A/69/273 Report of the Independent Expert on the effects of foreign debt and other related international financial obligations of States on the full enjoyment of all human rights, particularly economic, social and cultural rights Summary The present report sets out the preliminary workplan of the Independen t Expert on the effects of foreign debt and other related international financial obligations of States on the full enjoyment of all human rights, particularly economic, social and cultural rights, for the period 2014-2017. The Independent Expert would like to focus on six thematic areas: (a) preventive aspects of fiscal policy and debt management to avoid potential negative human rights implications of borrowing; (b) international human rights law in the context of debt restructuring and debt relief; (c) good practices to avoid negative human rights implications in the context of debt crisis and economic adjustment programmes; (d) human rights and debt arbitration in the context of bilateral investment treaties; (e) lending to States and non-State actors involved in gross human rights violations and transitional justice; (f) impact of illicit financial flows on human rights. The Independent Expert would like to engage actively in international forums and enhance his engagement with States, including the Group of 20 and the Group of 77, international financial institutions, the Paris Club, United Nations entities and other international organizations, civil society organizations, the private sector and academia. He also intends to play an active role in the implementation of the post-2015 development agenda and related events. Country visits will be aimed at identifying good practices and assisting Governments in implementing internationally agreed (sustainable) development goals or in pursuing debt or adjustment policies informed by human rights law. The Independent Expert will also provide advice and, if needed, undertake advocacy and raise concerns through established working methods of special procedures. Throughout his work, he will continue to pay attention to the particular impact of policies at the international, national and local levels on women, children, persons with disabilities, indigenous people, migrants, minorities and other groups. The Independent Expert will craft his advice and policy recommendations on the basis of not only the obligations and guidance provided by international human rights law but also solid empirical evidence, which demonstrates that putting human rights at the heart of development and financial policies will frequently lead to better and more sustainable results. 2/12 14-58891