A/HRC/39/34 Committee on the Elimination of Discrimination against Women was developing a set of questions for the States parties that would enable them to report on whether they respected, protected and fulfilled the human rights of women in accordance with the articles of the Convention on the Elimination of All Forms of Discrimination against Women and at the same time to track progress on target 5.1 and global indicator 5.1.1 of the Sustainable Development Goals. Since 2016, the Committee had regularly submitted contributions to the high-level political forum on sustainable development. 15 In 2017, the Committee, together with the Special Rapporteur on violence against women, its causes and consequences, the Working Group on the elimination of discrimination against women in law and in practice and the Inter-American Commission on Human Rights Rapporteurship on the Rights of Women, had issued a joint statement on the consideration of Sustainable Development Goal 5 by the high-level political forum. 16 Several treaty bodies had established internal working groups to discuss linkages between the treaty they monitored and the implementation of the 2030 Agenda, and had started to include on a regular basis any recommendations referring to the Sustainable Development Goals in their concluding observations. In their general recommendations and general comments, the treaty bodies also provided analysis and guidance on linking gender equality and women’s human rights with the Sustainable Development Goals. 40. With regard to the universal periodic review process, assessments conducted by UNFPA revealed that 26 per cent of the recommendations made during the first cycle (2008–2012) pertained to gender equality and sexual and reproductive health and rights, and that 77 per cent of those recommendations had been formally accepted by the Member States concerned. During the second cycle (2013–2017), the percentage of recommendations relevant to sexual and reproductive health and rights among all recommendations had increased to 28 per cent. Of those recommendations, by far the highest number regarded gender equality and gender-based violence, with the number of recommendations in those two areas combined (5,000) doubling from the first to the second cycle. Furthermore, 63 per cent of States had reported having taken action on at least three quarters of the recommendations on sexual and reproductive health and rights received during the first cycle. The review process therefore offered a huge opportunity for ensuring accountability and tracking progress made by States, including progress made in the context of the 2030 Agenda, for example in relation to the achievement of Goals 3 (good health and well-being) and 5 (gender equality). 41. A study on the work of the special procedure mandate holders indicated that their work could also strengthen accountability for the 2030 Agenda. In their thematic reports, special procedure mandate holders analysed the relevance and complementarity of international human rights standards and the Sustainable Development Goals and identified gaps and challenges. For example, the Working Group on the issue of human rights and transnational corporations and other business enterprises was currently developing guidance to assist both States and business enterprises with practical recommendations on protecting, respecting and remedying the rights of women in a business context in accordance with the Guiding Principles on Business and Human Rights. 17 Similarly, country visits of the mandate holders could provide unique opportunities to bridge normative work and practical, operational aspects of the implementation of human rights in the context of the 2030 Agenda at the national level. 18 42. In order to maximize the potential contribution of the United Nations human rights mechanisms to strengthening accountability for the implementation of the 2030 Agenda 15 16 17 18 See www.ohchr.org/EN/HRBodies/CEDAW/Pages/ContributionHLPFSustainableevelopment.aspx. Available from www.ohchr.org/en/NewsEvents/Pages/DisplayNews.aspx? NewsID=21858&LangID=E. See, “Gender lens to the UNGPs”, available at www.ohchr.org/EN/Issues/Business/Pages/ GenderLens.aspx. For more details, see Christophe Golay, No One Will Be Left Behind: The Role of United Nations Human Rights Mechanisms in Monitoring the Sustainable Development Goals That Seek to Realize Economic, Social and Cultural Rights, Academy Briefing No. 11 (Geneva, Switzerland, the Geneva Academy of International Humanitarian Law and Human Rights, 2018). 11