"The report highlights several specific instances in which the corporate sector has been engaged in UN meetings, events and processes. This is not to suggest that something is amiss by their presence in designated multi-stakeholder processes, nor is it to discount or overshadow the vibrant and indispensable contributions of the other non-State actors working with the UN. However, there must be a clear distinction between corporate involvement in dialogues and events on the one hand, and policy and governance decisions on the other, and the latter must remain wholly within the democratic authority of UN Member States. While dialogues, forums and other side events are not decision-making bodies of the UN, initiatives that are loosely accountable to the General Assembly can undermine the principle of the equality of all UN Members"--