FIDH, a member of the Treaty Alliance, firmly believes that a legally binding instrument must address the human rights violations arising from the activities of all business enterprises. The treaty must address the transboundary nature of corporate­related human rights abuses, while addressing ways to ensure accountability for parent companies, subsidiaries, outsourcing firms, contractors (whether corporate or government contractors) and entities in the supply chain...The treaty should centralize the needs of persons and communities adversely affected by business activity, addressing all business enterprises that can potentially cause or contribute to human rights abuses. At the same time, it should address the transboundary nature of corporate ­related human rights abuses: any instrument should provide for measures that specifically address the particular challenges posed by transnational corporations, providing the necessary protection to fully respond to the human rights abuses those affected face. To achieve comprehensive corporate accountability, we therefore call on all States to address this issue in good­ faith and through constructive proposals, looking at challenges both at home and abroad.