A/HRC/44/27 specific tools to assess and link licit and illicit economies to human rights violations prevented the identification of linkages between corruption and human rights. UNODC highlighted that the main challenge to integrating a human rights perspective into anticorruption strategies remained that of communication. It was therefore important to sensitize States parties on the extent to which specific human rights considerations may complement anti-corruption measures. 15. According to North Macedonia, one of the key challenges to integrating human rights into national anti-corruption strategies and polices was the inadequate provision of sufficient continuous capacity to develop and implement such strategies using a holistic and coordinated approach. Similarly, Morocco suggested that institutions capable of developing comprehensive and strongly articulated strategies had to effectively integrate the promotion and protection of human rights and the fight against corruption. 16. Several submissions highlighted the complementarity of efforts against corruption and for human rights. Mauritius, for example, underscored the importance of good governance, the rule of law, the right to information, the right to take part in the conduct of public affairs, the right to a fair trial, the creation of a safe environment for anti-corruption activities and whistle-blowing, the need for independent media and the need for an independent and impartial judiciary. The Russian Federation highlighted that its anticorruption legislation was inextricably linked to the human rights protections contained in its Constitution. Romania highlighted that the human rights dimension had been integrated into its anti-corruption strategy, specifically in its basic principles and through the accumulation of objectives and actions that aimed at achieving, among other things, access to information, transparency in the political system and accountability. 17. Morocco stated that the fight against corruption and efforts to support human rights reflected the same standards and were guided by the same principles of equal participation, equitable access to rights, effective enforcement of laws for all, accountability, democracy and the empowerment and inclusion of marginalized populations. The anti-corruption and human rights movements used different terminology to reflect their respective approaches. Challenges might arise when States adopted anti-corruption measures that went beyond what was permissible under international human rights law. 18. The State of Palestine drew attention to the principles of transparency, equality, nondiscrimination and accountability. Transparency and accountability were considered the main principles of a human rights-based approach to development and essential for the development of successful anti-corruption strategies. III. States’ duty to combat corruption as a corollary of their duty to take steps, to the maximum of their available resources, with a view to achieving progressively the full realization of economic, social and cultural rights 19. As the Committee on Economic, Social and Cultural Rights has observed: Corruption constitutes one of the major obstacles to the effective promotion and protection of human rights, particularly as regards the activities of businesses. It also undermines a State’s ability to mobilize resources for the delivery of services essential for the realization of economic, social and cultural rights. It leads to discriminatory access to public services in favour of those able to influence authorities, including by offering bribes or resorting to political pressure.5 20. States have a duty to protect rights holders against human rights abuses, including those caused by corruption. Doing so requires taking appropriate steps to prevent, investigate, punish and provide redress for such abuses. In particular, States must ensure that those affected have access to an effective remedy, including reparations. By diverting public money, corruption clearly undermines the ability of Governments to make the maximum use of available resources to realize all human rights, including economic, social 5 4 General comment No. 24 (2017) on State obligations under the International Covenant on Economic, Social and Cultural Rights in the context of business activities, para. 20.

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