A/HRC/45/15 about development projects that could affect them.28 The system provides information about projects and resources for supporting community responses. This civil society initiative has thereby taken up the obligations of development financiers, but communities remain at a disadvantage due to their exclusion from decision-making processes. Even after communities and civil society learn about a project, it can take years for a Government or development finance institution to respond to concerns or remedy harms that have already occurred. In one Caribbean case, a community fought for 10 years until they were able to file a complaint against the development finance institution funding the project. 29 100. Where development financing creates harms instead of benefits, States are responsible for ensuring that human rights abuses are prosecuted, including when the violators are private actors or international financial institutions. 30 While some development finance institutions have established accountability offices that can receive complaints about projects, civil society has identified accountability gaps, especially among some newer development finance institutions in Asia that have not established complaints mechanisms and/or attendant policies on access to remedy.31 101. Although these challenges are significant, the Special Rapporteur received information demonstrating that empowering communities and vulnerable groups to participate in decision-making in the area of development finance presents advantages for all involved stakeholders. One advantage is that communities can provide valuable traditional knowledge and information about local circumstances, which can cause projects to enjoy much higher levels of public legitimacy. Another advantage is that when communities are engaged throughout the implementation, monitoring and evaluation stages, they can alert financiers to issues that arise during the projects and to areas where projects could be improved.32 IV. Conclusions and recommendations 102. To fulfil the right to development in the area of financing for development, stakeholders must work together to take on the challenges of mobilizing sufficient resources and directing them to those most in need. By increasing assistance to developing countries and instituting progressive tax systems, States can uphold their obligations to maximize available resources for development. In cooperation with local governments and civil society, States and development finance institutions can centre individuals and communities in decision-making processes about financing for development, to the advantage of all stakeholders. To practically implement the right to development in these areas, the Special Rapporteur recommends the measures listed below. A. Resource mobilization 103. The Special Rapporteur urges contributor States to uphold their commitments to providing ODA, and recommends they direct aid to those most in need. 104. Within countries, Governments should allocate the most resources to the regions that are the poorest, and to vulnerable populations, including persons with disabilities, women, children and young people, minorities, indigenous peoples, people of African descent and members of other disempowered or marginalized groups. 105. To address regional inequalities and better facilitate participation at the community level, States and development finance institutions should localize 28 29 30 31 32 See https://ews.rightsindevelopment.org/. Accountability Counsel, information provided on 8 May 2020. Guiding Principles on Business and Human Rights, principle 1. See also E/C.12/1/Add.68, para. 31. Accountability Counsel, information provided on 8 May 2020. Ibid. 17