Acknowledgements In 2016, the IBAHRI commissioned a consultant, Caroline Dommen, to prepare a background paper that looked at economic and fiscal policies and how they relate to the achievement of the SDGs. This background paper was used as the basis for an expert meeting held by the IBAHRI on 11 June 2016, in conjunction with the Friedrich Ebert Stiftung (FES) Foundation, the Geneva Academy, and the Center for Economic and Social Rights. The expert meeting brought together a number of United Nations (UN) mandate-holders (mostly focused on economic and social rights) to discuss human rights and the SDGs. The IBAHRI would like to thank all those who participated in the meeting, which contributed to the production of this report. The IBAHRI further expresses its gratitude to the researchers and author of this report, without whom this report would not have been produced. Caroline Dommen Caroline Dommen carried out the initial research and authored an extensive discussion document on which this report was based. She went on to develop the first draft of the current report. Caroline Dommen is an international consultant. Her work focuses on sustainable development, economic issues and human rights. Her centre of interest lies at the intersections of questions relating to the economy, human rights and sustainability. She led the Quaker UN Office work on global economic issues for several years, with a focus on human rights-centred food systems. She founded and directed the non-governmental organisation (NGO) 3D – Trade – Human Rights – Equitable Economy. She was International Law Officer at the International Centre for Trade and Sustainable Development, and has also worked for the UN Conference on Trade and Development (UNCTAD) and the International Service for Human Rights. Caroline Dommen has a Masters in Law and Development. She is a member of several professional bodies, including the International Advisory Network of the Business & Human Rights Resource Centre and the International Union for Conservation of Nature (IUCN) – World Conservation Union Commission on Environmental Law. Magdalena Sepúlveda (PhD) Magdalena Sepúlveda carried out further research and, based on her extensive knowledge of the issues, wrote the final report on behalf of the IBAHRI. Magdalena Sepúlveda was the UN Special Rapportuer on extreme poverty and human rights from 2008 to 2014. She is a Senior Research Associate at the UN Research Institute for Social Development (UNRISD). She is also a member of the Steering Committee of the High Level Panel of Experts on Food Security and Nutrition (HLPE) of the UN Committee of World Food December 2017   The Obligation to Mobilise Resources: Bridging Human Rights, Sustainable Development Goals, and Economic and Fiscal Policies 7

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