Ⅰ Overview of non-financial information; and to consider human rights-related factors in the public procurement process. ⅲ. Whether such an indirect approach to encourage human rights management brings a change in the business practices of large corporations would be monitored through promotion of NAPs. Based on the results, improvement in policies shall be pursued. 3) Establishment of legal compliance at SMEs ⅰ. Small and medium-sized enterprises often fail to comply with legal requirements, including payment of minimum wage, prohibition of discrimination at the workplace, labor rights protection and observance of occupational safety standards. ⅱ. Given the limited human and financial resources of small and medium-sized enterprises, to establish the human rights management system within a short period of time is not feasible. However, all business enterprises are required to comply with the current laws, with due diligence not to undermine consumers' lives, health and safety. Hence, policies focusing on legal compliance are necessary. 4) Effective remedies for victims of human rights violations ⅰ. In case of human rights abuses by business enterprises, judicial remedies through lawsuits as well as non-judicial remedies should be provided. ⅱ. The non-judicial remedial process is based on business enterprises’ public commitment to human rights management and establishment of the internal process to address human rights abuses. ⅲ. Diverse stakeholders should be able to participate in the development and operation of the non-judicial process. 5