A/HRC/RES/28/5 18. Underlines that there is also a corporate responsibility to comply with and respect all applicable laws and human rights, and a need for greater access to effective remedies by victims in order to realize effective prevention of, and remedy for, businessrelated human rights harm, as set out in the Guiding Principles on Business and Human Rights;5 19. Encourages all States to share best practices and practical experiences in the freezing and recovery of funds of illicit origin; 20. Calls upon requesting and requested States with practical experience in asset recovery to develop, as appropriate, in cooperation with interested States and providers of technical assistance, non-binding practical guidelines, such as a step-by-step guide for efficient asset recovery, with a view to enhancing effective approaches to asset recovery based on the lessons learned from past cases, while being mindful to seek to add value by building upon existing work in this area; 21. Stresses the need for transparency in financial institutions and effective due diligence measures to be applied by financial intermediaries, calls upon States to seek appropriate means in accordance with their international obligations to ensure the cooperation and responsiveness of financial institutions to foreign requests to freeze and recover funds of illicit origin and the provision of an efficient mutual legal assistance regime to States requesting repatriation of those funds, and encourages the promotion of human and institutional capacity-building in that regard; 22. Recalls the importance of the mechanism for the review of implementation of the United Nations Convention against Corruption, and urges State parties to comply with their obligations in the conduct of country reviews to enhance effective implementation of the Convention as a preventive measure for the outflow of illicit financial flows; 23. Requests the Independent Expert on the effects of foreign debt and other related international financial obligations of States on the full enjoyment of all human rights, particularly economic, social and cultural rights, to continue to consider the impact of illicit financial flows on the enjoyment of human rights as part of the mandate; 24. Also requests the Independent Expert to convene an experts meeting, with the participation of States and other stakeholders, on the issue of the negative impact of the non-repatriation of funds of illicit origin to the countries of origin on the enjoyment of human rights, to include the outcome of that meeting in a study that he will present to the Human Rights Council at its thirty-first session, and to participate in the third International Conference on Financing for Development to highlight the links between illicit financial flows, development financing and human rights; 25. Requests the United Nations High Commissioner for Human Rights to provide all assistance and financial resources necessary to allow the Independent Expert to carry out the mandate set out in the present resolution, and calls upon all relevant stakeholders, including States and United Nations bodies and agencies, and other international and regional entities to cooperate fully with the Independent Expert in this regard; 26. Requests the Secretary-General to bring the present resolution to the attention of all Member States and different forums dealing with the issue of the repatriation of funds of illicit origin within the United Nations system for consideration and necessary action and coordination as appropriate, particularly within the context of the Conference of the States Parties to the United Nations Convention against Corruption; 5 A/HRC/17/31, annex. 7