A/69/273 F. The need for empirical evidence, legal research and micro-macro considerations 33. In order to make international human rights standards more compelling, effective and enforceable, the Independent Expert will pay special attention to empirical data and causation in order to identify the negative impacts on human rights in financial contexts. Given the wide range of human rights positively and negatively affected by debt and the complexities posed by the links between debt and human rights, the study of each topic presented in the workplan will include a reflection on the specific human rights principles and norms implicated by those links, paying special attention to the Guiding Principles on foreign debt and human rights (A/HRC/20/23, annex). 34. Human rights law tends to take a microlevel approach to human rights violations, as human rights law is actor-oriented and fulfilling human rights obligations is about allocating responsibilities. The Independent Expert wil l integrate and complement this human rights microlevel causal link perspective with a macrolevel approach, carrying out holistic and interdisciplinary studies that consider the broad context and driving forces that shape sovereign debt and human rights. Without such analyses, financial behaviours that have a serious negative impact on populations would inevitably, and sadly, go unnoticed in human rights law discussions. G. Collaboration with other human rights mechanisms and the Office of the United Nations High Commissioner for Human Rights 35. In discharging his mandate, the Independent Expert will collaborate with all relevant human rights mechanisms at the international, regional and national levels, including other special procedures established b y the Human Rights Council, treaty bodies, such as the Committee on Economic, Social and Cultural Rights, and national human rights institutions. 36. The work of the Independent Expert is highly relevant to the thematic priority of the United Nations High Commissioner for Human Rights to integrate human rights in development and the economic sphere. 4 The work of the Independent Expert will aim to contribute to integrating international human rights principles and standards in finance and investment policies, including by exploring cooperation with the World Bank, the International Monetary Fund, regional development banks, pertinent United Nations agencies and organs and other relevant actors. As part of his work, he will advocate for the mobilization of ma ximum available resources to promote the progressive realization of all human rights, including through the employment of innovative forms of financing for development and the promotion of a human rights-based approach to fiscal policy and development assistance. __________________ 4 14-58891 See the OHCHR Management Plan 2014-2017, pp. 62-71. Available from www2.ohchr.org/english/ohchrreport2014_2017/omp_web_version/index.html#/home. 11/12

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