Perhaps one of the most important implications that stems from the report is that a high UN official is making the critiques about an incoherent corporate accountability system, which we often hear from non-governmental and academic groups, but which many states, and corporations are unwilling to acknowledge. The question many are probably asking as they read through Ruggie's report is how the UN will take Ruggie's framework suggestion forward (if at all) and how States, which were extremely reluctant to engage in a corporate accountability discussion under the previous draft Norms era, will react.