However, ‘any assessment as to whether a State has discharged its minimum core obligation must also take account of resource constraints’.112 A state wishing to claim a ‘lack of available resources must demonstrate that every effort has been made to use all resources that are at its disposition in an effort to satisfy, as a matter of priority, those minimum obligations’.113 ‘Where available resources are demonstrably inadequate, the obligation remains for a State Party to ensure the widest possible enjoyment of economic, social and cultural rights under the prevailing circumstances.’114 Thus, based on the CESCR’s work, it is now evident that minimum core obligations should be understood in context. A country’s resources may be a factor in determining whether a minimum core is feasible; that said, the state bears the burden of proof. 2.3 Resource mobilisation guiding principles Based on work by treaty monitoring bodies, it is possible to conclude that resource mobilisation should be carried out in compliance with key human rights principles: non-discrimination, transparency, participation and accountability. Other principles are emerging as critical to resource mobilisation in addition to these, specifically sustainability, efficiency and cooperation. Equality and non-discrimination States have an obligation to guarantee that human rights are exercised without discrimination of any kind. This is a fundamental pillar of international human rights law established in numerous provisions115 and that human rights treaty monitoring bodies and special procedures have expanded.116 112 CESCR, General Comment No 3, para 10. 113 See, eg, CESCR, General Comment No 3, para 10; ‘Statement: An evaluation of the obligation to take steps to the “maximum of available resources” under an Optional Protocol’ UN Doc E/C.12/2007/1 (2007) (CESCR). 114 CESCR, General Comment No 3, para 11; ‘Statement: An evaluation of the obligation to take steps to the “maximum of available resources” under an Optional Protocol’ UN Doc E/C.12/2007/1 (2007) (CESCR). 115 The principles of equality and non-discrimination are of the utmost importance in international law. Prohibitions of discrimination are contained in, eg, the UN Charter (Arts 1(3), 13(1)(b), 55(c) and 76), the UDHR (Arts 2 and 7), the ICCPR (Arts 2(1) and 26), the CRC (Art 2) and the ICESCR (Arts 2(2) and 3). There are also instruments specifically aimed at addressing only specific prohibited grounds for discrimination, such as the CERD and CEDAW. Other instruments seek to address the prohibition of discrimination within some UN agencies, such as the International Labour Organization Convention No 111, which refers to discrimination in the exercise of the right to work (employment and occupation), and the UN Educational, Scientific and Cultural Organization (UNESCO) Convention against Discrimination in Education. 116 These articles are further developed in General Comments adopted by the CESCR, in particular General Comment No 20 (2009) on non-discrimination in economic, social and cultural rights; No 16 (2005) on the equal right of men and women to the enjoyment of economic, social and cultural rights (Art 3); and General Comment No 3 (ICCPR, Arts 2, 3, 14, 24, 26 and 27.) See also General Comments adopted by the CCPR, in particular General Comment No 28 (2000) on equality of rights between men and women and General Comment No 18 (1989) on non-discrimination. There are also two conventions that deal with discrimination: the Convention on the Elimination of All Forms of Discrimination against Women and Convention on the Elimination of All Forms of Racial Discrimination. These principles have also been developed by their corresponding treaty bodies such as CEDAW General Observation No 25 on temporary special measures. Special procedures have also further developed these principles into their work, such as the ‘Report of the Special Rapporteur on poverty, Magdalena Sepúlveda Carmona’ (2014) UN Doc A/HRC/26/28; ‘Report of the Working Group on the issue of discrimination against women in law and in practice, Mayra Gomez’ (Discrimination against women in economic and social life, with a focus on economic crisis) (2014) UN Doc A/HRC/26/39, paras 8–10; ‘Report of the Special Rapporteur on poverty, Philip Alston’ (2015) UN Doc A/HRC/29/31; ‘Report of the Special Rapporteur on Myanmar, Yanghee Lee’ (2015) UN Doc A/HRC/28/72, para 62. 42 The Obligation to Mobilise Resources: Bridging Human Rights, Sustainable Development Goals, and Economic and Fiscal Policies   December 2017