In the present report, submitted pursuant to Human Rights Council resolution 26/22, the Working Group focuses on how the Guiding Principles on Business and Human Rights need to be further embedded throughout United Nations programmes and processes in order to improve policy coherence for inclusive and sustainable development.

[With sections on:]

• Integrating the Guiding Principles into United Nations work and processes with a “business interface”: investment, trade and financial institutions Investment;
• Sustainable development Post-2015 framework;
• United Nations partnerships with the private sector
• Insufficient awareness of human rights responsibilities in the global business community
• Lack of capacity and understanding to grapple with the implications of the Guiding Principles