair-

Rapporteur with its finalization and submission to the Human Rights Council for

consideration at its thirty-fourth session.

Annex I

List of participants

States Members of the United Nations

Algeria, Argentina, Australia, Austria, Bangladesh, Belarus, Belgium, Bolivia

(Plurinational State of), Botswana, Brazil, Chile, China, Colombia, Costa Rica, Cuba,

Czechia, Democratic Republic of the Congo, Dominican Republic, Ecuador, Egypt, El

Salvador, Ethiopia, Finland, France, Georgia, Germany, Ghana, Greece, Guatemala, Haiti,

Honduras, India, Indonesia, Iran (Islamic Republic of), Iraq, Ireland, Italy, Kenya, Japan,

Kazakhstan, Libya, Luxembourg, Mauritania, Mauritius, Malaysia, Mexico, Mongolia,

Morocco, Myanmar, Namibia Nicaragua, Netherlands, Niger, Norway, the Republic of

Korea, Pakistan, Panama, Peru, Portugal, Qatar, Romania, Russian Federation, Rwanda,

Saint Kitts and Nevis, Saudi Arabia, Serbia, Slovakia, Singapore, South Africa, Spain,

Switzerland, Tajikistan, Thailand, Tunisia, Turkey, Ukraine, United Arab Emirates, United

Kingdom of Great Britain and Northern Ireland, Uruguay, Venezuela (Bolivarian Republic

of).

Non-member States represented by an observer

Holy See; State of Palestine.

United Nations funds, programmes, specialized agencies and related

organizations

International Labour Organization, United Nations Conference on Trade and Development,

United Nations Environment.

Intergovernmental organizations

Council of Europe, European Union.

Other entities

International Committee of the Red Cross.

Special procedures of the Human Rights Council

Working Group on Business and Human Rights.

National human rights institutions

The National Human Rights Council of Morocco.

Non-governmental organizations in consultative status with the

Economic and Social Council

American Bar Association, Amnesty International, Asia Pacific Forum on Women, Law

and Development (APWLD), BADIL Resource Centre for Palestinian Residency and

Refugee Rights, Caritas International, Center for Accompaniment of Unemployed Girls

(CAFID), Centre Europe-Tiers Monde (CETIM), Centro de Estudios Legales y Sociales

(CELS), Comité Catholique contre la faim et pour le developpement (CCFD), Coopération

Internationale pour le Développement et la Solidarité (CIDSE), Corporación Centro de

Estudios de Derecho Justicia y Sociedad (DEJUSTICIA), Corporate Accountability

International (CAI), Dominicans for Justice and Peace, Earthrights International, Education

International, Federation International des Droits de l’Homme, Fondation des Oeuvres pour

la Solidarité et le Bien Etre Social (FOSBES), FoodFirst Information and Action Network

(FIAN) International, Franciscans International, Friends of the Earth International, Gifa

Geneva Infant Feeding Association, Indian Law Resource Center, Institute for Policy

Studies, International Baby Food Action Network (IBFAN), International Accountability

Project, International Association of Democratic Lawyers, International Chamber of

Commerce, International Commission of Jurists, the International Federation for Human

Rights (FIDH), International Institute of Sustainable Development, International NGO

Forum on Indonesian Development, International Service for Human Rights (ISHR),

International Organisation of Employers (IOE), International Union for Conservation of

Nature (IUCN), Peace Brigades International, Plataforma Internacional contra la

Impunidad, Public Services International, Réseau International des Droits de l’Homme,

(RIDH), Society for International Development, South Centre, Women’s International

League for Peace and Freedom.

Annex II

List of panellists and moderators

Monday, 24 October 2016

Keynote speaker

• Mr. Jeffrey Sachs, Columbia University (videoconference)

Panel I (15:00-18:00)

Overview of the social, economic and environmental impacts related to transnational

corporations and other business enterprises and human rights, and their legal challenges

• Jean Luc Mélenchon, Member of the European Parliament

• Richard Kozul-Wright, Director of the Division on Globalization and Development

Strategies, UNCTAD

• Christy Hoffman, Deputy Secretary General, UNI Global Union

• Natalie Bernasconi-Osterwalder, Group Director, Economic Law & Policy

programme, International Institute for Sustainable Development

• Carlos Correa, South Centre

• Susan George, Transnational Institute

Tuesday, 25 October 2016

Panel II (10h00-13h00)

Primary obligations of States, including extraterritorial obligations related to transnational

corporations and other business enterprises with respect to protecting human rights

Subtheme 1: Implementing international human rights obligations: Examples of

national legislation and international instruments applicable to transnational

corporations and other business enterprises with respect to human rights

Moderator: Ambassador Negash Kebret Botora, Permanent Representative of Ethiopia to

the United Nations

• Daniel Aguirre, International Commission of Jurists, Myanmar

• Ariel Meyerstein, US Council for International Business

• Ana María Suárez-Franco, FIAN International

• Juan Hernández-Zubizarreta, University of the Basque Country

Panel II contd (15h00-18h00)

Subtheme 2: Jurisprudential and practical approaches to elements of

extraterritoriality and national sovereignty

• Kinda Mohamedieh, South Centre

• David Bilchitz, Professor, University of Johannesburg, Director of South African

Institute of Advanced Constitutional, Public, Human Rights and International Law

• Harris Gleckmann, Centre for Governance and Sustainability, University of

Massachusetts, Boston

• Leah Margulies, Corporate Accountability International

• Gianni Tognoni, Secretary General, Permanent Peoples’ Tribunal

Wednesday, 26 October 2016

Panel III (10h00-13h00)

Obligations and responsibilities of transnational corporations and other business enterprises

with respect to human rights

Subtheme 1: Examples of international instruments addressing obligations and

responsibilities of private actors

Moderator: Archbishop Ivan Jurkovic, Apostolic Nuncio, Permanent Representative of the

Holy See to the United Nations

• Vera Luisa da Costa e Silva, Head of the Secretariat of the Framework Convention

on Tobacco Control

• Linda Kromjong, Secretary General, International Organization of Employers

• Githa Roelans, Head of Multinational Enterprises and Enterprise Engagement Unit,

ILO

• Michael Hopkins, CSR Finance Institute

• Surya Deva, Associate Professor, School of Law, City University of Hong Kong,

and Member of the UN Working Group on Business and Human Rights

Panel III contd (15h00-18h00)

Subtheme 2: Jurisprudential and other approaches to clarify standards of civil,

administrative and criminal liability of transnational corporations and other business

enterprises

Moderator: Ambassador Nozipho Joyce Mxakato-Diseko, Permanent Representative of

South Africa to the United Nations

• David Bilchitz, Professor, University of Johannesburg and Director of South African

Institute of Advanced Constitutional, Public, Human Rights and International Law

• Nomonde Nyembe, Attorney, Business and Human Rights, Centre for Applied

Legal Studies

• Richard Meeran, Partner, Leigh Day & Co

• Michael Congiu, Shareholder, Littler Mendelson

• Michelle Harrison, Earth Rights International

• Rizwana Hassan, Friends of the Earth, Bangladesh

Thursday, 27 October 2016

Panel IV (10h00-13h00)

Open debate on different approaches and criteria for the future definition of the scope of the

international legally binding instrument

Moderator: Ambassador Robert Matheus Michael Tene, Deputy Permanent Representative

of Indonesia to the United Nations

• Khalil Hamdani, Visiting Professor at the Graduate Institute of Development

Studies, Lahore School of Economics, Pakistan

• Anne van Schaik, Friends of the Earth, Europe

• Alfred de Zayas, Independent Expert on the promotion of a democratic and equitable

international order

• Carlos Correa, South Centre

• Harris Gleckmann, Centre for Governance and Sustainability, University of

Massachusetts, Boston

• Robert McCorquodale, Director, British Institute of International and Comparative

Law

Panel V (15h00-18h00)

Strengthening cooperation with regard to prevention, remedy and accountability and access

to justice at the national and international levels

Moderator: Ambassador Beatriz Londoño Soto, Permanent Representative of Colombia to

the United Nations

Subtheme 1: Moving forward in the implementation of the United Nations Guiding

Principles on Business and Human Rights

• Danielle Auroi, Member of the National Assembly of the French Republic

• Nils Muižniekis, Commissioner for Human Rights, Council of Europe (video

message)

• Lene Wendland, Adviser on Business and Human Rights, OHCHR

• Surya Deva, Associate Professor, School of Law, City University of Hong Kong,

and Member of the UN working group on Business and Human Rights

Friday, 28 October 2016

Panel VI (10h00-13h00)

Lessons learned and challenges to access to remedy (selected cases from different sectors

and regions)

Moderator: Ambassador Hernán Estrada Roman, Permanent Representative of Nicaragua

to the United Nations

• Daniel Aguirre, International Commission of Jurists, Myanmar

• Elizabet Pèriz Fernández, Tierra Digna

• Claudia Müller-Hoff, European Center for Constitutional and Human Rights

• Beth Stephens, Professor, Rutgers-Camden Law School