A/HRC/26/28 (f) Adopt country-by-country reporting standards for all transnational corporations; in the case of extractive industries, also enforce project-by-project disclosure standards, such as those embodied in the Dodd-Frank Wall Street Reform and Consumer Protection Act and comparable European Union legislation, and apply them to all extractive industry companies listed on their stock exchanges; (g) Adopt a framework that commits it to full disclosure of beneficial ownership of registered companies through national public registries; (h) Include a commitment to align fiscal policy with human rights obligations as part of the post-2015 sustainable development framework, including by raising sufficient public revenue in equitable ways, allocating and spending revenue to realize human rights for all, and strengthening public oversight, transparency, participation in and accountability over fiscal policy, tackling tax evasion and illicit financial flows. 82. The Special Rapporteur recommends that international economic bodies and financial institutions, in particular IMF, the European Union, the World Bank, the European Central Bank and the European Bank for Reconstruction and Development: (a) Consider human rights obligations and impact when setting conditions and policies in the area of fiscal policy; in particular, promote progressive rather than regressive taxation and ensure that all States are granted space to conduct countercyclical fiscal policies; (b) Utilize their significant technical capacity to help Governments to broaden their fiscal space and redistributive capacities in accordance with their human rights obligations; (c) Ensure that, when elaborating policy rankings, loan conditions or technical advice, these are not in conflict with the human rights obligations of the host State. 22