This guidance advises companies as they address the challenges as well as opportunities to support civil society and human rights defenders. It explains the normative framework, the business case and the moral choice that should inform company engagement and action. It focuses on factors companies should consider when deciding whether, and if so how, to act in response to certain issues and situations. It identifies risks for both action and inaction ‚àí and observes that managing the risks of inaction may be greater than managing the risks of action for many companies. And it spotlights examples of how companies are acting across countries and sectors, as well as new initiatives and critical actors in the arena.