The United Nations Office on Drugs and Crime (UNODC) is a UN body responsible for addressing issues related to drugs, organized crime, corruption and terrorism. Its main objective is to assist Member States in creating effective legal frameworks and policies that promote justice, security, and sustainable development. This committee is directly connected to both proposed topics. Regarding Topic A, UNODC plays a central role in analyzing drug policies, their social and economic impacts, and strategies to reduce drug trafficking while protecting public health. 

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Concerning Topic B, UNODC supports international cooperation to recover stolen assets, strengthen anti-corruption mechanisms, and ensure transparency in developing countries, helping restore trust in public institutions.