Companies everywhere of all sizes are expected to take the necessary steps to realize [UN Guiding Principles on Business and Human Rights] throughout their business activities and relationships...This guide aims to help employers' organisations, and their member companies, understand the Guiding Principles and to start the process of implementation. Company experience and work by other groups and organisations will continue to elaborate on the Principles, so this is not a definitive guide but rather a starting point for building understanding and experiences...The key is to act on issues identified and be seen to do so.