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Table of contents Foreword 4 Acknowledgements 7 Executive summary 9 The obligation to mobilise resources: legal basis and guiding principles 10 Sources of resource mobilisation 12 Addressing resource diversion and foregone tax revenues 12 The obligation to mobilise resources in action: opportunities and challenges 13 Recommendations 13 Acronyms and clarifications 16 Acronyms 16 Clarifications 18 Chapter 1: Introduction and background 20 1.1 Context and objectives 20 1.2 Scope, limitations and clarification 21 Special procedures and treaty bodies’ legal bearing 21 Limitations 25 Chapter 2: Obligation to mobilise resources for human rights realisation: legal basis and guiding principles 2.1 Legal basis of the obligation to mobilise resources 26 26 The obligation to take steps 27 The obligation to devote maximum available resources 28 What are ‘resources’? 28 December 2017 The Obligation to Mobilise Resources: Bridging Human Rights, Sustainable Development Goals, and Economic and Fiscal Policies 1

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The Obligation to Mobilise Resources: Bridging Human Rights, Sustainable Development Goals, and Economic and Fiscal Policies

Articles and Commentary

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Authors: International Bar Association's Human Rights Institute

Rights Involved

Right to adequate housing
Right to education
Right to food
Right to health
Right to international solidarity
Right to social security
Right to water and sanitation
Rights of indigenous peoples
Rights of persons with disabilities
Rights of the child
Rights of women and girls

Issue

Accountability
Extraterritorial obligations
Minimum core obligations
Non-discrimination
Non-retrogression
Participation
Resource allocation
Resource expenditure
Resource generation
Transparency

Year: 2017

Summary: Details current interpretations of the scope and content of MAR obligation by examining the views of UN treaty bodies and special procedures. Analyzes MAR obligation as it relates to resource mobilization in the context of human rights and sustainable development goals (SDGs) established by the 2030 Agenda for Sustainable Development with a particular focus on SDG 1, on poverty eradication; SDG 16, on peace and justice; SDG 17, on means of implementation and global partnership. Discusses legal basis and guiding principals behind the MAR obligation, sources of resource mobilization, issues of resource diversion and foregone tax revenue, and details recommendations for addressing resource mobilization moving forward.

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Obligation-to-Mobilise-Resources-SDG.pdf
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Resourcing Rights

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The Obligation to Mobilise Resources: Bridging Human Rights, Sustainable Development Goals, and Economic and Fiscal Policies

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