A/HRC/28/73 time, a definition based on the three specific elements of “abuse”, “entrusted power” and “for private gain” may exclude some conducts that should also be characterized as corruption. For example, the use (or abuse) of illegally claimed power can lead to corruption. This rather broad definition can, therefore, nevertheless be too narrow in respect of specific forms of misbehaviour that should also be regarded as corruption. 6. For the purposes of the present report, it is not absolutely necessary to develop a clear-cut definition of corruption. In order to analyse the link between corruption and impairment of the enjoyment of human rights, the result and impact of the conduct should constitute the focus of interest. Moreover, the development of a definition of corruption was not part of the Human Rights Council’s request to the Advisory Committee to prepare a report on the negative impact of corruption on the enjoyment of human rights. B. Different categories of corruption 7. Even though there is no generally agreed definition of corruption, different forms of corruption have been recognized. When looking at corruption from a human rights perspective, it is interesting to differentiate between corruption by the State (corruption in the public sector) and corruption by non-State entities (corruption in the private sector).4 Corruption in the public sector can occur in government, in administration, in the legislature and in the judiciary.5 In those contexts, the State is clearly accountable for any violation of human rights resulting from the conduct of persons acting in their public capacity. 8. Non-State actors play a crucial role in the proliferation of corruption in many countries. Companies can engage in acts of corruption by bribing State actors or other nonState actors (commercial bribery) or by receiving bribes. The non-State actors themselves are responsible for any act of corruption that they are involved in. They are bound by criminal and civil law and must bear all legal consequences. A number of private sector organizations and initiatives exist that are dedicated to the fight against corruption in business. Among these, the United Nations Global Compact6 is an important initiative that provides a principle-based framework for businesses in order to tackle corruption. 7 9. The State has a duty to protect against any adverse human rights impacts arising from acts of corruption by non-State actors, including corruption by the private sector. The duty of States to protect against human rights abuses by third parties obliges States to take effective regulatory or other measures to prevent such acts by third parties, to investigate violations that occur, to prosecute the perpetrators as appropriate, and to provide redress for victims. Examples of efforts that have been undertaken in that regard include measures to ensure transparency and equality in public procurement, such as public procurement schemes in different countries, or, at the international level, the World Trade Organization agreement on government procurement.8 Furthermore, strategies to repatriate funds of illicit 4 5 6 7 8 4 See, for example, Sharon Eicher, Corruption in International Business (Gower Publishing Company, 2009), p. 4 et seq. In respect of the phenomenon of judicial corruption and combating corruption through the judicial system, see A/67/305. See http://www.unglobalcompact.org (accessed 15 October 2014). See, for example, Jean-Pierre Méan, “The actors in the fight against corruption”, in Le pacte mondiale des Nations Unies 10 ans après, Laurence Boisson de Chazournes and Emmanuelle Mazuyer, eds., (2011), pp. 69, 77 et seq. World Trade Organization. Revised Agreement On Government Procurement, annex to the Protocol Amending the Agreement on Government Procurement, adopted on 30 March 2012 (GPA/113),