A/HRC/43/66 from illicit flows of funds have an obligation under international law to help countries of origin to reach the Goals, and that requires engaging all efforts in that direction. 70. In paragraph 12 of its resolution 34/11, the Human Rights Council invited the Conference of the States Parties to the United Nations Convention against Corruption to consider ways of adopting a human rights-based approach in the implementation of the Convention, including when dealing with the return of the proceeds of crime, and appreciated the continued efforts of the Open-ended Intergovernmental Working Group on Asset Recovery of the Conference to assist States parties in fulfilling their obligations under the Convention to prevent, detect and deter in a more effective manner the international transfer of the proceeds of crime and to strengthen international cooperation in asset recovery. 71. In paragraph 15 of the same resolution, the Human Rights Council called upon States to continue to consider the establishment of an intergovernmental working group on the negative impact of illicit financial flows on the enjoyment of human rights and to explore further policy responses to the phenomenon. 72. The present report contains several proposals for utilizing non-repatriated funds by setting up investment funds, which would be to the advantage of countries where the illicit funds originated. The advice of financial and investment specialists must be sought on the detailed modalities of how to maximize returns and how the investments would lead to the achievement of the Sustainable Development Goals. 73. It is of fundamental importance that work should continue on finding ways and means to utilize funds of an illicit nature for the benefit of the countries of origin, pending their eventual repatriation, especially given the huge amount of funds involved, which could help to move forward development efforts in countries of origin, the importance of which is also reflected in Human Rights Council resolution 40/4. 13