Special procedures and treaty bodies should: • regularly request information from states on how they have adopted specific policy decisions, whether or not they have weighed costs and benefits of all policy choices, and if policy trade-offs were explicitly addressed; • provide more concrete, practical and detailed guidance to states about all aspects of the obligation to mobilise resources, including drawing attention to the prerequisite of the rule of law; to this end, they should request specific information of states; • consolidate, strengthen and further develop legal standards and methodologies to assess whether or not states have utilised all alternatives at their disposal for resource mobilisation; and • consistently apply legal standards related to the mobilisation of resources already developed in General Comments (ie, treaty bodies), and thematic reports (ie, special procedures), in the examination of country-specific situations (in treaty bodies’ Concluding Observations and special procedures’ country missions). 66 The Obligation to Mobilise Resources: Bridging Human Rights, Sustainable Development Goals, and Economic and Fiscal Policies   December 2017

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