ESCR-Net - International Network for Economic, Social and Cultural Rights, coordinated by ESCR-Net’s Corporate Accountability Working Group, submitted remarks to the UN open-ended intergovernmental working group on transnational corporations and other business enterprises, reaffirming its support for a legally binding instrument based on the third revised draft, with stronger provisions for corporate accountability. ESCR-Net emphasizes the need for urgent action by States to stop corporate capture, end corporate impunity, and establish effective mechanisms for remedying and compensating affected communities, including historically marginalized groups, with comprehensive attention to gender and diversity considerations.