In recognition of the fact that equal rights for men and women, and the elimination of all forms of discrimination against women are key human rights issues, this submission lays out a few key concepts regarding the integration of gender perspectives into the work of the UN Working Group...Key Concepts Relating to Gender, Business and Human Rights...1. Adopting a gender perspective...2. Approaches to help identify gender differentiated impacts. The consideration of gender is not a standalone, separate consideration. It is a lens through which all human rights considerations should be examined...3. Special issues meriting attention...Firstly, business activities may create or exacerbate gender inequality. If a community is resettled for the purposes of a large-scale infrastructure project, for example, the corporate entity should consider the impact such resettlement may have on women and men...Secondly, world-wide women work disproportionately in the informal employment sector, where they have less secure jobs, worse working conditions and poorer pay. This in turn contributes to women’s disproportionate impoverishment globally...