The present report, submitted pursuant to Human Rights Council resolution 17/4, contains the findings of the Working Group on the issue of human rights and transnational corporations and other business enterprises on its visit to the United States of America from 22 April to 1 May 2013. The visit focused on implementation by the federal Government of the Guiding Principles on Business and Human Rights; issues relating to respect for internationally recognised labour standards; issues relating to indigenous peoples in the context of business activities; and on challenges, gaps, opportunities and good practice in implementing the Guiding Principles for businesses operating in particular contexts and in particular sectors, such as the extractive, finance and information and communications technology sectors.