International law, particularly with regard to human rights, has evolved relatively little to accommodate the greatly increased role of transnational business. States are considered the primary duty-bearers under international human rights law, with a duty to ensure that there is no interference (by individuals or corporations) with human rights within their own territory.Trócaire welcomes the current commitment by the Irish government to developing a National Action Plan to implement the UN Guiding Principles on Business and Human Rights.This paper outlines our recommendations to the Irish Government on priorities to be considered in a comprehensive National Action Plan on Business and Human Rights.