A/HRC/31/33 United Nations General Assembly Distr.: General 15 December 2015 Original: English Human Rights Council Thirty-first session Agenda items 2 and 3 Annual report of the United Nations High Commissioner for Human Rights and reports of the Office of the High Commissioner and the Secretary-General Promotion and protection of all human rights, civil political, economic, social and cultural rights, including the right to development Follow-up on investment on children’s rights Report of the Office of the United Nations High Commissioner for Human Rights Summary The present report, submitted to the Human Rights Council pursuant to its resolution 28/19, follows up on a previous report of the United Nations High Commissioner for Human Rights entitled “Towards a better investment in the rights of the child” (A/HRC/28/33). In the present report, the High Commissioner provides examples of good practices followed by States in relation to the main aspects of investment in children, including child rights-based budgeting and spending, transparency, participation and accountability. He also provides good examples of how to make children visible in the budget, non-discrimination, and of how to reach the most vulnerable and deprived children, and child rights impact assessments. GE.15-22161(E) *1522161*