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III. Federal Government expectations regarding corporate due diligence in respecting human rights [pages 7-8] With regard to corporate respect for human rights, the Federal Government expects all enterprises to introduce the process of corporate due diligence described below in a manner commensurate with their size, the sector in which they operate, and their position in…

I. Introduction [page 3] The legal system of the Federal Republic of Germany contains numerous instruments that are focused primarily on the protection of human rights. They are binding on all enterprises. Where the business operations of an enterprise have an international dimension, procedures for identifying any actual or potential adverse impact on the human…

The Colombian NAP does not contain a reference to GP31.

The Colombian NAP does not contain a reference to GP30.

The Colombian NAP does not contain a reference to GP29.

The Colombian NAP does not contain a reference to GP28.

The Colombian NAP does not contain a reference to GP26.

Access to Remedy XI. Non-Judicial Mechanisms [page 24] In view of the foregoing, this section aims at strengthening the talk mechanisms as a way to conflict resolution and access to remedy, in line with the efficacy criteria noted in the Guiding Principles and other international standards. 11.1 As regards the non-judicial remedy, the mechanism mapping…

Access to remedy [page 22] Where the human rights risk prevention has failed and an adverse effect has been caused, the State is obliged to provide remediation, being understood as the implementation of adequate measures to guarantee access to effective remediation. This Plan aims at a consistent judicial and non-judicial mechanism system providing satisfactory solutions…

The Irish NAP does not contain a reference to Gp31.

The Irish NAP does not contain a reference to Gp30.

Section 3. Actions II. Initial priorities for the Business and Human Rights Implementation Group Access to Remedy [page 19] Introduce a standing agenda item to explore international best practice and principles governing the development of operational level grievance mechanisms for individuals and communities who may be adversely impacted to make it possible for grievances to…

Section 3. Actions II. Initial priorities for the Business and Human Rights Implementation Group Access to Remedy [page 19] Engage with business representative bodies to promote and strengthen mediation as a viable option when businesses and their stakeholders are engaged in disputes.

Annex 1 – list of additional and ongoing actions to be carried out across government Domestic Framework [page 20] Facilitate mediation where appropriate in the OECD National Contact Point grievance procedures for cases arising under the OECD Multinational Guidelines following the publication of national procedures to give effect to the Guidelines.

The Irish NAP does not contain a reference to GP26.

Section 3. Actions II. Initial priorities for the Business and Human Rights Implementation Group Access to Remedy [page 19] Review how best to ensure remedy for potential victims overseas of human rights abuses by Irish companies, with a focus on barriers to justice, including legal, procedural or financial barriers.

The Irish NAP does not contain a reference to GP24.

The Irish NAP does not contain a reference to GP23.

The Irish NAP does not contain a reference to GP22.

Section 2. Current legislative and regulatory framework Non-financial reporting [page 15] The EU directive on disclosure of non-financial and diversity information (2014/95/EU) 9 entered into force in December 2014. It requires certain companies known as ‘public interest entities’ to include a declaration in their annual management report containing information stating material data related to the…