A/HRC/44/27 68. Challenges may arise with regard to the offence of illicit enrichment (article 20 of the United Nations Convention against Corruption), as well as the possibility, in confiscation proceedings, of requiring that an offender demonstrate the lawful origin of alleged proceeds of crime or other property liable for confiscation (art. 31 (8)), as well as non-conviction-based asset forfeiture (art. 54 (1) (c)), which may be in conflict, without sufficient procedural safeguards, with the principle of nulla poena sine culpa, the presumption of innocence, the right against self-incrimination and the right to property. UNODC highlights in this regard the necessity of preserving resources for restoring them to the rightful owners or to compensate victims, while ensuring, through the adequate management of assets, that innocent suspects can regain access to their assets in line with the principle of restitutio ad integrum. 69. The European Union drew attention to a new directive facilitating the access and exchange of financial and other information and improving the cooperation between law enforcement authorities and financial intelligence units and among such units. The directive was intended to speed up financial investigations on serious and organized crime and to enable asset recovery offices and other competent authorities to have direct access to the national centralized bank account registries or data retrieval systems that all States members of the European Union were required to establish. VIII. Conclusions and recommendations 70. The negative impact of corruption on the enjoyment of human rights is now widely recognized and corruption is increasingly raised with United Nations human rights mechanisms as an obstacle to the realization of human rights and as a potential cause of human rights violations and abuses. 71. As part of their duty to make the maximum use of available resources so as to realize all human rights, including economic, social and cultural rights, States have an obligation to combat corruption. This requires taking appropriate steps to prevent, suppress and provide redress for such abuses. 72. Human rights mechanisms increasingly include the topic of corruption in the lists of issues used in their interactive dialogues with the States parties to various international human rights treaties. They regularly adopt conclusions and recommendations to States under review on the need to address corruption and include in them specific measures States should take in that regard. 73. States request advice from OHCHR on issues relating to corruption, including on the implementation of recommendations from human rights mechanisms. OHCHR is building its capacity to support States in their efforts to combat corruption from a human rights perspective and has identified corruption as a “frontier issue” in its 2018–2021 management plan.16 74. While national strategies to combat corruption and uphold human rights are generally developed on separate tracks, there is a growing momentum recognizing the potential of considering both in a holistic manner. 75. Anti-corruption efforts and efforts to promote and protect human rights complement and reinforce each other. They should be pursued in a mutually reinforcing manner that leverages their comparative strengths and minimizes their respective limitations. Both should contribute to a broader strategy for the promotion of good governance. States are called upon to fight corruption and protect human rights at the same time by upholding core good governance principles, such as participation, inclusion, transparency, accountability, integrity, probity and the rule of law. 76. Independent human rights mechanisms and anti-corruption institutions should consider analysing the linkages between corruption and human rights in their respective work. 16 14 OHCHR, “United Nations Human Rights Management Plan 2018–2021” (Geneva, 2018), pp. 44–45.