A/HRC/RES/28/19 (b) Conducting assessments of the impact of fiscal policies, as well as budget allocation and spending, on the realization of the rights of child, including the most disadvantaged and marginalized, and of how investments in any sector can serve the best interests of the child; 17. Calls upon States to encourage the private sector to play a more active, effective and responsible role in the fight against poverty and the protection and realization of the rights of the child in all areas where it is involved and as economic agent and service provider, to encourage corporate social responsibility, bearing in mind that corporations must abide by national legislation, and to promote increased corporate awareness of the interrelationship between social development and economic growth for the realization of human rights, including those of children; 18. Encourages States to collect statistical data and pertinent and accurate information relating to investment in children, including, when possible, on progress made and the challenges encountered, and to consider including statistics and comparable data in their periodic reports to the relevant United Nations mechanisms in accordance with their mandates, including information provided to the Human Rights Council in the context of the universal periodic review; 19. Emphasizes the important role of civil society in promoting accountability in investment in the realization of the rights of the child at all levels, including through childsensitive community engagement mechanisms; V. Participation of children in budgetary and fiscal processes 20. Recognizes that a child who is capable of forming his or her own views should be assured the right to express those views freely, without discrimination on any ground, in all matters affecting him or her, the views of the child being given due weight in accordance with his or her age and maturity; 21. Calls upon States to consider, as appropriate, promoting, facilitating and funding the meaningful participation and active consultation of children in all the issues affecting them, including in the formulation and implementation of public policies and delivery of services, in particular those designed to meet national goals and targets for children and adolescents, and recognizes the important role played by independent ombudspersons for children, educational institutions, the media, community-based organizations, such as children’s organizations, and parliaments in assuring the meaningful participation of children in these public processes, taking into account the best interests of the child; VI. Resource allocation and spending for the promotion, protection and realization of the rights of the child 22. Emphasizes the duty of all States to allocate and spend sufficient and equitable public resources for the promotion, protection and realization of all human rights, and stresses that government budgets and spending are prerequisites for the provision of appropriate services mechanisms and infrastructure that serve to fulfil the rights of the child at all times, including to prevent and respond to emergencies and other humanitarian situations, and encourages States: (a) To ensure that the national budget is conceived as an instrument to guarantee social and economic objectives and the protection and realization of the rights of the child, guided by the Convention on the Rights of the Child and the principles of non- 6