Ⅱ Recommendation for NAPs 2) UNGPs require the government to effectively enforce laws on business enterprises’ human rights protection, identify and narrow the gap between reality and the system and ensure that enactment of new laws or revision of existing laws would not encroach upon human rights. They also require the government to provide guidelines on corporate responsibility to respect human rights and business enterprises to properly communicate on human rights matters externally. 3) The international community has been institutionalizing the corporate responsibility to respect human rights by revising relevant laws. Since 2009, Denmark, China and South Africa have been requiring business enterprises to disclose non-financial information such as environmental and social factors, and France has also adopted the same requirement in 2011. In particular, the European Union passed legislation in 2014, targeting business enterprises with more than 500 employees, requiring them mandatory disclosure of non-financial information such as human rights. 4) Although various laws in Korea, such as the Labor Standard Act, the Minimum Wages Act, the Act on the Equal Employment for Both Sexes, the Employment Agency Worker Protection Act, the Act on the Employment of Foreign Workers, the Trade Union and Labor Relations Adjustment Act and the Industrial Accident Compensation Insurance Act, stipulate prevention of human rights abuses by business enterprises, they do not provide sufficient legal framework for implementation of the corporate responsibility to respect human rights. 11