61. ‘Security of people and the staff ’ as provided for under (f) above, should be understood in the broad sense and include both physical safety and security as well as financial security. 62. Companies also bear indirect negative obligations. They thus bear responsibility for the activities or actions of those that act on their behalf or to their benefit including the private security companies they use for securing their facilities and personnel. Accordingly, they should ensure that such activities or actions undertaken on their behalf or to their benefit do not cause harm or result in interference in the enjoyment of protected rights. Where such activities or actions result in curtailment or interference with the rights protected in the African Charter, the company on whose behalf or to whose benefit those activities or actions have been taken should bear administrative, civil and/or criminal responsibility as applicable. 63. In addition to the negative obligations, in certain circumstance companies also bear certain positive obligations arising from the human and peoples’ rights of the Charter in general and Articles 21 and 24 in particular. The first set of obligations in this regard relate to the various fiscal and transparency requirements arising from the operations of their activities.29 These include all applicable fiscal responsibilities and transparency obligations including disclosure of identities of owners, shareholders and local partners; fully declaring profits they make from their operations in the host country; disclosing financial terms of agreements relating to license fees, national and local taxes, custom duties, royalties and shares due to the government in terms of the contract and applicable laws of the country; and adopting measures to comply with requirements against illicit financial flow. 64. The second set of positive obligations is that arising from the social and economic impacts of the operations of extractive industries or other companies on the host community including on the land and natural resources rights of affected people.30 In conducting their operations, these business entities should adequately inform and substantively consult with the affected people on any of their activities or on decisions that may materially affect the people and implement such activities having regard to the concerns of the people and the requisite cautionary measures for mitigating such impacts.31 In this regard, companies should also do, with the participation and representation of affected local communities, State Reporting Guidelines and Principles  | 39