We [ABB, Barclays, Body Shop (part of l’Oréal), Gap, Hewlett-Packard (HP), MTV Networks Europe (part of Viacom), National Grid, Novartis, Novo Nordisk (part of Novo Group), Statoil] have worked together to develop our understanding of human rights within a business context...Our efforts thus far have convinced us that there remains the need for much greater clarity on the nature and scope of the human rights responsibilities of all businesses, regardless of where in the world they are operating and regardless of their sector... The purpose of this report is to draw on our experiences and to make some conclusions on what the content of a ‘common framework’ on business and human rights might look like, taking into account the content of the draft Norms and other relevant work... This framework would ideally be made up of three components: 1. Concepts to clarify the role of business in the area of human rights 2. The range of relevant standards drawn from international human rights law 3. Processes for applying the concepts and standards in a business context [Also refers to Severn Trent, RWE npower, Thames Water (part of RWE), E.on UK, EDF Energy.]