A/69/273 19. As a better understanding of the links between gross human rights violations and sovereign financing is linked not only to the right to the truth but also to the prevention of abuses, intellectual exchanges with internation al financial institutions, private lenders, United Nations organs and civil society actors working on those issues will be encouraged. F. Impact of illicit financial flows on the enjoyment of human rights 20. The Independent Expert was requested by the Human Rights Council in its resolution 25/9 to undertake an additional study on the effects of illicit financial flows in the context of the post-2015 development agenda of the United Nations. This follows an earlier request made by the Council to the previous mandate holder to submit an in-depth study on the impact of non-repatriation of funds of illicit origin on the enjoyment of human rights to the Council (see resolutions 19/38 and 22/12 and documents A/HRC/22/42 and Corr.1 and A/HRC/25/52). 21. In order to carry out the study, illicit financial flows need to be further defined and their volume, origins and destinations studied. In addition, as systematic approaches to address the problem will be needed, it is not sufficient to look at success on a case-by-case basis only; it is important to focus on the identification and systematization of human rights effects of non-repatriation of illicit funds, which reduce developing countries’ resources and capacities to fulfil the civil, political, economic and social rights of citizens, and feed global poverty and inequalities. It is also necessary to pay attention to the causes and structural roots that facilitate and promote illicit financial flows in countries of origin and countries of destination of such flows. As a general principle, more transparency in financial markets, including more and better information and access to information, seems to be needed in order to design effective and/or improved instruments to prevent illicit financial flows and their negative human rights spillover effects. Related analytical work and the formulation of advice will be carried out by the Independent Expert. 22. In this context, the United Nations Convention against Corruption, as well as the development of international human rights law (inc luding the debate about extraterritorial obligations) applicable to corporations, will be highly relevant to efforts to minimize illicit financial outflows. Collaboration with domestic and international organizations and entities working on these issues, i ncluding the Working Group on business and human rights, will be a priority. 23. For countries in transition, the repatriation of stolen assets poses an even greater challenge. Rectifying instances of corruption, embezzlement and cronyism can be crucial for the achievement of broad goals of transitional justice. V. Working methods A. Participation in international forums and in the post-2015 development agenda 24. The Independent Expert is eager to participate in international forums to highlight the importance of international human rights law for debt relief, debt restructuring, adjustment policies and tackling illicit financial flows. This includes 8/12 14-58891