complete, and has even given over a full report to financial complicity, analysing the impact lending may have on governments engaged in gross human rights violations.215 Similarly, it has been noted that lenders should consider human rights obligations and impacts when establishing conditions, and allow countries sufficient fiscal space to spend on social programmes, the realisation of economic, social and cultural rights, and to achieving the SDGs alongside their own development goals.216 Privatisation of government assets is a common condition on loans to developing countries. Several monitoring bodies concur that IFIs and donors must work to eliminate inappropriate conditionalities attached to financing agreements.217 Another critical issue subject to increased discussion has been ‘debt sustainability’, revealing a gradual shift to a debt paradigm that greater respects the importance of human rights.218 The Guiding Principles on foreign debt and human rights reiterate that ‘debt sustainability assessments must not be limited to economic considerations (the debtor State’s economic growth prospects and ability to service their debt obligations) but must also take into consideration the impact of debt burdens on a country’s ability to create the conditions for the realisation of all human rights.’219 The CRC has recognised that sustainable debt management by states can contribute to mobilising resources for the rights of the child, and that long-term unsustainable debt can be a barrier to a state’s ability to mobilise resources for children’s rights. Sustainable debt management includes having transparent legislation, policies and systems in place, with clear roles and responsibilities for borrowing and lending, as well as managing and monitoring debt. Thus, the CRC has also called on states to carry out human rights impact assessments in relation to debt agreements.220 3.4 Trade and investment agreements Engaging in international trade and attracting foreign investment can be a means of mobilising resources from abroad. Nonetheless, these can also undermine domestic resource mobilisation and human rights realisation. To avoid undermining human rights obligations, treaty bodies and special 215 ‘Report of the Independent Expert on foreign debt, Juan Pablo Bohoslavsky’ (Financial complicity: Lending to States involved in gross violations of human rights) (2015) UN Doc A/HRC/28/59. 216 Eg, ‘Report of the Special Rapporteur on poverty, Magdalena Sepúlveda Carmona’ (2014) UN Doc A/HRC/26/28, para 33; ‘Independent Expert comments on the draft outcome document of the 3rd International Conference on Financing for Development in Addis Ababa to all member States, Juan Pablo Bohoslavsky’ (Human rights must be at the core of development financing) (2015), available at www.ohchr.org/Documents/Issues/IEDebt/Paper3FFD22May2015.pdf accessed 20 October 2017. 217 See, eg, ‘Report of the Special Rapporteur on water and sanitation, Catarina de Albuquerque’ (2011) UN Doc A/66/255. 218 ‘Report of the Independent Expert on foreign debt, Juan Pablo Bohoslavsky’ (2015) UN Doc A/70/275. 219 ‘Independent Expert comments on the draft outcome document of the 3rd International Conference on Financing for Development in Addis Ababa to all member States, Juan Pablo Bohoslavsky’ (Human rights must be at the core of development financing) (2015). 220 CRC, General Comment No 19, paras 78–79. See also para 47. December 2017   The Obligation to Mobilise Resources: Bridging Human Rights, Sustainable Development Goals, and Economic and Fiscal Policies 59