Customer relationship building and human rights due diligence can be prioritized based on the severity and likelihood of the human rights risks of the customer. High-Risk Markets Make an informed decision on whether entry into a certain market is consistent with a human rights-based approach. This could involve reviewing prioritized data sources30 to gauge the level of human rights risks across prospective markets. Quantitative rankings will allow the company to more easily identify, prioritize, and address actual and potential human rights impacts associated with markets where either they, or their customers, are working. Quantitative rankings should be considered in tandem with qualitative data sources. Qualitative data sources (such as annual human rights reports by the State Department, Amnesty International, Human Rights Watch, and Freedom House) provide essential analysis for fully understanding the human rights context in a country. Quantitative rankings should be considered in tandem with qualitative data sources. Quali- tative data sources (such as annual human rights reports by the State Department, Amnesty International, Human Rights Watch, and Freedom House) provide essential analysis for fully understanding the human rights context in a country. The sale of the product or service for use in countries that are found to be high-risk can be escalated for further review. If found that the use of the product or service has the potential to be connected to a harm, the company could either seek to mitigate the potential harms associated with the deal (e.g. through restricted service features, a robust AUP, ongoing customer dialogue and training, and ongoing human rights due diligence) or decide not to make the sale. From a human rights perspective, selling into a high-risk market without addressing the actual and potential human rights impacts is not an option—this approach would not be consistent with the company’s responsibilities under the UNGPs. 39 Human Rights Assessment of the Software-as-a-Service Sector