A/69/273 seeking to contribute to discussions carried out by Bretton Woods institutions, national and regional development banks, including the CAF Development Bank of Latin America, States and groups of States, such as the Group of 20, the Group of 24, the Group of 77, the group comprising Brazil, the Russian Federation, India, China and South Africa, including its recent decision to establish a new development bank, 3 the Paris Club, the Organization for Economic Cooperation and Development, United Nations agencies, national authorities, civil society organizations, the private sector and academia. 25. Engaging in genuine dialogue with other stakeholders will mutually improve the intellectual and political tools that each participant can leverage to address debt issues. In addition to human rights law, other parts of general public international law can potentially lend its universality in order to build and foster global consensus around those issues. 26. The Human Rights Council, in its resolutions 25/9 and 25/16, requested the Independent Expert to pay particular attention to the United Nations development goals and its post-2015 development framework. An active role in the international discussion on the post-2015 development agenda is therefore crucial. The Independent Expert will thus seek to add his voice to the discussions about the post-2015 development agenda and its implementation, focusing on the effect of sovereign debt on social, economic and cultural rights and the impact of illicit financial flows on countries’ development. He is also eager to participate in the third International Conference on Financing for Development. B. Enhancing dialogue with all stakeholders, including the private sector 27. In line with Human Rights Council resolution 25/16, in which the Council urged international organizations, international financial institutions, non-governmental organizations and the private sector to cooperate fully with the Independent Expert in the discharge of his or her mandate, all relevant stakeholders will be invited to participate in the work of the Independent Expert. Collaboration and consultation with civil society actors will continue to be a priority. Given the current composition of global sovereign debt, engaging the private sector in the work of the mandate holder is particularly desirable. The mandate holder will seek to contribute to strengthening good practices in relation to responsible lending by the private financial sector on the basis of the Guiding Principles on business and human rights (A/HRC/17/31, annex) and on foreign debt and human rights (A/HRC/20/23, annex). Taking into consideration the number of creditors that, on the one hand, actually accept debt restructuring proposals and, on the other, follow the instructions of the Security Council when imposing economic sanctions, it is submitted that lenders are, to a significant extent, aware o f the political, if not legal, limits that international law imposes on proposals to resolve debt issues. __________________ 3 14-58891 See the Fortaleza Declaration and Action Plan and the Agreement on the New Development Bank, adopted at the sixth summit of Heads of State and Government of Brazil, China, India, the Russian Federation and South Africa, held on 14-16 July 2014. Available from http://brics6.itamaraty.gov.br. 9/12