The Irish Human Rights and Equality Commission’s (‘IHREC’) policy statement sets out the key elements required to underpin the implementation of a business and human rights framework in Ireland for all stakeholders: to the State, businesses, human rights defenders, civil society, rights holders and other stakeholders. Our positions and recommendations highlight the fundamental changes required in the State’s approach to business and human rights to ensure that human rights and equality protections are at the core of business activities. We call for the State to publish a new national action plan on business and human rights which includes mandatory and voluntary measures to foster business respect for human rights. The policy statement also covers: transposition of the EU Corporate Sustainability Due Diligence Directive, access to remedy, access to decent work, human trafficking and forced labour, environmental and climate action, digital regulation and artificial intelligence, protections for Human Rights Defenders, trade in the Occupied Palestinian Territory and trade with Israel, and the binding international treaty on business and human rights.