This submission offers the perspectives of The International Corporate Accountability Roundtable (ICAR) and The Danish Institute for Human Rights (DIHR)— with the support of the Corporate Responsibility Coalition (CORE), the Centre for Research on Multinational Corporations (SOMO), and the European Coalition for Corporate Justice (ECCJ)— on the open public consultation document released by the UN Working Group, entitled Practical and Substantive Considerations in the Development and Enactment of a National Action Plan to Implement the UN Guiding Principles on Business and Human Rights.