A/HRC/44/43 8. The connection between human rights and corruption has long been acknowledged within the United Nations16 and beyond. Corruption can have devastating and long-lasting impacts on human rights. It may undermine the availability, quality and accessibility of goods and services that States need to provide to meet their international human rights obligations.17 Moreover, corruption undermines the functioning and legitimacy of State institutions and weakens the rule of law. Groups and individuals who have been marginalized and discriminated against suffer disproportionately from corruption,18 and corruption involving business harms the human rights of workers and communities affected by it.19 International corruption indices, such as Transparency International’s Corruption Perceptions Index, demonstrate strong correlations between high levels of corruption in States and widespread human rights violations.20 The Conference of the States Parties to the United Nations Convention against Corruption explored corruption and human rights in 2019, at its eighth session.21 9. States have demonstrated their commitment to fighting corruption within the 2030 Agenda for Sustainable Development and the Addis Ababa Action Agenda of the Third International Conference on Financing for Development. Sustainable Development Goal 16 is particularly linked to combating corruption, especially targets 16.4 and 16.5. Rightsbased approaches to tackling corruption and implementing the Guiding Principles are critical to realizing the Sustainable Development Goals.22 10. Exploration of the link between human rights and corruption has largely focused on the harm that the corrupt conduct of States causes to rights holders. When businesses engage in corruption, such as bribe-paying, they may be causing human rights abuses or contributing to abuses committed in furtherance of their business activity. Likewise, human rights abuses may fuel corruption. International actors have mainly focused on preventing businesses from engaging in bribery and enforcing sanctions for breaches. While bribery certainly has negative impacts, including on the economy, there is much more to explore. For example, when businesses engage in corruption, what are the human rights issues? Given that businesses can be both drivers and beneficiaries of corruption, it is imperative to consider the harms caused to rights holders, and to acknowledge that acts beyond bribery, for example grand corruption and kleptocracy, have significant human rights impacts. Banks, lawyers and other private sector actors enable kleptocrats to engage in mass-scale corruption and plunder.23 Coherent policy and action by governments and business enterprises need to address the human rights abuses linked to corruption in the business context. In the present report, the Working Group examines how business actors are connected to human rights abuses by virtue of their corrupt activities. It also considers how States, businesses and civil society should address this through policy reform and an aligned approach to preventing corruption and ensuring business respect for human rights. 16 17 18 19 20 21 22 23 4 See, for example, Human Rights Council resolutions 35/25, 29/11, 23/9 and 21/13. See also A/HRC/41/20, A/HRC/32/22, A/HRC/28/73, A/HRC/26/42, A/HRC/23/26, A/HRC/4/71, and www.ohchr.org/EN/Issues/Development/GoodGovernance/Pages/GoodGovernanceIndex.aspx. See, for example, www.u4.no/topics/human-rights/basics, and www.oecdilibrary.org/governance/consequences-of-corruption-at-the-sector-level-and-implications-foreconomic-growth-and-development_9789264230781-en. See, for example, www.undp.org/content/dam/aplaws/publication/en/publications/womensempowerment/corruption-accountability-and-gender-understanding-the-connection/Corruptionaccountability-and-gender.pdf. See, for example, www.icar.ngo/publications-2017-5-9-tainted-lands-corruption-in-large-scale-landdeals/. See also www.ichrp.org/files/papers/131/131_-_Landman_and_Schudel_-_2007.pdf and https://muse.jhu.edu/article/694699/pdf. See www.ohchr.org/EN/Issues/CorruptionAndHR/Pages/SpecialEventHRGenderCorruption.aspx. See www.ohchr.org/Documents/Issues/Business/Session18/InfoNoteWGBHR_ SDGRecommendations.pdf. See www.journalofdemocracy.org/articles/the-rise-of-kleptocracy-laundering-cash-whitewashingreputations/.