Transparency Special procedures and treaty bodies have recommended that states undertake resource mobilisations transparently,132 including with regard to the acceptance, management and spending of official development funds that a state receives.133 Often enough, however, they simply make reference to the principle of transparency, without further elaborating on its implementation. On scant occasions, a handful of human rights monitoring bodies have specified that lack of transparency in resource mobilisation can ‘lead to inefficiencies, mismanagement of public finances and corruption’ and consequently to ‘insufficient resources for human rights’.134 Transparency is often linked to information access. It is also considered a prerequisite for participation and accountability. The Working Group on Business and Human Rights pointed out that transparency is a means of preventing and countering the corruption that can lead to a diversion of funds.135 Participation Human rights monitoring bodies have lent more attention to the principle of participation. They have stressed, for example, that a human rights approach requires states to debate fiscal options openly, avoid making technocratic decisions behind closed doors and instead foster greater transparency and participation.136 Special emphasis has been placed on domestic taxation and natural resources management, with resource mobilisation related thereto. As one special rapporteur noted: ‘[D]ecision-making processes regarding tax and public revenues must therefore be based on full transparency and the broadest possible national dialogue, with effective and meaningful participation of civil society and those who will be directly affected by such policies, including people living in poverty. Fiscal policies should be subjected to the scrutiny of the population during design, implementation and evaluation stages, with the various interests transparently identified. This will require capacity-building and fostering fiscal literacy in the population. The population should have access to all relevant information in an accessible and understandable 132 See, eg, CESCR: Concluding Observations Guatemala E/C.12/GTM/CO/3 (2014); Concluding Observations Burundi E/C.12/BDI/CO/1, para 14; Concluding Observations Honduras E/C.12/HND/CO/2 (2017), para 20; Concluding Observations El Salvador E/C.12/SLV/CO/3-5 (2014); CRC: General Comment No 19, para 76; ‘Report of the Special Rapporteur on poverty, Magdalena Sepúlveda Carmona’ (2014) UN Doc A/HRC/26/28, paras 20–23. 133 Concluding Observations Tajikistan E/C.12/TJK/CO/2-3 (2015). 134 CRC, General Comment No 19, para 76. See also Report of the Special Rapporteur on the situation of human rights in Cambodia (the ‘Special Rapporteur on Cambodia’), Surya P Subedi’ (A human rights analysis of economic and other land concessions in Cambodia) (2012) UN Doc A/HRC/21/63/Add.1, Summary. 135 See, eg, ‘Report of the Working Group on business and human rights’ (Visit to Azerbaijan) (2015) UN Doc A/ HRC/29/28/Add.1; CESCR, ‘Concluding Observations on Georgia’ (2002) UN Doc E/C.12/1/Add.83, para 11. 136 See, eg, ‘Report of the Independent Expert on poverty, Magdalena Sepúlveda Carmona’ (2011), UN Doc A/HRC/17/34, para 81. December 2017   The Obligation to Mobilise Resources: Bridging Human Rights, Sustainable Development Goals, and Economic and Fiscal Policies 45