• the Special Rapporteur on the rights of indigenous peoples (the ‘Special Rapporteur on indigenous peoples’); • the Independent Expert on the promotion of a democratic and equitable international order (the ‘Independent Expert on international order’); • the Independent Expert on human rights and international solidarity (the ‘Independent Expert on international solidarity’); • the Special Rapporteur on extreme poverty and human rights (the ‘Special Rapporteur on poverty’) NB: until 2011, the mandate was known as the Independent Expert on the question of human rights and extreme poverty; • the Special Rapporteur on the negative impact of the unilateral coercive measures on the enjoyment of human rights (the ‘Special Rapporteur on unilateral coercive measures’); • the Special Rapporteur on the human rights to safe drinking water and sanitation (the ‘Special Rapporteur on water and sanitation’); and • the Working Group on the issue of human rights and transnational corporations and other business enterprises (the ‘Working Group on business and human rights’).9 In the resolutions establishing several of the aforementioned mandates, there is an explicit request to consider the SDGs. Thus, they are compelled to deal with resource mobilisation in the context of the SDGs and human rights. Treaty bodies are committees of independent experts that monitor states’ implementation of specific human rights treaties (eg, the International Covenant on Economic, Social and Cultural Rights (ICESR), the International Covenant on Civil and Political Rights (ICCPR), and the Convention on the Rights of the Child). States appoint treaty body members based on their individual capacities, and members do not receive any remuneration for their work. Treaty bodies perform their functions in accordance with provisions in the treaties that establish them.10 Most treaty bodies review States Parties’ reports and issue ‘Concluding Observations’;11 adopt ‘General Comments’ (or recommendations) that interpret treaty provisions;12 organise thematic discussions; and some 9 For the full list of special procedures, see http://spinternet.ohchr.org/_Layouts/SpecialProceduresInternet/ ViewAllCountryMandates.aspx?Type=TM accessed 20 October 2017. For the full list of those mandates included in this report, see Annex 1. 10 The wording of various human rights treaties establishes treaty bodies, with the exception of the International Covenant on Economic, Social and Cultural Rights (ICESCR). The ICESCR does not establish a special body to monitor implementation and entrusts the UN Economic and Social Council (ECOSOC) with this task; its supervisory body, the Committee on Economic, Social and Cultural Rights, has a peculiar status as a subsidiary body of ECOSOC. 11 Except the Subcommittee on the Prevention of Torture and other Cruel, Inhuman or Degrading Treatment or Punishment, established by the Optional Protocol to the Convention against Torture, which has a preventive focus. 12 General Comments or recommendations codify the treaty bodies’ views on a given issue to give states that have ratified the respective treaty a clear understanding of their obligations. December 2017   The Obligation to Mobilise Resources: Bridging Human Rights, Sustainable Development Goals, and Economic and Fiscal Policies 23

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