The Institute for Human Rights and Business (IHRB) welcomes this opportunity to provide input for the first review of the UK’s National Action Plan on Business and Human Rights (NAP)...This submission is organized around five main areas in which the state relates to business (as an economic actor, as a regulator and enforcer of law, as the creator of accountable marketplaces, as a partner in development, and as an enabler of trade and investment). Specific recommendations are made as well relating to “Mega-­Sporting Events”, which in many ways constitute a microcosm for business and human rights themes addressed in the UK NAP.