The ICANN Business Constituency (BC) submits this comment (below and attached) on Recommendations to Improve SO/AC Accountability, a Work Stream 2 project of the CCWG-Accountability. (comment page at https://www.icann.org/public-comments/soac-accountability-2017-04-14-en ) The BC supports the Recommendations to Improve SO/AC Accountability, and offers these further comments: 1. The BC endorses the view that "each AC and SO is accountable to the segment of the global internet community that each SO/AC was designated to represent in the ICANN Bylaws.” 2. The BC supports the Track 1 recommendations for best practices, and would consider implementation in the BC "to the extent these practices are applicable and an improvement over present practices.” 3. The BC supports the Track 2 recommendation that an "Accountability Roundtable be an optional addition to the Annual General Meeting, subject to approval of SO/AC chairs.” 4. The BC supports Track 3 recommendation that the IRP (Independent Review Process) "should not be made applicable to SO/AC activities, because it is complex and expensive, and there are easier alternatives to challenge an AC or SO action or inaction.” This comment was approved in accord with our charter. — Steve DelBianco Vice chair for policy coordination ICANN Business Constituency