A/HRC/25/50 I. Introduction 1. The mandate 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 was established pursuant to Human Rights Council resolution 7/4 of 27 March 2008. By its resolution 16/14, the Council extended the mandate of the independent expert for a further period of three years. The present report is submitted in accordance with that resolution. Since this is his last thematic report to the Council, the independent expert briefly reflects on his tenure from 2008 to 2014. 2. The independent expert is grateful for the opportunity to work with Member States towards the realization of human rights for all – a key purpose of the United Nations. He takes this opportunity to thank the Human Rights Council for its support since his appointment. Nevertheless, he regrets the lack of support to the mandate by some members of the Council, notably the European Union and the United States of America. He hopes that these Member States will review their position and begin to cooperate fully with the mandate in line with their commitments in terms of General Assembly resolution 60/251. II. Activities of the mandate 3. In his first report to the General Assembly (A/63/289, para. 27), the independent expert undertook to actively engage with all stakeholders – Governments, international organizations and civil society as spelled out in Human Rights Council resolution 7/4. To this end, he has consulted a broad range of stakeholders on a number of issues relating to his mandate, including notably in the process of elaborating the guiding principles on foreign debt and human rights which were endorsed by the Council in June 2012. He has also participated in workshops and meetings organized by civil society organizations and national human rights institutions, as well as contributed to the development of human rights standards by other special procedures. He takes this opportunity to thank the various organizations for their unstinting support to the mandate. It is impossible to mention them all, but he is very grateful in particular to the Asia Pacific Forum on Women, Law and Development; Center of Concern; Europe Third World Centre (CETIM); Committee for the Abolition of Third World Debt (CADTM); Jubilee Debt Campaign UK; Jubilee Australia; Jubilee USA; Jubilee South; European Network on Debt and Development (Eurodad); African Forum and Network on Debt and Development (AFRODAD); Latin American Network on Debt and Development (LATINDAD); Norwegian Coalition for Debt Cancellation (Slett U-Landsgjelda (SLUG)); International Network for Economic, Social and Cultural Rights (ESCR-Net); German Institute for Human Rights; and the European Group of National Human Rights Institutions. 4. Since his appointment in 2008, the independent expert has conducted several studies and presented his findings and recommendations to the Human Rights Council and the General Assembly addressing the following issues: the negative impact on human rights of the non-repatriation of funds of illicit origin in the countries of origin (A/HRC/22/42 and A/HRC/25/52); the global partnership for development – lessons for the post-2015 development framework (A/68/542); the human rights impact of international debt relief initiatives (A/HRC/23/37); the impact of sovereign debt and related economic reform policies, such as austerity measures, on women’s human rights (A/67/304); export credit agencies and human rights (A/66/271); the need for policy coherence in the areas of international trade, finance and human rights (A/65/260 and Corr.1); the impact of “vulture 3