A/HRC/28/73 origin can be another measure to counter the negative impact of corruption on the enjoyment of human rights, as such funds can be generated by corruption (see A/HRC/25/52). 10. Corruption not only occurs at the national level, but at the international level too, notably in international organizations, including international non-governmental organizations, and in transnational corporations. In the case of international organizations, each organization is responsible for its conduct and, especially, for any resulting violation of human rights. It is more difficult to establish the responsibility of specific States for corruption occurring within transnational corporations. On the one hand, each State is responsible for fulfilling its human rights obligations, and therefore must fight corruption committed by transnational corporations operating on its territory. On the other hand, it is quite clear that in order to fight corruption in transnational corporations adequately and effectively, there is a need for transnational and international efforts. The Guiding Principles on Business and Human Rights: Implementing the United Nations “Protect, Respect and Remedy” Framework,9 which constitute an authoritative global framework for managing risks to human rights arising from business activities, does not explicitly draw a link between business, human rights and corruption. Rather, the Guiding Principles imply that States have duties to ensure that corruption does not interfere with their obligations to protect against corporate-related human rights abuses. For their part, business enterprises have a responsibility to refrain from involvement in any corrupt activity that may impinge on the enjoyment of human rights. Consequently, the human rights–based approach to countering corruption established in the present report can help to fight corruption in national businesses and transnational enterprises. III. In what respect does corruption have a negative impact on the enjoyment of human rights? 11. A link between human rights and corruption can be established in two different ways: (a) A violation of human rights may occur as a result of a corrupt act; (b) Anti-corruption measures could violate human rights. 12. Although it is important not to forget the second aspect (the violation of human rights through anti-corruption measures), especially if instruments of criminal prosecution are applied in combating corruption, the present report, in line with the request of the Human Rights Council, focuses on the first of the above-mentioned aspects of corruption. 9 Available at http://www.wto.org/english/docs_e/legal_e/rev-gpr-94_01_e.pdf (accessed 15 October 2014). The Guiding Principles were developed by the Special Representative of the Secretary-General on the issue of human rights and transnational corporations and other business enterprises (see the annex to the Special Representative’s final report to the Human Rights Council (A/HRC/17/31)) and were endorsed by the Council in its resolution 17/4 of 16 June 2011. 5