remain unaddressed by the majority of special procedures and treaty bodies. Similarly, with limited exceptions, human rights monitoring bodies have not paid sufficient attention to the human rights obligations of multinational corporations in relation to tax abuses and, more generally, in regard to resource mobilisation. The obligation to mobilise resources in action: opportunities and challenges In recent years, special procedures and treaty bodies have addressed the obligation to mobilise resources in regard to: • the impact of austerity measures implemented by states after the 2007 to 2008 global economic and financial crisis; • the impact that some policy measures, in particular taxation measures, have in other states (extraterritorial obligations); and • the impact that the lack of regulation of the financial sector might have in the capacity of states to mobilise resources for the realisation of human rights. While the development of legal standards for assessing compliance with the obligation to mobilise resources in these three areas are welcome, this report recommends that human rights monitoring bodies should apply them more consistently. Recommendations • All human rights monitoring bodies should accord due attention to the issue of the mobilisation of resources in their work. This is an issue highly relevant to the assessment of whether or not states are complying with their human rights obligations that has yet to be addressed adequately by special procedures and treaty bodies. • Special procedures and treaty bodies should further clarify the scope and content of the obligation to mobilise resources, as well as the methodology to assess compliance by states and other actors with this obligation. • When addressing issues of resource mobilisation, special procedures and treaty bodies should ensure greater coordination among themselves, as well as the consistency and complementarity of their analyses. • Human rights monitoring bodies should consistently apply the legal developments related to resource mobilisation when reviewing states’ reports or undertaking country missions. December 2017   The Obligation to Mobilise Resources: Bridging Human Rights, Sustainable Development Goals, and Economic and Fiscal Policies 13