We would like to congratulate you on your efforts to facilitate agreement on the Post-2015 Development Agenda...As world States are entering into the final phase of negotiations, we would like to draw your attention to our recommendation that the post-2015 sustainable development framework must align with international standards for business and human rights, as also highlighted in our report presented to the Human Rights Council in June this year...

The draft outcome document and the draft sustainable development goals (SDGs) recognize the positive role of businesses to support and drive development. At the same time, in our view, they do not sufficiently reflect the fact that governance  gaps in many situations enable business activities across a range of sectors and countries to undermine respect for human rights. Accordingly, it is critical to ensure that recognition of the increased role of business in development is coupled with adequate accountability... [R]eference to the Guiding Principles would clearly signal what is expected from States and businesses to ensure that the new development Agenda is grounded in the Universal Declaration of Human Rights. (For further suggestions, please refer to the Annex to this letter.)