Figure 8: Interconnection of the three Es to comply with the UNGP-BHR Establish inclusive human rights governance (enabling policy environment, policy commitment of businesses) Assess actual and potential negative human rights impacts (Guiding principle 18) Embed human rights due diligence of businesses Communicate and report on performance (Guiding principle 21) Integrate findings and take appropriate action to prevent or mitigate potential risks or address human rights abuses/violations (Guiding principle 19) Ensure grievance & remediation mechanisms, in case of abuses/ violations Track and monitor performance on the findings (Guiding principle 20) 5. ACCOUNTABILITY AND TRANSPARENCY Monitoring and reporting ensure transparency and accountability. Several Philippine laws pertinent to monitoring and reporting business impacts on human rights, communities, and the environment are already in place. Thus, the need to comply with the human rights standards under the UNGP-BHR is not new, especially for corporations operating in the country. Nonetheless, work remains in incorporating the human rights language in the reporting requirements and processes of corporations to ensure comprehensive coverage of business and human rights-related matters. 5.1. Government monitoring The 1987 Philippine Constitution contains provisions that recognize and accept the State duty to protect against human rights abuses by third-parties, including the business sector. Related provisions are as follows:    Article II declares that State policies should guarantee the respect of human rights, ensure the equality of women and men, protect the rights to health and the environment, the family, youth, and workers’ rights; Article II, Section 20 recognizes the indispensable role of the private sector, encourages private enterprise, and provides incentives to needed investments; and Article XIII provides that to reduce social inequalities and inequities, the highest priority should be given to social justice and human rights in relation to labor, land and natural resources reform, housing, health, women empowerment, and people’s organizations. Examples of human rights laws in the Philippines  Labor Code  Indigenous Peoples Rights Act  Data Privacy Act �� Consumer Act  Magna Carta of Women  Magna Carta for Disabled Persons  Anti-Sexual Harassment Law  Women in Development and Nation Building Act  Safe Spaces Act  Expanded Anti-Trafficking in Persons Act  R.A. 9231 on child rights Specific domestic laws and guidelines on monitoring and reporting business compliance with human rights and sustainability-related concerns include the following: 18