A/HRC/31/61 94. International human rights mechanisms should pay greater attention to the impacts of illicit financial flows, tax evasion and tax abuses on the enjoyment of human rights. This should include also monitoring the use of public funds in line with obligations contained in international human rights standards. Recommendations to non-State actors 95. Transnational corporations should exercise due diligence in relation to tax evasion and tax avoidance to meet due diligence requirements under the Guiding Principles on Business and Human Rights. Business enterprises should publish the taxes they pay to every State where they operate, as part of their corporate social responsibility reporting. 96. The United Nations Global Compact should be strengthened by explicitly recognizing the obligation to pay tax in a fairly manner as a central element of corporate social responsibility. An international code of tax conduct for transnational corporations should be developed and signed by multinational corporations. 97. Commercial banks, financial institutions, financial service providers, tax lawyers and accountants should exercise due diligence with their clients and not participate in business activities that have the principal goal of facilitating tax evasion and avoidance undermining the enjoyment of human rights. Industry and profession specific guidelines should be developed to ensure compliance. 98. Civil society organizations should continue to play an active role in the monitoring and review process of the Agenda 2030 for Sustainable Development to ensure that progress on target 16.4 is achieved, and that all relevant actors are held to account. 22