The present report is submitted pursuant to resolution 47/23 of the Human Rights Council, in which the Council requested the Office of the United Nations High Commissioner for Human Rights (OHCHR) to prepare a report on the practical application of the Guiding Principles on Business and Human Rights to the activities of technology companies, and to present it to the Council at its fiftieth session. The report has been informed by deliberations from a two - day expert consultation, also mandated by resolution 47/23, as well as by submissions received from States and other stakeholders, and other relevant processes and initiatives, in particular the OHCHR B - Tech Project.

The report is complemented by an addendum,1 which provides details of the expert consultation held on 7 and 8 March 2022.