This document is structured as follows: Part (I) addresses the three first questions proposed on the consultation. These are: what substantive elements should be addressed in NAPs, the considerations of their potential to prevent, mitigate and redress adverse business and human rights related impacts, and concrete examples of good practice related to those elements. In doing so, we will refer to two ongoing processes of adoption of NAPs: the second draft of the Spanish National Action Plan for the implementation of the UN Guiding Principles on Business and Human rights (Segundo Borrador del Plan de Empresas y Derechos Humanos del Gobierno de Espana) and the Colombian Guidelines for a Public Policy on Business and Human Rights (Lineamientos para una  Politica Publica de Derechos Humanos y Empresas) 2. Part (II) comments on the draft list of practical and substantive considerations to help States to develop and enact a NAP to implement the Guiding Principles included in the open public consultation.