Implementing the Declaration on the Right and Responsibility of Individuals, Groups and Organs of Society to Promote and Protect Universally Recognized Human Rights and Fundamental Freedoms through providing a safe and enabling environment for human rights defenders and ensuring their protection A/RES/74/146 rights, including as they relate to environmental, land and indigenous issues and business activity, as well as development, including through corporate accountability; 23. Urges non-State actors, including transnational corporations and other business enterprises, to assume their responsibility to respect the human rights and fundamental freedoms of all persons, including human rights defenders, and underlines the need to ensure human rights due diligence and the accountability of, and the provision of adequate remedies by, transnational corporations and other business enterprises, while also urging States to adopt relevant policies and laws in this regard, including to hold all companies to account for involvement in threats or attacks against human rights defenders; 24. Takes note of the report of the Secretary-General on the twentieth anniversary of the Declaration on Human Rights Defenders,9 in which he called for the development of a more coherent and comprehensive approach to support the Declaration by the United Nations, encourages the Office of the United Nations High Commissioner for Human Rights, in consultation with the Special Rapporteur and other special procedures of the Human Rights Council, to continue to compile and share information on best practices and challenges in this regard, requests all concerned United Nations system entities and organizations, within their mandates, to provide all possible assistance and support to the Special Rapporteur for the effective fulfilment of his mandate, including in the context of country visits and through suggestions on ways and means of ensuring the protection of human rights defenders, and requests the Special Rapporteur to continue to report annually on his activities to the General Assembly and the Human Rights Council, in accordance with the mandate; 25. Decides to remain seized of the matter. 50th plenary meeting 18 December 2019 19-22249 7/7