The United Nations Committee on Economic, Social and Cultural Rights (CESCR) took an unusual step in issuing its “General Comment No. 24 on State Obligations under the International Covenant on Economic, Social and Cultural Rights in the context of business activities.” Unlike most of CESCR's other General Comments, General Comment No. 24 does not tackle a specific right. Instead, it consolidates and elaborates the Committee's jurisprudence on states' obligations in the area of business and human rights, providing clarity on its approach to some of the most contentious issues within the field of business and human rights. This General Comment has the potential to have profound implications for the ongoing development of legal standards in the area of business and human rights, including implementation of the UN Guiding Principles on Business and Human Rights (UNGP).