In the present report, submitted to the General Assembly pursuant to Human Rights Council resolutions 33/14 and 51/7, the Special Rapporteur on the right to development, Surya Deva, articulates a holistic vision of the right to development and examines the role of business in realizing this right. The present report provides a road map to harness the positive contribution of business and minimize the adverse impacts of business activities on the right to development. By analysing selected international standards, he provides illustrative examples of how businesses could contribute to realizing all four facets of the right to development (economic, social, cultural and political development) and the enabling role that States and civil society organizations should play in this regard. The Special Rapporteur also calls for a fundamental shift in how businesses operate in society by reorienting the purpose of business, changing irresponsible business models and going beyond the “do no harm” approach. Only by making these transformative changes will businesses be able to make a meaningful contribution to inclusive, equitable and sustainable development.