This report explores the challenges faced in addressing adverse impacts of business-related activities on the rights of indigenous peoples through the lens of the United Nations Guiding Principles on Business and Human Rights. The focus is how the Guiding Principles can bring clarity to the roles and responsibilities of States, business enterprises and indigenous peoples when addressing these impacts. It identifies implementation gaps and challenges with regard to the State duty to protect against business-related human rights abuses and the corporate responsibility to respect human rights, and the corresponding obligations relating to access to effective remedy. Finally, the Working Group makes recommendations to States, business enterprises and indigenous peoples for the effective operationalization of the Guiding Principles with regard to the rights of indigenous peoples.