A/63/263 the highest attainable standard of health in particular, in relation to the strategies, policies, programmes, projects and activities of the company. 2. The company should integrate human rights, including the right to the highest attainable standard of health, into the strategies, policies, programmes, projects and activities of the company. 3. The company should always comply with the national law of the State where it operates, as well as any relevant legislation of the State where it is domiciled. 4. The company should refrain from any conduct that will or may encourage a State to act in a way that is inconsistent with its obligations arising from national and international human rights law, including the right to the highest attainable standard of health. Commentary: Formal, express recognition of the importance of human rights, and the right to the highest attainable standard of health, helps to establish a firm foundation for the company’s policies and activities on access to medicines (Guideline 1). Such recognition, however, is not enough: operationalization is the challenge (Guideline 2). Many of the Guidelines signal ways in which right-tohealth considerations can be operationalized and integrated into the company’s activities. There are numerous national and international (including regional) legal provisions that safeguard aspects of the right to the highest attainable standard of health. It is axiomatic that they must be respected, at all times, by all pharmaceutical companies, in accordance with elementary principles of corporate good governance (Guidelines 3-4). Disadvantaged individuals, communities and populations 5. Whenever formulating and implementing its strategies, policies, programmes, projects and activities that bear upon access to medicines, the company should give particular attention to the needs of disadvantaged individuals, communities and populations, such as children, the elderly and those living in poverty. The company should also give particular attention to the very poorest in all markets, as well as gender-related issues. Commentary: Equality and non-discrimination are among the most fundamental features of international human rights, including the right to the highest attainable standards of health. They are akin to the crucial health concept of equity. Equality, non-discrimination and equity have a social justice component. Accordingly, the right to the highest attainable standard of health has a particular preoccupation with disadvantaged individuals, communities and populations, including children, the elderly and those living in poverty. Like equity, the right-to-health also requires that particular attention be given to gender. All the other Guidelines must be interpreted and applied in the light of Guideline 5, which has fundamental importance. Transparency 6. In relation to access to medicines, the company should be as transparent as possible. There is a presumption in favour of the disclosure of information, held by the company, which relates to access to medicines. This presumption may be rebutted on limited grounds, such as respect for the confidentiality of personal health data collected during clinical trials. 08-45647 17