A/HRC/30/22 enterprises should rigorously apply due diligence and assess the human rights impact of their planned investments and be held accountable therefore; arrangements for transparent, orderly and participatory sovereign debt restructuring have to be strengthened; guidelines that ensure sustainable, transparent lending and borrowing that benefits and is accountable to people should be developed; and reporting on financing for development should be based on specific time-bound targets. The monitoring of the post-2015 financing framework needs to go beyond the tracking of financial flows, and also assess the development results, in human rights terms. 31. In its advocacy on climate change, OHCHR has emphasized that this issue, more than any other, reveals the interdependence between States. No country working alone can protect its citizens from the impacts of climate change, and if energetic and timely steps are not taken, even collective measures will come too late. The international community must work together to address the challenges that climate change poses for the realization of all human rights, especially the right to development. 32. The new climate agreement should build upon commitments already made at the United Nations Climate Change Conference in Cancun to ensure that parties should, in all climate change-related actions, fully respect, protect, promote and fulfil human rights. OHCHR has appealed for clear references in the climate agreement to the human rights principles of equality, non-discrimination, accountability, participation, empowerment, transparency, sustainability and international cooperation, and for the inclusion of strong language on human rights at the twenty-first Conference of the Parties to the United Nations Framework Convention on Climate Change. III. Activities of the United Nations human rights mechanisms 33. At its twenty-seventh session, the Human Rights Council adopted resolution 27/30 on the activities of vulture funds, in which it requested the Advisory Committee to prepare a research-based report on the activities of vulture funds and the impact on human rights. The Committee is to present a progress report for the consideration of the Council at its thirty-first session, to be held in March 2016. 34. At its fifty-fourth session, held from 23 February to 6 March 2015, the Committee on Economic, Social and Cultural Rights adopted its statement on social protection floors: an essential element of the right to social security and of the sustainable development goals (E/C.12/2015/1). The Committee recalled that social security was a human right and an economic and social necessity for development and progress. The Committee reiterated that adequate resources must be allocated at the national level and through international assistance and cooperation to comply with the obligation to progressively realize the rights enshrined in the International Covenant on Economic, Social and Cultural Rights. It also encouraged States to include social protection floors in the sustainable development goals. 35. In her 2014 report to the General Assembly, the Special Rapporteur on adequate housing as a component of the right to an adequate standard of living, and on the right to non-discrimination in this context (A/69/274), outlined priority areas of work. She referred to issues that were global or transnational in scope, and that had a direct impact on the right to adequate housing in many countries. Global bodies such as transnational corporations, multilateral or bilateral financial institutions and United Nations agencies played significant roles in relation to the right to adequate housing. The actions of transnational extractive industries or development projects, sometimes initiated and overseen by multiple partners, including international financial institutions, might have far-reaching effects on the right to adequate housing, including large-scale displacements, the destruction of sources of livelihood and forced evictions. Similarly, trade and investment agreements and investor 8