The UN Human Rights Council adopted Resolution 26/9 Elaboration of an international legally binding instrument on transnational corporations and other business enterprises with respect to human rights…[A]n open-ended intergovernmental working group was established, holding sessions from today until the 10th of July, 2015…Items which will be dealt with in panel discussions… include…topics such as ‘Human rights to be covered under the Instrument with respect to activities of TNCs and other business enterprises’, ‘Enhancing the responsibility of TNCs and other business enterprises to respect human rights, including prevention, mitigation and remediation’ and ‘Legal liability of TNCs and other business enterprises: What standard for corporate legal liability and for what conduct?’. Fundamentally, the session should include constructive deliberation on the content, scope, nature and form of the future international instrument and serve to collect inputs…on possible principles, applicability and elements of such an international legally binding instrument.