41. 例如，经济、社会及文化权利委员会指出，如果国家未能防止或应对企业的某些行为，从而导致《公约》权利受到侵犯，或可预见这种行为将导致《公约》权利受到侵犯，则国家违反了其保护《公约》权利的义务。14 工商企业应避免侵犯其他人的人权，并应在自身卷入时消除负面人权影响(原则 11)。在这方面特别重要的是，有义务开展人权尽职调查，即评估工商企业通过其自身活动可能造成或加剧的实际和潜在人权影响，或通过其商业关系可能与其业务、产品或服务直接相关的实际和潜在人权影响(原则 17)，以及吸纳影响评估的结果并采取适当行动(原则 19)。鉴于腐败对享受人权的不利影响，采用反腐败合规程序可被视为人权尽职调查的一部分。将反腐败合规与人权尽职调查联系起来可以提高这两种方法的有效性。
41. The Committee for Economic, Social and Cultural Rights, for example, has stated that States would violate their duty to protect Covenant rights, for instance, by failing to prevent or to counter conduct by businesses that leads to such rights being abused, or that has the foreseeable effect of leading to such rights being abused.14 Business enterprises should avoid infringing on the human rights of others and should address adverse human rights impacts with which they are involved (principle 11). Of particular importance in this context is the duty to carry out human rights due diligence, i.e. to assess actual and potential human rights impacts that business enterprises may cause or contribute to through their own activities or that may be directly linked to their operations, products or services by their business relationships (principle 17), and to integrate the findings from their impact assessments and take appropriate action (principle 19). Given the negative impact of corruption on the enjoyment of human rights, adopting anti-corruption compliance procedures can be seen to be part of human rights due diligence. Linking anti-corruption compliance with human rights due diligence can improve the effectiveness of both methods.