It is expected that this Guidance will serve as guidelines for companies and lawyers to follow when creating internal control systems to assess human rights risks and avoid or reduce negative impacts based on the Guiding Principles. It is also expected that the Guidance will be used not only in corporate business activities but also in transactions with parties such as suppliers, contractors, customers, borrowers and business partners, as well as in business acquisitions, as a means to evaluate whether or not the other party’s activities are in compliance with its human rights responsibility and guide both parties toward optimal outcomes.