69 State’s human rights obligations extend beyond its borders.338Thus, “all States have obligations to respect, protect and fulfill human rights, including civil, cultural, economic, political and social rights, both within their territories and extra-territorially.”339 The extraterritorial application of the human rights obligation of States is further applied in the revised edition of the Organization for Economic Co-operation and Development (OECD)340 Guidelines for Multinational Companies (OECD Guidelines). An international instrument adopted by 49 countries in 2011, the OECD Guidelines341 promote responsible business conduct. It requires that States-parties create National Contact Points (NCP) which are offices tasked to promote adherence to the guidelines as a non-judicial grievance mechanism. The revised edition now includes a chapter on human rights consistent with the UNGP-BHR. The Committee on the Rights of the Child (CRC) and the CESCR have both issued General Comments342 declaring that States have an obligation to respect, protect, and fulfill human rights in the context of the extraterritorial activities of business. This obligation may be pursued, provided there is a reasonable link343 between the State and the conduct concerned.344 Furthermore, the CESCR reiterates that States are required to take steps to 338 However, the exercise of extraterritorial jurisdiction, according to the Maastricht Principles, is only proper where the State: a. has effective control over the territory or persons on that foreign territory; b. has brought about foreseeable effects on the exercise of its rights outside of its territory through its conduct; and c. is either under an international obligation or in a position to exercise decisive influence to actively support the realization of people’s economic, social, and cultural rights outside of its territory. (Maastricht General Principle 9). 339 Maastricht Principles, supra note 333 (General Principle No. 3). 340 The OECD is an intergovernmental organization founded in 1961 to stimulate economic progress and world trade. 341 The OECD Guidelines are recommendations on responsible business conduct addressed to multinational enterprises operating in the 49 adhering States. It provides non-binding principles and standards for responsible business conduct in a global context consistent with applicable laws and internationally recognized standards (citing Organisation for Economic Co-operation and Development, OECD Guidelines for Multinational Enterprises (2011) at 31, available at https://www. oecd.org/daf/inv/mne/48004323.pdf (last accessed Oct. 23, 2021) [hereinafter OECD Guidelines]. 342 Committee on the Rights of the Child, General Comment No. 16 on State Obligations Regarding the Impact of Business Sector on Children’s Rights, U.N. Doc. CRC/C/GC/16 (Apr. 17, 2013) [hereinafter CRC General Comment 16]; Committee on Economic, Social and Cultural Rights, General Comment No. 24 on State Obligations Under the International Covenant on Economic, Social and Cultural Rights in the Context of Business Activities, U.N. Doc. E/C.12/GC/24 (June 23, 2017) [hereinafter CESCR General Comment 24]. 343 A reasonable link, according to the Committee on the Rights of the Child, exists “when a business enterprise has its center of activity, is registered or domiciled or has its main place of business or substantial business activities in the State concerned” (citing CRC General Comment 16, at 13). 344 CRC General Comment 16, supra note 342.