E/C.12/KOR/CO/4 (c) Strengthen monitoring and accountability mechanisms for the delivery of social services, by both public agencies and private entities. Corruption 13. The Committee regrets the lack of statistical data on judicial cases relating to corruption. It is also concerned at shortcomings in the anti-corruption legislation (art. 2 (1)). 14. The Committee recommends that the State party widen the scope of the act on the protection of public interest whistle-blowers, fully enforce the improper solicitation and graft act, with its original provisions, and ensure that the anticorruption institutional framework is effective. The Committee also recommends that the State party monitor the effectiveness of the anti-corruption machinery by collecting statistical data, including on judicial cases relating to corruption. National human rights institution 15. While appreciating the work undertaken by the National Human Rights Commission of Korea, the Committee remains concerned that its investigative mandate is limited to articles 10 to 22 of the Constitution and thus essentially excludes economic, social and cultural rights. 16. The Committee urges the State party to amend the act on the National Human Rights Commission with a view to making the implementation of the Covenant rights subject to investigation and assessment of complaints by the Commission. The Committee draws the attention of the State party to its general comment No. 10 (1998) on the role of national human rights institutions in the protection of economic, social and cultural rights. Business and human rights 17. The Committee is concerned about the absence of a legal obligation for companies domiciled in the State party or under its jurisdiction to exercise human rights due diligence. The Committee is also concerned at the documented cases of human rights violations resulting from the operations of Korean companies at home and abroad and that the State party’s public financial institutions do not link the provision of loans and grants to companies and projects to human rights requirements. 18. The Committee recommends that in the context of the formulation and implementation of the section on business and human rights of the third national action plan on human rights, the State party: (a) Establish a legal obligation for companies domiciled in the State party and those entities that they control, including those in their supply chain (subcontractors, suppliers, franchisees, etc.), to exercise due diligence in order to identify, prevent and mitigate the risks of violations of the Covenant rights, to avoid such rights being abused and to account for the negative impacts caused or contributed to by their decisions and operations; (b) Act upon allegations of violations of human rights resulting from activities of Korean companies, domestically and abroad, that are brought to its attention and ensure that victims can claim reparations through the State party’s judicial and non-judicial mechanisms; (c) Link public procurement and the provision of loans, grants and subsidies with the observance of economic, social and cultural rights domestically and abroad; (d) Enhance the impact, transparency, inclusiveness and effectiveness of the national contact point, including through promotional activities and proactive mediation in accordance with human rights standards. 19. The Committee draws the attention of the State party to its general comment No. 24 (2017) on State obligations under the International Covenant on Economic, Social and Cultural Rights in the context of business activities. 3