Includes: why a focus on corporate accountability?; communities at the frontline; corporations: the accountability challenge; the way forward: legislative and policy opportunities; recommendations: action on accountability. Argues that devastating human rights violations will continue to occur with impunity unless we move beyond voluntary approaches and bring in a legally binding treaty on business and human rights. The size, influence and complexity of corporations pose major challenges for states to hold them to account. Impunity regarding human rights abuses by companies is increasing. Communities seeking to protect their human rights from the actions of corporations face growing levels of violence and intimidation. States and corporations often combine to supress communities who oppose large-scale developments on their lands. Growing numbers of human rights defenders are risking their lives.