E/C.12/GC/24 57. Furthermore, non-judicial remedies should also be available in transnational settings. Examples include access by victims located outside the State’s territory to that State’s human rights institutions or ombudspersons as well as to complaints mechanisms established under international organizations, such as the national contact points operating under the OECD Guidelines for Multinational Enterprises. V. Implementation 58. Ensuring that business activities are pursued in line with the requirements of the Covenant requires an ongoing effort from States parties. To support this, the national action plans or strategies that States parties are expected to adopt to ensure full realization of the Covenant rights should specifically address the question of the role of business entities in the progressive realization of Covenant rights. 59. Following the adoption of the Guiding Principles on Business and Human Rights, many States or regional organizations have adopted action plans on business and human rights.106 This is a welcome development, particularly if such action plans set specific and concrete targets, allocate responsibilities across actors, and define the time frame and necessary means for their adoption. Action plans on business and human rights should incorporate human rights principles, including effective and meaningful participation, nondiscrimination and gender equality, and accountability and transparency. Progress in implementing such action plans should be monitored, and such plans should place equal emphasis on all categories of human rights, including economic, social and cultural rights. As regards the requirement of participation in the design of such plans, the Committee recalls the fundamental role that national human rights institutions and civil society organizations can and should play in achieving the full realization of Covenant rights in the context of business activities. 106 16 See recommendation CM/Rec(2016)3 of the Committee of Ministers of the Council of Europe, appendix, paras. 10-12.