A/HRC/45/28 C. Fight against corruption 51. IMF and the World Bank define corruption as the abuse of public office for private gain. 54 This pervasive phenomenon, which manifests in different forms, such as the payment of bribes, embezzlement and public service fraud, nepotism or cronyism, and influence-peddling and conflicts of interest,55 is found in all countries in the world. 52. The international community, at the United Nations and in other forums,56 has over the years paid increased attention to corruption, which has had a detrimental impact on the realization of human rights. In 2003, the General Assembly adopted the United Nations Convention against Corruption, the main international anti-corruption treaty, which entered into force in 2005. In its latest resolution on the negative impact of corruption on the enjoyment of human rights, the Human Rights Council recognized that good governance, democracy and the rule of law, and the promotion and protection of human rights and fundamental freedoms, were essential in domestic efforts to prevent and fight against corruption.57 The Council also acknowledged that the poor, marginalized and vulnerable groups of society were at particular risk of suffering from the adverse impact of corruption on the enjoyment of human rights. 58 In addition, the aim under target 16.5 of the Sustainable Development Goals is to substantially reduce corruption and bribery in all their forms. 53. Since the 2000s, international financial institutions have increasingly taken measures to combat corruption, and have become key players in global anti-corruption efforts. Previously, they took a mainly passive role, deeming the fight against corruption a matter for national authorities.59 They have even joined forces in this enterprise. In February 2006, AfDB, ADB, EBRD, the European Investment Bank, IDB, IMF and the World Bank established the Joint International Financial Institution Anti-Corruption Task Force with a view to combating corruption in a consistent and harmonized manner through their respective activities and operations. In September 2006, the Task Force adopted a uniform framework for preventing and combating fraud and corruption, in which, inter alia, it agreed in principle on standardized definitions of fraudulent practices and corrupt practices, endorsed common principles and guidelines for investigating such practices in activities financed by the member institutions, and recognized the importance of the exchange of relevant information. 60 These are developments that the Independent Expert certainly welcomes, and he notes that international financial institutions were ahead of Governments in terms of exchange of information and coordinated enforcement against contractors.61 54. The Independent Expert strongly supports a human rights-based approach to combating corruption, as promoted notably by OHCHR and on the basis of which the anticorruption debate is centred around international human rights entitlements, of rights holders, and the corresponding obligations of the State, the duty bearer.62 Such an approach, which focuses on the victim, State responsibility, prevention and redress, complements traditional anti-corruption policies, which focused rather on the perpetrator, individual criminal responsibility and suppression (A/HRC/32/22, para. 130). 54 55 56 57 58 59 60 61 62 14 IMF, Fiscal Monitor: Curbing Corruption (Washington, D.C., 2019), p. 41. Ibid. For instance, the Financial Action Task Force was established in 1989, the Anti-Corruption Task Team of the Organization for Economic Cooperation and Development in 1996 and the Group of 20 Anti-Corruption Working Group in 2010. Council resolution 41/9, eleventh preambular paragraph. Ibid., ninth preambular paragraph. “Special report forum: fraud and corruption investigations in multilateral development banks”, Financier Worldwide, February 2016. Joint International Financial Institution Anti-Corruption Task Force, “Uniform framework for preventing and combating fraud and corruption”, September 2006, pp. 1–2. Transparency International, “TI welcomes multilateral development banks’ commitment to fight corruption together”, 9 April 2010. See www.ohchr.org/EN/Issues/CorruptionAndHR/Pages/CorruptionAndHRIndex.aspx.