A/HRC/34/25 Sustainable Development Goals and the realization of economic, social and cultural rights and all other human rights in a coherent manner (see paras. 32-49 below). 23. Accountability at the global level requires States to meet their responsibilities for international cooperation and to create an enabling international environment for development. The new Global Partnership for Sustainable Development and the implementation of Addis Ababa Action Agenda for financing for development 8 must learn from and address the gaps and weaknesses of Millennium Development Goal 8 (on “a global partnership for development”), which lacked time-bound targets and failed to address global inequalities and power imbalances. It must also tackle global inequities, including in trade, finance and investment, and also combat corruption, illicit flows of funds, trade mispricing and tax evasion. 24. Participation is another interrelated dimension of accountability. The participation of rights-holders calls for accountability on the part of duty-bearers. All rights-holders, in particular the most marginalized and disadvantaged, should be guaranteed the means to participate in decisions that affect the enjoyment of their rights. At the collective level, civil society organizations comprising persons who organize themselves formally and informally around common interests should also participate in policymaking, implementation and evaluation. 25. Implementing the 2030 Agenda and the Sustainable Development Goals will involve many forms of multi-stakeholder partnerships, with public-private sector partnerships acting as a key mechanism to mobilize financial and other resources for development. To date, however, most partnerships lack an adequate accountability framework to secure a human rights-sensitive implementation of the 2030 Agenda. This includes the responsibilities of businesses and private sector to respect human rights. States have an obligation to protect human rights and to ensure that businesses and private sector act in accordance with international human rights, and labour and environmental standards. The Guiding Principles on Business and Human Rights offer key normative and operational guidelines in this regard, and should be the basis for ensuring that implementation partnerships are accountable, including through follow-up and review processes. V. A human rights-based approach to data 26. The central commitment of the 2030 Agenda to leave no one behind implies moving beyond assessing average and aggregate progress, towards ensuring progress for all population groups at a disaggregated level. This will require disaggregating data to identify who is being excluded or discriminated against, how and why, and also who is experiencing multiple and intersecting forms of discrimination and inequalities. 27. The 2030 Agenda therefore commits to developing broader measures of progress to complement gross domestic product (GDP), and recognizes that disaggregated data will be needed to help with the measurement of progress and to ensure that no one is left behind. Follow-up and review processes at all levels are to be people-centred, gender-sensitive, respect human rights and have a particular focus on the poorest, most vulnerable and those furthest behind. All data are to be disaggregated by income, sex, age, race, ethnicity, migration status, disability and geographic location and other characteristics relevant in national contexts. 28. Data disaggregation is also essential for monitoring the progressive realization of the economic, social and cultural rights associated with the Sustainable Development Goals, 8 General Assembly resolution 69/313, annex. 7

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