Key Issues Guided by the effectiveness of the above National Action Plans on Business and Human Rights, in 2014, the Commission and the United Nations Country Team (UNCT) in Malaysia collaborated in a joint project on ‘Promoting Business and Human Rights in Malaysia for Business Success and Inclusive Growth’ with the intention to formulate a plan of action for Business and Human Rights for Malaysia a joint project on ‘Promoting Business and Human Rights in Malaysia for Business Success and Inclusive Growth’ with the intention to formulate a plan of action for Business and Human Rights for Malaysia through the adoption of the UNGP by both State and non-State actors. This project, which is funded by the Foreign and Commonwealth Office, commenced in July 2014 and is expected to be completed by March 2015. In order to obtain information to formulate the said plan of action, the Commission has planned a number of activities primarily to gather input and information on the current situation on business and human rights. Those activities include consultation and interview sessions with various stakeholders including corporations and GLCs, regulatory authorities, enforcement agencies, and related Government departments and NGOs. The plan of action for Business and Human Rights will be completed in 2015. 8. UNIVERSAL PERIODIC REVIEW (UPR) In October 2013, Malaysia underwent a second review under the UPR process and received a total of 232 recommendations from 104 Member States. Of the 232 recommendations received, Malaysia has accepted 150 recommendations, 113 of which are accepted in full, 22 accepted in principle and 15 accepted partially. Malaysia did not support 83 recommendations that call for immediate changes to existing laws, regulations and policies, or that it is not prepared to consider or commit to implement at this juncture. Among the recommendations that enjoy the Malaysian Government’s full acceptance are those relating to economic, social and cultural rights, particularly poverty eradication, access to education and health care, as well as enhancement of women’s rights and gender equality and combatting human trafficking. The Government also supports recommendations relating to the strengthening of national human rights mechanisms, the promotion and protection of the rights of children and persons with disabilities, as well as foreign workers’ access to justice. The Commission had hoped that the Malaysian Government would consider positively and accept as many recommendations as possible towards reaffirming its commitment to improve human rights standards at the domestic level. Nonetheless, the Commission regrets that the recommendations relating to accession to core human rights treaties, national law reform and the abolition of the death penalty were among the many recommendations not supported by the Government. The Commission is concerned this will continue to hinder the country from improving its human rights record as well as from 13