The Guiding Principles make a number of references to gender, as a cross-cutting issue...The Working Group considers that a national action plan is a practical and effective vehicle for States to effectively implement the Guiding Principles...The Working Group's guidance will signal to users...how to explore and implement the gender perspective throughout all stages of a national action plan, that is to say, the process, substantive content and review stages. At the process stage for example, the Guidance will propose the composition of a leadership body often under the auspices of a government department. Such a body must also reflect a gender balance as well as cross departmental representation.