Australian companies potentially impact nearly all internationally-recognised human rights either directly, or through their operations, products or services, both in Australia and abroad. The responsibility of business to respect human rights extends to all internationally-recognised human rights and to all companies...This policy paper examines the international human rights principles and obligations relevant to the development of a National Action Plan (NAP) to implement the UN Guiding Principles on Business and Human Rights (UNGPs) in Australia. It provides a review of NAP processes conducted in other jurisdictions and presents recommendations for best practice... ALHR calls on the Australian Government to make a formal commitment to develop a NAP to implement the UN Guiding Principles on Business and Human Rights (UNGPs)... [and this paper] sets out LHR’s expectations regarding the process and content... [The paper also] provides an overview of other [countries'] experiences in developing NAPs and identifies the areas of strength and weakness in those processes that can be applied in Australia.