The report identifies seven areas of reform that are explained in more detail. These include:

1. Use the Treaty to make it easier to overcome jurisdiction barriers.
2. Use the Treaty to remove legal barriers to corporate liability and to place upon corporations a broad duty of care.
3. Use the Treaty to promote convergence of criminal law around basic modern approaches to corporate liability.
4. Use the Treaty to improve corporate responsibility by giving binding legal force to the due diligence framework from the UN Guiding Principles on Business and Human Rights (UNGPs).
5. Use the Treaty to affirm and extend protection for human rights defenders.
6. Use the Treaty to improve access to courts.
7. Use the Treaty to improve effectiveness of State enforcement.