The plan seeks to apply, at a national level, the United Nations Guiding Principles on Business and Human Rights, adopted by Resolution 17/4 of the Human Rights Council. This plan embodies Spain’s commitment to protecting human rights, including addressing any impact that business activity may have on them, and furthermore responds to the call from the Upper and Lower Houses of Parliament to make progress on the subject of business and human rights in the form of non-binding bills and motions. This plan also responds to the recommendations made within the framework of the European Union through its renewed strategy for 2011-2014 on corporate social responsibility and the European Union Action Plan on Human Rights and Democracy 2015-2019. The plan also takes into consideration the 2030 Agenda on Sustainable Development approved by the United Nations General Assembly, which invites companies to align their corporate business strategy with the development goals to seek added value that this may contribute in developing countries...