In report A/HRC/21/21, the United Nations Secretary-General identified the lack of capacity among all relevant actors as one of the key obstacles to advancing the business and human rights agenda and the implementation of the Guiding Principles on Business and Human Rights. The Secretary-General thus recommended that “the feasibility of establishing a global fund on business and human rights linked to the United Nations, with multi-stakeholder engagement, should be considered” (para. 101).

In its resolution 21/5, the Human Rights Council followed up on the Secretary-General's recommendation by requesting the Secretary-General to prepare a study to explore the feasibility of establishing a global fund to enhance the capacity of stakeholders to advance the implementation of the Guiding Principles.

The results of this study can be found in A/HRC/26/20 (paras. 61 – 80) and A/HRC/26/20/Add.1.