Recommendations for National Action Plans on Business and Human Rights C. Recommended content for NAPs 1) Goals ⅰ. To assess the adequacy of, and change if necessary, laws and policies affecting directly or indirectly the corporate responsibility to respect human rights ⅱ. To provide effective guidance to business enterprises on their implementation of human rights management ⅲ. To develop measures for business enterprises to disclose non-financial corporate information related to human rights 2) Direction of national policy ⅰ. It is necessary to analyze and improve relevant laws and policies from the human rights friendly perspective to fend off any negative impact of business activities on human rights. ⅱ. It is necessary to publish and disseminate guidelines on human rights management and provide education for enterpreneurs in a readily approachable and understandable manner. ⅲ. A public disclosure system of human rights-related information needs to be introduced, targeting business enterprises larger than a certain size, to enable stakeholders check the implementation status of the business enterprises in their interest regarding corporate responsibility to respect human rights. 3) Core tasks ⅰ. The government considers human rights-related aspects when enacting and revising laws relevant to business activities. 12