A/HRC/44/43 I. Introduction A. Background, aims and objectives of the report 1. Corruption has devastating impacts worldwide. It causes economic harm and undermines the enjoyment of human rights. In its resolution 41/9, the Human Rights Council encouraged its mechanisms to consider the negative impact of corruption on the enjoyment of human rights. The Working Group on the issue of human rights and transnational corporations and other business enterprises has thus prepared the present report and aims to complement the Council’s work. 2. Building on its report on best practices and how to improve on the effectiveness of cross-border cooperation between States with respect to law enforcement on the issue of business and human rights,1 in which it examined corruption, the Working Group examines how corruption involving business enterprises can lead to human rights abuses, sometimes with fatal consequences. It underlines why a focus on preventing corruption by all actors may prevent and mitigate business-related human rights abuses. The Working Group also explores how implementation of the three pillars (protect, respect and remedy) of the Guiding Principles on Business and Human Rights: Implementing the United Nations “Protect, Respect and Remedy” Framework,2 and the implementation of the anti-corruption agenda intersect, and how efforts in both areas can be mutually reinforcing. The Working Group reflects on how measures aimed at driving responsible business conduct across these two dimensions can drive policy coherence. It also examines how to better integrate human rights due diligence in anti-corruption and anti-bribery measures, moving from a risk-tobusiness to a risk-to-people approach. The Working Group concludes with recommendations for States, businesses and civil society, including in areas such as improving policy coherence, enhancing human rights due diligence and strengthening access to remedy. B. Methodology 3. The Working Group held a session entitled “Corruption: the business and human rights dimension” at the 2019 annual Forum on Business and Human Rights.3 It drew on interviews with experts and consultations conducted with States, business associations, civil society organizations and other stakeholders, including at an expert meeting held with the support of the Permanent Missions of Norway and of Sweden in November 2019 and during the twenty-fifth session of the Working Group, held in February 2020.4 The Working Group built on its thematic reports and engagement with States and stakeholders, including findings from country visits.5 It also benefited from contributions sent by States and other stakeholders.6 4. The Working Group was cognizant of the Human Rights Council Advisory Committee’s study on utilizing non-repatriated illicit funds with a view to supporting the achievement of the Sustainable Development Goals,7 the report of the Office of the United Nations High Commissioner for Human Rights (OHCHR) on challenges faced and best practices applied by States in integrating human rights into their national strategies and policies to fight against corruption, including those addressing non-State actors, such as the 1 2 3 4 5 6 7 2 A/HRC/35/33. A/HRC/17/31, annex. See https://2019unforumbhr.sched.com/event/U98x/corruption-the-business-and-human-rightsdimension. See www.ohchr.org/EN/Issues/Business/Pages/WGSessions.aspx. See www.ohchr.org/EN/Issues/Business/Pages/Reports.aspx#hrc. See www.ohchr.org/EN/Issues/Business/Pages/2020Survey.aspx. A/HRC/43/66.