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E/C.12/HND/CO/2 United Nations Economic and Social Council Distr.: General 11 July 2016 English Original: Spanish Committee on Economic, Social and Cultural Rights Concluding observations on the second periodic report of Honduras* 1. The Committee on Economic, Social and Cultural Rights considered the second periodic report of Honduras on its implementation of the International Covenant on Economic, Social and Cultural Rights (E/C.12/HND/2) at its 26th and 27th meetings, held on 8 and 9 June 2016 (E/C.12/2016/SR.26 and SR.27), and adopted the present concluding observations at its 49th meeting, on 24 June 2016. A. Introduction 2. The Committee welcomes the submission of the second periodic report of Honduras, notwithstanding the delay of nearly eight years, and expresses its appreciation for the written replies provided to the list of issues (E/C.12/HND/Q/2/Add.1). The Committee also expresses its appreciation for the open and constructive dialogue held with the high-level delegation of the State party. B. Positive aspects 3. The Committee welcomes the State party’s ratification of or accession to the following international instruments: (a) The International Convention on the Elimination of All Forms of Racial Discrimination, on 10 October 2002; (b) The International Convention on the Protection of the Rights of All Migrant Workers and Members of Their Families, on 9 August 2005; (c) The Convention on the Rights of Persons with Disabilities, on 14 April 2008, and its Optional Protocol, on 16 August 2010; (d) The International Convention for the Protection of All Persons against Enforced Disappearance, on 1 April 2008; (e) The Optional Protocol to the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment, on 23 May 2006; * Adopted by the Committee at its fifty-eighth session (6-24 June 2016). GE.16-11828 (E) 230816 230816 

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Concluding observations on the second periodic report of Honduras

Concluding Observations

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Country

Honduras

Rights Involved

Right to adequate housing
Right to adequate standard of living
Right to education
Right to food
Right to health
Right to social security
Right to water and sanitation
Right to work
Rights of indigenous peoples
Rights of migrants/non-citizens
Rights of persons with disabilities
Rights of the child
Rights of women and girls

Issue

Non-discrimination
Participation
Progressive realization
Resource allocation
Resource expenditure
Resource generation
Transparency

International Human Rights Body

Committee on Economic, Social and Cultural Rights

Date: Jul 11, 2016

Summary: In their Concluding Observations of Honduras, the CESCR provides recommendations to the State party to take measures to address corruption and promote nondiscrimination, gender equality, and the range of ESCR, particularly for migrants and internally displaced people. On resources, the Committee recommends that the State party ensure that the tax code which is being drafted include a tax policy that is progressive and socially just with a view to increasing the funding available to be allocated for the realization of economic, social and cultural rights. The Committee further recommends that the drafting of the new code and the allocation of budget funds both be done in a way that is transparent and participatory. The Committee requests the State party to provide information in its next periodic report on the annual allocation of resources for the implementation of economic, social and cultural rights. The Committee urges the State party to take rigorous measures to combat illicit monetary flows and tax evasion and fraud.

Primary Documents

E:C.12:HND:CO:2.pdf
english
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