EXECUTIVE SUMMARY The unanimous endorsement of the UN Guiding Principles on Business and Human Rights (UNGP-BHR) by the UN Human Rights Council in 2011 has set a coherent global standard on the expectation that businesses will respect human rights through integrating human rights in their practices and policies. The successful implementation of the UNGP-BHR rests on the stakeholders' appreciation of their respective duty to protect and respect human rights. It requires a tangible tool that stakeholders can use to help them understand the UNGP-BHR and their specific roles in the overall protect, respect, and fulfill human rights framework. This Guidance Document provides a foundational guide on how to implement respect for human rights in the Philippine business setting. Premised on the UN Working Group on Business and Human Rights' emphasis that "a gender perspective is always appropriate for all States and businesses in all situations," 1 this Guidance Document underscores that gender is a cross-cutting concern in securing a better future for the people, planet, and prosperity. Also, consistent with the principle of non-discrimination, it puts forward that the rights and needs of vulnerable or marginalized populations, such as indigenous peoples, must be given due regard in the application of the UNGPBHR.2 It introduces a succinct analysis of the UNGP-BHR and offers each stakeholder recommendations and action steps to deepen the discourse of business and human rights and ensure business respect for human rights in the country. It contains the following sections: Section 1: Context explores global and local situations that we are facing today. It gives attention to five major global megatrends, their manifestations in the Philippines, and their implications for human rights and sustainable development. Section 2: Business and human rights analyzes business interaction with human rights and the norms on business responsibility toward the people and society. It looks into the evolution of corporate social responsibility to the UNGPBHR framework and the latter's alignment with the Sustainable Development Goals and the Philippine Development Plan 20172022. Section 3: What is in it for us? examines the benefits of applying the norms and expectations contained in the UNGP-BHR. It presents both economic and social benefits of incorporating the human rights framework in business policies and practices. Section 4: How do we do it? recommends action steps to each stakeholder, which are summarized into three Es: establish inclusive human rights governance, embed the practice of comprehensive human rights due diligence, and ensure effective and gender-transformative remediation mechanisms. Section 5: Accountability and transparency lays down existing monitoring and reporting policies for businesses and suggestions on improving corporate accountability and transparency in relation to human rights. Section 6: Call to action identifies the next steps that all stakeholders should pursue to implement the UNGP-BHR in the country. It emphasizes that the UNGP-BHR presents us with a platform for constructive engagement and partnerships. iii