A/HRC/43/33 109. The private sector had an important role to play in accelerating delivery of the Sustainable Development Goals, and the Guiding Principles on Business and Human Rights should form the foundation for guidance on private sector engagement. 110. The high-level political forum modalities review in 2020 would present a critical opportunity to strengthen the linkages between human rights and implementation, follow-up and review regarding the Sustainable Development Goals. It would also provide an important opportunity to enhance the meaningful participation of civil society and national human rights institutions in the forum process. 111. Accountability for implementation of the Goals needs to be strengthened, and the work of the human rights mechanisms, including the universal periodic review, special procedures and treaty bodies, could enhance voluntary national review reporting, including through the identification of those being left behind and specific priorities for targeted action and resources. Indeed, the universal periodic review was widely highlighted during the meeting as a key entry point for increasing reporting efficiency, enhancing accountability, advancing implementation of the Goals and contributing to prevention efforts. 112. The Human Rights Council should continue to develop its work aimed at identifying and leveraging synergies between human rights and the 2030 Agenda with a focus on facilitating the exchange of practical experience and peer learning. It should also continue its systematic exchange with the Economic and Social Council, including through regular briefings between the two bodies. 113. The Human Rights Council’s engagement with the high-level political forum should be further consolidated, including through increased use of the Council input for the annual forum session and engagement of the Council-mandated independent experts in forum processes and discussions. It would be valuable for the United Nations High Commissioner for Human Rights to continue to brief the annual forum, with a view to bridging divides, strengthening the integration of human rights in the implementation of the Goals and ensuring no one is left behind. 15

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