...[W]hen discussing the responsibilities of businesses, we must go beyond the old voluntary versus regulatory debate and focus on proactive strategies for businesses to avoid committing or contributing to adverse human rights impacts. Voluntary codes of conduct, for example, are poorly implemented and too often continue to be used as shields to avoid accountability. FIDH recommends that States adopt policy and regulatory measures to ensure companies are required to conduct human rights due diligence when operating at home or abroad, including through their business relationships and throughout their supply chains. Parent companies should have a duty to ensure their subsidiaries' compliance...[C]odes of conduct and due diligence efforts must not and cannot serve as a substitute for the provision of an adequate and accessible remedy mechanism, and we also caution that it would not be appropriate to invoke such measures as a legal defense or recognize them as a substitute for a remedy, including financial compensation, when violations occur. States' obligations under international law to provide for a remedy remain.