A/HRC/44/27
inspiration from legislative, institutional and policy reforms in other member States.
Guatemala reported on its bilateral cooperation with Honduras and mentioned that it had
invited the Honduras Revenue Administration Service to share information with the
objective of learning from its administrative and technical practices.
63.
Sweden underscored the importance of multilateral efforts and the strong political
commitments to support anti-corruption initiatives they produced. In that regard, Sweden
highlighted the 2030 Agenda for Sustainable Development, especially Sustainable
Development Goal 16, on stronger institutions, and Goal 10, on reducing inequality among
countries. It also mentioned the Addis Ababa Action Agenda, the United Nations
Convention against Corruption, the OECD Convention on Combating Bribery of Foreign
Public Officials in International Business Transactions, the Group of 20 Anti-Corruption
Working Group, the Council of Europe Criminal Law Convention on Corruption and the
Council of Europe Civil Law Convention on Corruption. Sweden highlighted the role of the
private sector in the implementation of the 2030 Agenda. Moreover, it supported partner
countries to combat corruption by strengthening institutions such as tax and audit
authorities. Sweden also supported the efforts of the Financial Action Task Force’s
Training and Research Institute to assist civil servants in developing countries in devising
anti-money-laundering systems. The Open Government Partnership and the Extractive
Industries Transparency Initiative, among others, were also mentioned.
64.
The Centre of Analysis and Research in Human Rights and the International
Network of Human Rights recommended international cooperation to combat corruption,
including by prioritizing the protection of human rights. They also recommended making
use of human rights mechanisms and procedures such as the universal periodic review,
promoting technical assistance and reporting on the negative impact of corruption on the
enjoyment of human rights.
65.
In Colombia, OHCHR collaborated with an international gold-mining firm to
identify and address human rights challenges at the local level. Through a multi-year
partnership, OHCHR and the firm had developed a comprehensive diagnostic of the human
rights situation in the municipality of El Bagre, leading to increased awareness of the urgent
need to improve access to education and health services. By working together to establish
mechanisms for community participation in municipal-level policymaking, OHCHR and
the firm had shed light on the negative impacts of corruption on human rights, reinforced
transparency and accountability in public decision-making and strengthened the role of civil
society in the allocation of public resources.
VII. Asset recovery
66.
Access to an effective remedy is a fundamental principle under both human rights
law (see, e.g., article 2 (3) of the International Covenant on Civil and Political Rights,
principle 25 of the Guiding Principles on Business and Human Rights and the Basic
Principles and Guidelines on the Right to a Remedy and Reparation for Victims of Gross
Violations of International Human Rights Law and Serious Violations of International
Humanitarian Law) and the United Nations Convention against Corruption (see, e.g., arts.
32, 34–35, 53 (b) and 57 (3) (c)).
67.
As mentioned in section II above on general observations, apart from the case of
extortion, it can be difficult to identify the direct victims of corruption. UNODC has
highlighted that the identification of victims and of parameters for their compensation
varies significantly between States parties to the United Nations Convention against
Corruption, as do the perceptions of States parties with regard to the link between human
rights violations and cases of corruption. In a recent note on best practices for the
identification and compensation of all different types of victims in accordance with the
Convention, and third-party challenges and their impact on asset recovery under chapter V,
it was emphasized that the possibility of seeking compensation should be available to States
as well as legal and natural persons (CAC/COSP/WG.2/2019/5, para. 3). It was also pointed
out that corruption may victimize people directly, but may also negatively affect society as
a whole and, in this context, that the concept of social damage existed in some jurisdictions
and allowed compensation for damages to the public interest (ibid., para. 9).
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