The focus on resource mobilisation is particularly timely given the international community’s renewed emphasis on this question, as reaffirmed in the 2030 Agenda, adopted in 2015 by 193 countries.5 With its 17 SDGs, the 2030 Agenda covers a comprehensive set of issues across sustainable development’s three dimensions: economic, social and environmental. The 2030 Agenda is explicitly anchored in human rights norms and principles, and recognises that a rights-based approach should underpin all poverty reduction efforts (2030 Agenda, paragraphs 18–20). In particular, SDG 17, on the ‘means of implementation and global partnership for sustainable development’, calls on all stakeholders to ‘strengthen domestic resource mobilisation, including through international support to developing countries, to improve domestic capacity for tax and other revenue collection’ (SDG 17.1). It also calls on developed countries to fully implement their official development assistance commitments, including the commitment to achieve a target of 0.7 per cent gross national income for official development assistance (ODA/GNI) to developing countries and 0.15 to 0.2 per cent ODA/GNI to least-developed countries (SDG 17.2), as well as mobilise additional financial resources for developing countries from multiple sources (SDG 17.3). Additionally, SDG 16, on ‘peace and justice’ is also relevant for resource mobilisation. Among other issues, it calls on all stakeholders to ‘significantly reduce illicit financial flows’ by 2030 (SDG 16.4), and to ‘substantially reduce corruption and bribery in all their forms’ (SDG 16.5). 1.2 Scope, limitations and clarification This study draws out the content underlying the obligation to mobilise resources by making reference to the interpretations that special procedures and treaty bodies provide.6 Special procedures and treaty bodies’ legal bearing The UNHRC is the key UN intergovernmental body responsible for human rights. Its main functions are strengthening the promotion and protection of human rights around the globe and addressing situations of human rights violations.7 The council has several mechanisms and procedures for its work, among them, undertaking Universal Periodic Reviews (UPRs) and working with special procedures. The UPR is a peer-review mechanism by which states assess the human rights situations in all UN Member States. The special procedures are human rights monitoring mechanisms entrusted 5 UNGA, ‘Transforming Our World: the 2030 Agenda for Sustainable Development’ (25 September 2015) UN Doc A/ RES/70/1 (the ‘2030 Agenda’). 6 The Statute of the International Court of Justice specifies in Art 38(1)(d) that judicial decisions and the teachings ‘of the most highly qualified publicists’ are a means for the determination of the rules of international law. Many consider UN special procedures to be such publicists. Treaty body pronouncements have also been cited as means for determining legal rules. See Christine Chinkin, ‘International Law – Sources’ in Daniel Moeckli et al (eds), International Human Rights Law (2nd edn, OUP 2013). 7 UNGA resolution 60/252 from 27 March 2006. December 2017   The Obligation to Mobilise Resources: Bridging Human Rights, Sustainable Development Goals, and Economic and Fiscal Policies 21