A/HRC/44/43 (h) Reform administrative processes, such as those regarding land titling and administration, to address corruption and business-related human rights abuses; (i) Reform beneficial ownership laws to enable appropriate transparency of ownership of trusts and shell companies; (j) Facilitate multi-stakeholder platforms to promote processes preventing corruption and human rights abuses linked to business activity and strengthening monitoring and accountability; (k) Consider how governance mechanisms can be expanded to include respect for human rights; (l) Ensure adequate resources for national contact points and establish other non-judicial grievance mechanisms to provide remedies to individuals and communities affected by corrupt business practices. These should recognize the human rights abuses inherent in corrupt practices, and not exclude access to judicial remedies; (m) Explore avenues for addressing adverse human rights impacts resulting from business-related corruption, including appropriate legal frameworks and associated legal liability; (n) Examine how parties who suffer human rights abuses following corruption by business may gain access to reparations or remedy; (o) Tie pandemic-related financial support to robust commitments to anticorruption efforts and respect for human rights, including the implementation of the Guiding Principles. 78. Businesses should: (a) Conduct human rights due diligence systematically, as part of their responsibilities under the Guiding Principles; (b) Consider how addressing corruption risks and business-related human rights abuses with a risk-to-people approach rather than a risk-to-business approach could help drive a corporate integrity culture; (c) Recognize that going beyond anti-corruption compliance and implementing human rights commitments is sound risk management and policy; (d) Ensure that commitments to responsible business conduct and business ethics, which exist in corporate reports and partner/supplier contracts, are reinforced by policies, procedures and training focused on, and setting clear expectations regarding, preventing corruption and respecting human rights; (e) Ensure that during the pandemic, and in its aftermath, human rights due diligence is used to identify and prevent human rights abuses, and develop tools and mitigation measures to prevent a recurrence of harm. 79. Civil society should: (a) Raise awareness about the respective obligations and responsibilities of States and businesses regarding corruption and under the Guiding Principles to prevent and address adverse business-related impacts on human rights; (b) Document and raise cases of corrupt business practices and human rights abuses; (c) Promote access to remedy and engage with mechanisms to address corrupt business practices; (d) Engage in collective action through anti-corruption networks and multistakeholder initiatives and advocate for these to address business-related human rights abuses; 23

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