| xv List of Abbreviations ACTO Amazon Cooperation Treaty Organization ADB Asian Development Bank AGECI International Cooperation Agency (Ecuador) AIIB Asian Infrastructure Investment Bank ASEAN Association of Southeast Asian Nations BEPS Base Erosion and Profit Shifting BOP Bottom of the pyramid BPT Business Profit Tax BRHR Business Responsibilities for Human Rights CARICOM Caribbean Community CEDAW Convention on the Elimination of all forms of Discrimination against Women CESR Centre for Economic and Social Rights CRC Convention on the Rights of the Child CRPD Convention on the Rights of Persons with Disabilities CSR Corporate Social Responsibility DAC Development Assistance Committee DISHA Developing Initiatives for Human and Social Interaction DSF Debt Sustainability Framework for Low-Income Countries ECOSOC Economic and Social Council ESCR Economic, Social and Cultural Rights ESRF Index Economic and Social Rights Fulfilment Index EU European Union FAO Food and Agriculture Organisation FEMI Federation of Internal Medicine GBEs Government Business Enterprises GDP Gross Domestic Product GFI Global Financial Integrity GFTT Global Financial Transfer Tax GIFT Global Initiative for Fiscal Transparency

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