A/HRC/48/10 60.113 Ensure that their businesses respect human rights and avoid environmental damage in other countries (Islamic Republic of Iran); 60.114 Establish effective mechanisms to require businesses in its territory or under its jurisdiction to conduct human rights-related due diligence to address abuses regarding toxic substances throughout their supply chain (Panama); 60.115 Consider obligations on business enterprises to carry out due diligence to respect human rights and the environment within their global value chains and by their business relationships, to prevent any harm (South Africa); 60.116 Enact specific legislation to conflict-affected areas and provide guidance and advice for business enterprises on ensuring respect for human rights to prevent and address the heightened risk of corporate involvement in gross human right violations in conflict-affected areas, including situations of foreign occupation (State of Palestine); 60.117 Adopt a legislative and regulatory framework that commits companies to respect human rights and prevent environmental damage throughout their value chains and business relationships (Togo); 60.118 Strengthen the legal and other regulatory frameworks to ensure that an obligation of human rights due diligence is borne by companies domiciled in its jurisdiction and hold them accountable for violations of economic, social and cultural rights (Malawi); 60.119 Adopt legal and other regulatory frameworks requiring business entities to exercise human rights due diligence in their operations at home and abroad (Zambia); 60.120 Continue to encourage and ensure that businesses domiciled in its jurisdiction respect human rights and are environmentally responsible and accountable (Fiji); 60.121 Introduce legislation requiring companies and investors to respect human rights and to prevent environmental harm, including by carrying out due diligence, and to establish corporate liability for human rights and environmental harm (Finland); 60.122 Include torture as a distinct offence in its Criminal Code (North Macedonia); 60.123 Include torture as a separate offence in its Criminal Code (Turkey); 60.124 Cease torture and cruel and inhuman treatment in places of detention, particularly for persons with an immigration background (Democratic People’s Republic of Korea); 60.125 Reduce the use of coercive measures in the psychiatric system, in particular against children (Italy); 60.126 Reduce the use of coercion on adults and children within psychiatric care from current levels (Sweden); 60.127 Ensure that the use of physical restraint and other forms of coercion in psychiatric institutions is in line with international human rights norms and standards (Austria); 60.128 Incorporate consent into the elements that make up the legal definition of rape, in line with the recommendations of the Committee on Economic, Social and Cultural Rights (Panama); 60.129 Ensure the creation of effective mechanisms to combat sexual abuse and domestic violence, especially against women (Nicaragua); 60.130 Take measures to increase prosecution of perpetrators of sexual violence (Bahamas); 14

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