that would affect their public budgets or balance of payments in a way that would impede the full realisation of human rights, making the fulfilment of human rights impossible or delayed.’ 227 Human rights bodies have expressed acute concern regarding investment agreements, particularly bilateral investment agreements and their arbitration provisions. Building on the Guiding Principles on business and human rights,228 special procedures and treaty bodies have made a number of recommendations related to bilateral investment agreements, including that they: • be interpreted in a manner that does not conflict with human rights law, since the purpose of both development-stimulating investment treaties and human rights laws is to benefit individuals;229 • be developed and negotiated in Myanmar using the Principles for Responsible Contracts;230 and • include clauses on children’s rights in Nicaragua.231 One recurrent concern about investment agreements is that they are often treated as standalone legal codes that contain no references to human rights. By way of example, Ghana’s 2013 Investment Promotion Centre Act did not contain any provisions on respecting human rights or responsible business conduct.232 In that context, recommendations stated that legislation designed to attract and facilitate foreign investment should include safeguards to prevent negative impacts from such investment and to facilitate respect for human rights in the private sector.233 Another concern raised by treaty bodies and the Special Rapporteur on health is that international investment agreements are often negotiated and concluded in secrecy, which jeopardises the right to information and participation in decision-making processes. At the same time, it makes it hard to gauge whether an investment agreement will ultimately mobilise resources in a way that is positive for human rights realisation.234 Secrecy and confidentiality have been justified on the grounds that disclosure could harm the state’s economic interest.235 227 ‘Report of the Special Rapporteur on food, Olivier De Schutter’ (2011) UN Doc A/HRC/19/59/Add.5, para 2.4. 228 The ‘Guiding Principles on Business and Human Rights: Implementing the United Nations “Protect, Respect and Remedy” Framework’, were developed by the Special Representative of the Secretary-General on the issue of human rights and transnational corporations and other business enterprises. The Special Representative annexed the Guiding Principles to his final report to the UNHRC (A/HRC/17/31). The UNHRC endorsed the Guiding Principles in its resolution 17/4 of 16 June 2011. 229 ‘Report of the Special Rapporteur on health, Anand Grover’ (2014) UN Doc A/69/299, para 55. 230 ‘Report of the Special Rapporteur on Myanmar, Tomás Ojea Quintana’ (2013) UN Doc A/HRC/22/58, para 34. 231 CRC, Concluding Observations Nicaragua UN Doc CRC/C/NIC/CO/4; CESCR, General Comment No 18: Article 6 of the International Covenant on Economic, Social and Cultural Rights (2005) E/C.12/GC/18. 232 ‘Report of the Working Group on business and human rights’ (Visit to Ghana) (2014) UN Doc A/HRC/26/25/Add.5, para 17. 233 ‘Report of the Working Group on business and human rights’ (Visit to Ghana) (2014) UN Doc A/HRC/26/25/Add.5, para 17. 234 Eg, ‘Interim report of the Special Rapporteur on health, Anand Grover’ (2014) UN Doc A/69/299, para 50. 235 Eg, ‘Interim report of the Special Rapporteur on health, Anand Grover’ (2014) UN Doc A/69/299, para 51. December 2017   The Obligation to Mobilise Resources: Bridging Human Rights, Sustainable Development Goals, and Economic and Fiscal Policies 61