A/HRC/28/60 65. The synthesis report of the Secretary-General on the post-2015 agenda, issued in December 2014, stressed that “access to fair justice systems, accountable institutions of democratic governance, measures to combat corruption and curb illicit financial flows and safeguards to protect personal security are integral to sustainable development”, thus embedding the fight against illicit financial flows and corruption in the core of human rights protection and good governance. He noted in the same paragraph that “an enabling environment under the rule of law must be secured for the free, active and meaningful engagement of civil society” and referred to “press freedom and access to information, freedom of expression, assembly and association” as “enablers of sustainable development” (A/69/700, para. 78). 66. The report of the Secretary-General confirms the view of the Independent Expert that curbing illicit financial flows is a human rights issue and closely interlinked with the protection and enjoyment of human rights and fundamental freedoms, transparency, the right to participation and access to information. The Independent Expert fully endorses the view of the Secretary-General that the implementation of the post-2015 development agenda, including efforts to curb illicit financial flows, “must ensure that all actions respect and advance human rights, in full coherence with international standards” (ibid., para 65), and recommends that such language should be explicitly included in the final set of sustainable development goals agreed upon by Member States. 67. In his report, the Secretary-General underlines that effectively addressing illicit flows is urgent and that more vigorous implementation of the Convention against Corruption is needed, as well as measures to overcome impediments to the return of stolen assets. He further suggests that Member States should consider measures to ensure information exchange, judicial cooperation and the establishment of an intergovernmental committee on tax cooperation, under the auspices of the United Nations (ibid., para. 115). 68. The Independent Expert welcomes those recommendations, which would contribute to more inclusive participation by all Members States, including least developed countries, in current efforts by the G8/G20 and OECD to reform international tax rules and shrink tax evasion globally. 69. The Independent Expert also notes some concerns. One of the main issues is to specify how progress to achieve the proposed target on curbing illicit financial flows can be measured and how accountability for their implementation can be ensured, in particular on a matter that requires concerted effort, both by countries of origin and destination and public and private stakeholders, including governments, business enterprises and the financial sector. He shares the view of the Secretary-General that the post-2015 development agenda should include strong inclusive public mechanisms at all levels for reporting, monitoring progress, learning lessons and ensuring mutual accountability (A/69/700, para. 60). 70. He is disappointed, however, at the lack of references by the Open Working Group to addressing tax evasion and tax havens, in particular, in the proposed goal 17 on strengthening the means of implementation and revitalizing the global partnership for sustainable development. For example, finance target 17.1 only addresses the issue of taxation in the context of improving developing countries’ capacity for tax and other revenue collection, but does not mention combating tax evasion. An earlier proposal on international tax evasion and avoidance by the High-Level Panel was not included in its outcome document, possibly representing a missed opportunity for developed and developing countries to address one of the most needed structural reforms. 71. To ensure that the sustainable development goal on curbing illicit financial flows will lead to policy action by countries of origin and destination and the private sector, progress needs to be tracked with suitable indicators, baselines and targets. GFI has 21