A/69/273 VI. Conclusions 37. The workplan of the Independent Expert on the effects of foreign debt and human rights will focus on several issues that, despite their great importance, have received limited international attention from a human rights perspective. These include preventive measures to avoid debt crisis and associated negative human rights impacts; good practices in dealing with debt crisis to avoid retrogressive measures in the realization of economic and social rights; the role of human rights in debt restructurings; debt disputes in the context of bilateral investment treaties; lending to States and non-State actors involved in gross human rights violations; and the impact of illicit financial flows on the enjoyment of human rights. 38. The Independent Expert will promote human rights accountability and monitoring, including through guidance on human rights impact assessments to protect against and provide remedies for any negative human rights impacts of finance and investment policies, and promote and support the participation of rights holders in the design and monitoring of public policies, budgets and development projects, including austerity measures. 39. Part of his human rights mainstreaming activities will be devoted to helping to integrate human rights in relevant United Nations policies and programmes in the context of the post-2015 agenda framework currently under discussion. 40. He is convinced that putting human rights at the heart of development and financial policies not only is the right thing to do from a normative perspective but will also lead to much better and more sustainable results for economic, social and human development. 12/12 14-58891