TABLE OF CONTENTS FOREWORD EXECUTIVE SUMMARY INTRODUCTION Who is this Guidance Document for? What is the purpose of this Guidance Document? How was this Guidance Document produced? Who are the contributors to this Guidance Document? 1 CONTEXT 1.1 Global context Megatrend 1: Shift in global economic power Megatrend 2: The rise of technology Megatrend 3: Changing demographics Megatrend 4: Accelerating urbanization Megatrend 5: Climate change 1.2 Country context 1.3 The need for a human rights-based approach to sustainable development 2 BUSINESS AND HUMAN RIGHTS 2.1 Evolution of corporate social responsibility (CSR) to the UNGP-BHR Framework 2.2 The UNGP-BHR: “Protect, Respect, and Remedy” Framework Pillar 1: State duty to protect human rights Pillar 2: Corporate responsibility to respect human rights Pillar 3: Access of victims to remedy 2.3 Alignment of the UNGP-BHR, SDG 2030, and PDP-AmBisyon Natin 2040 i iii 1 1 1 1 1 2 2 3 3 3 3 3 4 5 5 6 7 7 8 8 9 3 WHAT IS IN IT FOR US? 9 3.1 Government 3.2 Business sector 3.3 CSOs 3.4 Communities 11 11 12 13 4 HOW DO WE DO IT? 13 4.1 Establish inclusive human rights governance Enabling policy environment and guidelines for business respect for human rights Policy commitment of businesses to respect human rights 4.2 Embed the practice of comprehensive human rights due diligence Human rights impact assessment Community-based human rights impact assessment Value chain mapping 4.3 Ensure effective and gender-transformative remediation mechanisms Role of the State to improve accountability Operational-level grievance redress mechanisms 13 13 14 15 15 16 16 17 17 17 5 ACCOUNTABILITY AND TRANSPARENCY 18 5.1 Government monitoring 5.2 Corporate reporting 5.3 Alternative reporting by the CSOs 18 19 19 6 CALL TO ACTION ANNEX CITATIONS 20

Select target paragraph3