This Reference Annex is intended to be consistent with the general principles of the Practical Guide.  However, it amplifies and focuses in more detail on some of the potential implications for the legal profession of the UN Guiding Principles on Business and Human Rights (UNGPs) than was possible in the shorter and more focused Practical Guide.  The Reference Annex is based on an in-depth review of the UNGPs; the Interpretive Guide on the Responsibility to Respect prepared by the Office of the High Commissioner of Human Rights; and the extensive literature, ongoing practices and policies of governments, multistakeholder institutions, bar associations and companies...