Following the Note Verbale dated 7 July requesting written contributions in preparation of the second session of the Intergovernmental Working Group on Transnational Corporations and Other Enterprises with respect to human rights, scheduled to take place on 24-28 October 2016, the European Union would like to provide the following elements...[T]he EU remains eager to engage with the Chair-Rapporteur and all regional/political groups with a view to addressing outstanding issues as soon as possible...While respecting resolution 26/9, the EU continues to believe that it is important  to ensure that the scope of the discussion and the Programme of Work are not limited to transnational corporations.  The European Union also reiterates that the Programme of Work of the second session of the Intergovernmental Working Group should include a dedicated agenda Item to reaffirm the commitment by all States to implementing the UN Guiding Principles on Business and Human Rights.  Also, for a comprehensive discussion on business and human rights, it remains important that all relevant stakeholders, including NGOs, trade unions and the business community, are given a chance to contribute their views and expertise.  The EU position is also supported by a range of countries across different regions.