The present report explores how national action plans on business and human rights may be employed to implement the Guiding Principles on Business and Human Rights: Implementing the United Nations “Protect, Respect and Remedy” Framework and so strengthen efforts to prevent and protect against business-related human rights abuses. The report starts by outlining the purpose and value of national action plans. It then assesses some of the key elements concerning: (a) the process of developing national action plans; (b) the content of national action plans, including their form and substance; and (c) the implementation and continuous review of national action plans. The report further outlines some of the key challenges ahead. It ends with a set of conclusions and recommendations addressing States, business enterprises and organizations and civil society.