A/70/275 its Advisory Committee to prepare a research-based report on the activities of vulture funds and their impact on human rights, seeking the views and inputs, inter alia, from the Independent Expert and other stakeholders. 25. In line with that resolution, on 25 February 2015, at the fourteenth session of the Advisory Committee, the Independent Expert presented a paper on vulture funds and human rights, 12 in which he recommended that the Committee: (a) undertake a more comprehensive empirical analysis about litigation by vulture funds and their impact on human rights, covering not only heavily indebted poor countries; (b) carry out a more comprehensive legal analysis from the perspective of international law and human rights law; and (c) elaborate suggestions for States to consider regulative, legislative or other measures within their jurisdictions in order to limit the disruptive effects of vulture fund litigation. E. Third International Conference on Financing for Development 26. In its resolution 25/9, the Human Rights Council requested the Independent Expert to participate in the third International Conference on Financing for Development, held in Addis Ababa from 13 to 16 July 2015. In this context, on 26 May 2015, the Independent Expert submitted his views on the draft outcome document of the Conference under negotiation by Member States and later participated in two round tables during the Conference, as well as relevant side events. 13 27. The Independent Expert stressed the importance of the International Conference for the mobilization of necessary resources to ensure that the future sustainable development goals of the United Nations can be met. Human rights must be at the core of development financing, ensuring the enjoyment of d ecent life for everyone, free from hunger and with access to education, health care, housing and drinking water. The main message was that international development financing is not just about more resources. In this context, he reiterated the principle en shrined in the United Nations Declaration on the Right to Development, which is that the human being is the central subject of development and should be its active participant and beneficiary. 28. One of the ambitions of the conference was to ensure that international agreements, rules and standards are consistent with each other and with progress towards the soon-to-be adopted sustainable development goals. The Independent Expert welcomed the fact that the outcome document of the Conference, the Addis Ababa Action Agenda, 14 contained an upfront commitment to human rights, but regretted that this commitment did not always find adequate reflection in some of its substantive sections. He appreciated the emphasis that the Addis Ababa Action Agenda gives to combating illicit financial flows and improving the fairness, transparency and efficiency of taxation systems, but regretted that language on __________________ 12 13 14 8/18 See “Vulture funds and human rights”, 25 February 2015, available from http://www.ohchr.org/ Documents/Issues/Development/IEDebt/VultureFundsAndHumanRights2014.pdf. See “Human rights must be at the core of development financing ”, comments by Juan Pablo Bohoslavsky on the revised draft outcome document of the third International Conference on Financing for Development”, available from http://www.ohchr.org/Documents/Issues/IEDebt/ Paper3FFD22May2015.pdf. A/CONF.227/L.1, annex, endorsed by the General Assembly on 27 July 2015. 15-12541