A/HRC/44/43 human rights and anti-corruption issues,66 and funding for collective action initiatives. Support from diplomatic missions of the United Kingdom is being provided in Kenya, Mexico and Pakistan.67 Similarly, the Directorate of National Taxes and Customs in Colombia trained its officials on ethics to ensure they would become defenders of State assets while fighting corruption.68 Coordination between, and training for, relevant departments would help to ensure coherent and implementable policy. In 2018, the Financial Crimes Enforcement Network, under the United States of America Treasury Department, issued an advisory to United States financial institutions to “highlight the connection between corrupt senior foreign political figures and their enabling of human rights abuses”.69 Several jurisdictions provide for targeted sanctions, asset freezes and visa denials for individuals who perpetrate gross human rights abuses and/or engage in corrupt acts. B. Linked incentives 29. State departments and agencies that shape business practice or interface with business, as well as entities owned or controlled by the State, need to operate in a coherent, cogent, coordinated and carefully considered manner. States may need to address the human rights impacts of corruption by business actors when making decisions, for example, whether to provide businesses with government support such as trade finance. States can link incentives in procurement, trade and finance to human rights. 30. The Working Group has observed that, regarding trade and investment promotion, models exist to combat corruption and enhance business integrity. It has noted that such models could be adapted to encompass business respect for human rights, for example by embedding integrity commitments into contracts between trade promotion agencies and companies; any breach of the commitment would trigger negative consequences, such as the withdrawal of future trade support or other government services. 70 Asking companies to demonstrate commitments to ethical standards is nothing novel. States have made anticorruption pledges a condition of trade-related support,71 and has conditioned lending on corruption-reduction efforts. In line with Guiding Principle 4, States should lead by example in their role as buyer, owner, investor and trade promoter, and help enable respect for human rights by business. Existing requirements should be expanded to incorporate respect for human rights and implementation of the Guiding Principles and the OECD Guidelines for Multinational Enterprises, alongside an anti-bribery pledge. 31. The pandemic-driven recession has caused Governments to provide relief and bailouts to business. States should ensure that businesses benefiting from State assistance respect human rights and are committed to transparency and accountability. Transparency International, Human Rights Watch and Global Witness have urged the International Monetary Fund to include transparency and anti-corruption measures in its coronavirusrelated emergency relief programmes to ensure that funds received by States are used in a transparent and accountable manner that benefits the most vulnerable. The Government of Denmark has refused to provide financial assistance to companies located in offshore tax havens or who engage in share buybacks, and has asked companies to align their practices and tax practices with the Guiding Principles. The Working Group has urged States to consider respect for human rights as an essential requirement when offering businesses pandemic-driven support.72 66 67 68 69 70 71 72 10 See www.great.gov.uk/advice/manage-risk-bribery-corruption-and-abuse-human-rights/governmenthelp-manage-risks-bribery-corruption-and-abuse-human-rights/. See contribution from the United Kingdom. See contribution from Colombia. See www.fincen.gov/sites/default/files/advisory/2018-0612/PEP%20Facilitator%20Advisory_FINAL%20508.pdf. A/HRC/38/48, para. 10. Ibid., para. 16. See www.ohchr.org/EN/NewsEvents/Pages/DisplayNews.aspx?NewsID=25837&LangID=E.