...[T]he treaty should establish a complementary international system of accountability to support the effective operation of national and regional systems.  In particular, any set of legal responsibilities for corporations contained in the treaty must be enforceable by a complementary international system to investigate allegations of corporate infringement of human rights, and have authority to provide binding and enforceable findings for State and corporate actors involved. Such a mechanism would be most functional in circumstances where State remedies are unavailable or inadequate, after the exhaustion of domestic remedies...