A/HRC/40/34 91. Human rights principles, including non-discrimination, participation and accountability, must inform Sustainable Development Goal implementation. Human rights mechanisms, including the universal periodic review, the human rights treaty bodies and the special procedures, could make valuable contributions to informing policy and planning for Sustainable Development Goal implementation, particularly at the national and local levels. The reports and recommendations of human rights mechanisms should inform voluntary national reviews on Sustainable Development Goal implementation both in their preparation at the national level and in their delivery and consideration at the high-level political forum on sustainable development. Human rights mechanisms should continue to be sensitive to the Sustainable Development Goals in their work. 92. There was widespread concern that the implementation of the 2030 Development Agenda was lagging. Insufficient resource mobilization, poor governance, corruption and lack of accountability were among the causes mentioned that needed to be addressed urgently. It was also emphasized that the Sustainable Development Goals were a global project that placed demands on every Member State. Additional resources must be generated from a variety of sources, which included increased ODA, the business and financial sectors, and taxation. It was suggested that the human rights basis of the 2030 Agenda required that additional resources be made available for the implementation of the Sustainable Development Goals. Improvements to governance and combating corruption more effectively could also provide substantial additional resources for the Sustainable Development Goals. The human rights-based approach was central to better governance. 93. Sharing knowledge and experience relating to human rights-based Sustainable Development Goal implementation between countries and within regions, including through South-South cooperation, was important. There was a rich body of knowledge and experience to draw on, including in the context of regional arrangements in ASEAN and the European Union. A variety of innovative data platforms, institutional arrangements and practices existed that supported the synergies between human rights and the Sustainable Development Goals in planning, implementation, monitoring and evaluation at the national, regional and international levels. The national data platform and related experience of one State had been made available to and adopted by other States. Other national unified human rights platforms, known as national monitoring reporting frameworks, also offered potential to exploit synergies between the human rights and Sustainable Development Goal implementation processes. 94. There were many examples of connections being made between human rights and Sustainable Development Goal implementation planning in Member States, including in generic and thematic national human rights action plans and in development cooperation. Experience showed that there were numerous synergies that, in addition to contributing to better human rights and Sustainable Development Goal implementation, could also reduce the human rights reporting burden on States and improve voluntary national reviews in the high-level political forum on sustainable development. The importance of cross-governmental and cross-societal engagement to the realization of human rights and the Sustainable Development Goals was repeatedly mentioned, as was the importance of support at the highest level of government. 95. The Sustainable Development Goals are about empowerment and meaningful partnerships. Rights-holders were the primary beneficiaries of development, and they must be at the heart of efforts to “leave no one behind”. Space must be made for people at the grass-roots level and for youth, indigenous peoples, persons with disabilities and other marginalized and vulnerable persons and communities to be active participants in the realization of Sustainable Development Goals. It was important to draw on their experience to learn what does and does not work. 96. Partnerships among governments, the United Nations and other international organizations, civil society and business were necessary for the realization of the Sustainable Development Goals. Strong partnerships required clear common objectives, visible and identifiable contributions, and periodic assessments of whether the partnership was working. To be able to make its essential contribution, civil society 15

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