of human rights and gender equality;333 and the links between domestic resource mobilisation and
inequalities,334 corruption and human rights,335 which all require further attention on the part of
human rights monitoring 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.
The systematic review of the work of a considerable number of treaty bodies and special procedures
(see the annexes for the full list) reveals that, on issues related to resource mobilisation – with some
notable exceptions – there is a lack of coordination and little knowledge about how other special
procedures mandate-holders or treaty bodies have been advancing the topic. Moreover, sometimes
there seems to be a disconnect between the legal frameworks developed when interpreting and
clarifying legal standards (eg, in General Comments by treaty bodies and thematic reports by special
procedures), and their work monitoring specific states (eg, in Concluding Observations by treaty
bodies and country missions of special procedures).
• 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.
• They should consistently apply the legal developments related to resource mobilisations when
reviewing states’ reports or undertaking country missions.
As recognised by a group of special procedures, to be able to better address issues of resource
mobilisation, human rights monitoring bodies ‘need to be well equipped for this challenge’.336
This raises several critical issues ranging from the mandate-holders’ professional backgrounds
(predominantly legal and not economic), to the expertise and support the OHCHR provides.
Some special procedures have already noted that the OHCHR should consider incorporating more
professionals with backgrounds in development, economic, fiscal, financial regulation, trade and
investment policy.337 Addressing issues of resource mobilisation requires breaking down professional
silos and adopting an interdisciplinary approach. For example, more collaborative work between
333 See, eg, Aoife Nolan, Rory O’Connell and Colin Harvey (eds), Human Rights and Public Finance: Budgets and the
Promotion of Economic and Social Rights (Hart Publishing 2013).
334 See, eg, Annette Alstadsæter (Norwegian University of Life Sciences) Niels Johannesen (University of Copenhagen)
Gabriel Zucman (UC Berkeley and NBER) Tax Evasion and Inequality, 28 May 2017.
335 See Lucy Koechlin and Magdalena Sepúlveda, ‘Corruption and Human Rights. Exploring the Connection’, in Robert
Rotberg (ed), Corruption, Global Security, and World Order (Brookings Institution Press 2009); Martine Broersma and Hans
Nelen (eds), Corruption & Human Rights: Interdisciplinary Perspectives (Intersentia Uitgevers NV 2010); and Anne Peters,
‘Corruption and Human Rights’, Basel Institute on Governance, Working Paper No 20 (Basel September 2015).
336 ‘Human rights, SDGs and resource mobilisation: Better understanding and coordination are needed’, outcome of the
Expert seminar organised by the Geneva Academy, IBAHRI and Friedrich-Ebert-Stiftung (FES) on 11 June 2016 on
‘Human Rights and Sustainable Development Goals’.
337 ‘Human rights, SDGs and resource mobilisation: Better understanding and coordination are needed’, outcome of the
Expert seminar organised by the Geneva Academy, IBAHRI and Friedrich-Ebert-Stiftung (FES) on 11 June 2016 on
‘Human Rights and Sustainable Development Goals’.
December 2017 The Obligation to Mobilise Resources: Bridging Human Rights, Sustainable Development Goals, and Economic and Fiscal Policies
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