Annex 1: Relevant guidelines proposed by special procedures • Guiding Principles on Business and Human Rights: Implementing the United Nations ‘Protect, Respect and Remedy’, Report of the Special Representative of the Secretary-General on the issue of human rights and transnational corporations and other business enterprises, John Ruggie, 21 March 2011, A/HRC/17/31. • Guiding principles on human rights impact assessments of trade and investment agreements, Framework Report of the Special Rapporteur on the right to food, Olivier De Schutter, 19 December 2011, A/HRC/19/59/Add.5. • Principles for responsible contracts: integrating the management of human rights risks into State-investor contract negotiations: guidance for negotiators, Report of the Special Representative of the Secretary-General on the issue of human rights and transnational corporations and other business enterprises, John Ruggie, 25 May 2011, A/HRC/17/31/Add.3, www.ohchr.org/Documents/Issues/Business/A.HRC.17.31.Add.3.pdf. • Guiding principles on extreme poverty and human rights, submitted by the Special Rapporteur on extreme poverty and human rights, Magdalena Sepúlveda Carmona, 18 July 2012, A/HRC/21/39. • Guiding principles on foreign debt and human rights, Report of the Independent Expert on the effects of foreign debt and other related international financial obligations of States on the full enjoyment of all human rights, particularly economic, social and cultural rights, Cephas Lumina, 10 April 2011, A/HRC/20/23. • Proposed draft declaration on the right of peoples and individuals to international solidarity, Annex to the Report of the Independent Expert on human rights and international solidarity, Virginia Dandan, 1 April 2014, A/HRC/26/34. December 2017   The Obligation to Mobilise Resources: Bridging Human Rights, Sustainable Development Goals, and Economic and Fiscal Policies 87