E/C.12/RUS/CO/6 12. The Committee recommends that the State party: (a) Strengthen the regulatory framework for companies operating in the State party, and those domiciled under its jurisdiction acting abroad, to ensure that their activities do not negatively affect the enjoyment of economic, social and cultural rights; (b) Develop a national plan of action on business and human rights to implement the Guiding Principles on Business and Human Rights; (c) Take all necessary measures to ensure the legal liability of companies based in, or managed from, the State party’s territory regarding violations of economic, social and cultural rights resulting from their activities conducted abroad. 13. The Committee draws the State party’s attention to its general comment No. 24 (2017) on State obligations under the International Covenant on Economic, Social and Cultural Rights in the context of business activities. Right to freely dispose of natural wealth and resources 14. The Committee is concerned at new amendments in legislation further weakening indigenous peoples’ land rights in addition to the fact that, until today, protected territories under the Law on the Territories of Traditional Nature Use of Small Indigenous Peoples of the North, Siberia and the Far East have not been formally recognized at the federal level, despite 500 of them having been created at the regional level. The Committee is also concerned at the limited prior consultation with indigenous peoples, especially in the context of extractive activities carried out on lands owned or traditionally used by them. The Committee is concerned that the requirement of free, prior and informed consent of indigenous peoples is rarely complied with in practice (art. 1.2). 15. The Committee recommends that the State party: (a) Establish, without further delay, federally protected territories under the Law on the Territories of Traditional Nature Use of Small Indigenous Peoples of the North, Siberia and the Far East, and repeal or amend any legal provisions that have the effect of weakening indigenous peoples’ land rights, while guaranteeing meaningful consultation in practice with the concerned peoples on any decision that affects them; (b) Take effective measures to ensure compliance with the requirement of free, prior and informed consent of indigenous peoples, notably in the context of extractive activities; (c) Improve the legislative and institutional provisions relating to projects for the exploitation of natural resources, in consultation with indigenous peoples, and strengthen the capacity of the State party to oversee extractive industries to ensure that they do not have a negative impact on the rights of indigenous peoples and their territories and natural resources; (d) Conduct social, environmental and human rights impact assessments prior to granting licences for extractive activities and during operations; (e) Provide groups negatively affected by the extractive activities, including the Shor people, with fair and adequate remedies and reparation. In that regard, the Committee draws the attention of the State party to the recommendations made by the Committee on the Elimination of Racial Discrimination in August 2017 to the State party (see CERD/C/RUS/CO/23-24, paras. 23 and 26); (f) Consider ratifying the Indigenous and Tribal Peoples Convention, 1989 (No. 169) of the International Labour Organization. Maximum available resources 16. The Committee is concerned that the flat-rate tax system, currently applied to both personal and corporate income, contributed to an increase in income and social inequalities in the State party, and may prove inadequate in maximizing the available resources for 3