This document aims to provide relevant information to help participants prepare for the second annual Forum on Business and Human Rights. It presents background information and frequently asked questions on the Guiding Principles on Business and Human Rights: Implementing the United Nations “Protect, Respect and Remedy” Framework (Human Rights Council resolution 17/4) and on their dissemination and implementation. The annex to the note contains a non-exhaustive list of standards, tools and guidance on business and human rights to assist participants in preparing for the Forum.