human rights, “not only do States play a vitally important role, but companies can also influence their development, either positively or negatively.” 127 103. Consequently, the Court believes that all companies have a responsibility to respect human rights - including the rights of LGBTIQ+ people - in their operations and business relationships. To this end, it is important to mention the standards of conduct for businesses in the fight against discrimination of LGBTIQ+ persons promoted by the Office of the United Nations High Commissioner for Human Rights since 2017. These guidelines highlight the ongoing responsibility of companies to respect the human rights of these groups, eliminate discrimination, support their LGBTIQ+ staff in the workplace, pay attention to the impacts and effects that their business relationships or their products or services have on LGBTIQ+ people, and contribute to eradicate such abuses through their role in the community and by acting publicly in support of these people. 128 Furthermore, companies must ensure that they do not discriminate against LGBTIQ+ suppliers, distributors, or customers in accessing their products and services. This not only implies avoiding discrimination, but also addressing issues of violence, harassment, intimidation, mistreatment, incitement to violence and other abuses against LGBTIQ+ people in which companies may be involved through their products, services or commercial relationships. Businesses must also ensure that LGBTIQ+ customers “are able to access their products and services.” 129 104. In view of the above, States should develop appropriate policies and carry out regulatory, monitoring and oversight activities so that business enterprises take steps to eliminate all types of discriminatory practices and attitudes against the LGBTIQ+ community. To this end they should (i) develop policies to address their responsibility to respect human rights and expressly include the rights of LGBTIQ+ people in these policies; (ii) exercise due diligence to detect, prevent and mitigate any potential or actual harm that they may have caused or contributed to on LGBTIQ+ people’s enjoyment of their human rights, or that is directly related to their operations, products, services and business relationships, and to be accountable for how they address them; and (iii) endeavor to address any adverse impact on human rights that they have caused or contributed to by implementing remedial mechanisms on their own, or by cooperating with other legitimate processes, including establishing and participating in effective operational-level grievance mechanisms for affected individuals or communities. 130 127 Cf. Written version of the expert opinion of Laura Otero Norza rendered at the public hearing held on August 24, 2022, during the Court’s 150th Regular Session, page 31 (evidence file, folio 1331). 128 Cf. IACHR, Business and Human Rights: Inter-American Standards. Report prepared by REDESCA. OEA/Ser.L/V/II/CIDH/REDESCA/INF.1/19 November 1, 2019, para. 385. 129 Cf. United Nations High Commissioner for Human Rights, “Tackling discrimination against Lesbian, Gay, Bi, Trans and Intersex People” Standards of Conduct for Business, available at: https://www.unfe.org/wpcontent/uploads/2018/04/Principios-mundiales-para-las-empresas.pdf 130 Cf. Human Rights Council, “Human rights and transnational corporations and other business enterprises,” A/HRC/RES/17/4, July 6, 2011, paragraphs 1, 3, 11, 13, 15, 17, and 22; United Nations High Commissioner for Human Rights, “Tackling Discrimination against Lesbian, Gay, Bi, Trans and Intersex Persons”, Standards of Conduct for Business. See also, IACHR, Business and Human Rights: Inter-American Standards. Report by REDESCA. OEA/Ser.L/V/II/CIDH/REDESCA/INF.1/19 November 1, 2019, para. 414, Recommendations nos. 1, 3, 6, 9 and para. 414, Recommendations nos. 3, 4, 9, 11 and 22. 34