The willingness to contribute productively to the debate was expressed by all the states which have taken the floor this morning. However, a disagreement on how binding the instrument should be and which type of enterprises should be included permeated the session. This disagreement could not only be observed in statements made by states but also by comments from institutions and non-governmental organisations...The panelists of the third panel on Coverage of the Instrument: TNC’s and other Business Enterprises: Concepts and legal nature in International Law, discussed a wide range of elements which deserve attention when proceeding with the development of an instrument...States which subsequently took the floor diverged in their statements. Whereas some emphasized the need to focus on TNCs only, others preferred to include all enterprises. Despite the issue of definitions, a broad consensus was found with regard to the will to close the existing legal gap and to adapt an international instrument therefore.