Amnesty International has engaged closely with business and human rights processes at the United Nations over many years, including with the current work of the UN Working Group on Human Rights and Transnational Corporations and Other Business Enterprises...The Working Group's mandate gives it scope to tackle some of the major business and human rights challenges caused by “governance gaps created by globalization”. Amnesty International is concerned that the Working Group’s strategy, outlined in its 2012 report to the Human Rights Council, has significant gaps that must be addressed with a view to addressing key challenges. In this statement Amnesty International offers some observations about the Working Group’s strategy and planned areas of focus.