format, and inclusive mechanisms should be put in place to ensure that they are actively engaged in devising the most appropriate policy options.’137 It has also been noted that governments should encourage independent organisations and academic institutions to develop alternative policy options and carry out assessments of all options and proposed measures’ social impact.138 Regarding natural resources exploitation, it has been noted that lack of local community consultation regarding land and other concessions contributes to marginalisation and conflicts with companies and local authorities, potentially jeopardising these concessions’ long-term economic benefits, not to mention other adverse human rights impacts.139 In the area of business and human rights, it has been considered particularly important to have a multi-stakeholder approach involving government, business and civil society, alongside an active civil society that advocates for progress and monitoring implementation by governments and businesses with regard to their respective duties and responsibilities.140 Accountability Human rights are inseparable from the notion of accountability.141 Accountability can involve accounting for one’s actions (being transparent about one’s own activity), or being held accountable in case of damages (enabling access to remedies). Accountability mechanisms must be accessible, transparent, effective and gender-sensitive.142 What special procedures have picked up on as more of a challenge is how to ensure accountability in human rights resource mobilisation. Of particular concern is whether business actors can be held accountable on issues of resource mobilisation and, if so, how (see section 4.6 below). Sustainability An important point – which UN human rights mechanisms have addressed only timidly – is resource mobilisation initiatives’ sustainability. In its General Comment on public budgeting, the CRC underlined that resources should be mobilised, allocated and spent in an ‘accountable, effective, efficient, equitable, participatory, transparent and sustainable manner’.143 Yet it did not further explain the resource mobilisation implications of these principles, including as related to sustainability. Issues of sustainability are particularly relevant to countries that depend heavily on extractive industries for domestic resource mobilisation. 137 ‘Report of the Special Rapporteur on poverty, Magdalena Sepúlveda Carmona’ (2014) UN Doc A/HRC/26/28, para 22 (footnotes omitted). 138 ‘Report of the Independent Expert on poverty, Magdalena Sepúlveda Carmona’ (2011) A/HRC/17/34, paras 25–28. 139 ‘Report of the Special Rapporteur on Cambodia, Surya P Subedi’ (2012) UN Doc A/HRC/21/63/Add.1, para 129. 140 ‘Report of the Working Group on business and human rights’ (Visit to Ghana) (2014) UN Doc A/HRC/26/25/Add.5; ‘Report of the Working Group on business and human rights’ (Visit to Azerbaijan) (2015) UN Doc A/HRC/29/28/Add.1. 141 ‘Report of the Special Rapporteur on poverty, Philip Alston’ (World Bank and human rights) (2015) UN Doc A/70/274. 142 ‘Report of the Working Group on the issue of discrimination against women in law and in practice, Mayra Gomez’ (2014) UN Doc A/HRC/26/39, para 20. 143 CRC, General Comment No 19, para 11; Concluding Observations Argentina CRC/C/ARG/CO/3-4 (2010). 46 The Obligation to Mobilise Resources: Bridging Human Rights, Sustainable Development Goals, and Economic and Fiscal Policies   December 2017