A/HRC/40/34 human rights-based approach, tackling discrimination and reaching those that are the furthest behind. 29. Ms. Devandas Aguilar stated that the ambitious 2030 Agenda created new commitments and responsibilities for the international community and States, but corresponding resources had not been allocated to ensure that the goals could be accomplished. The special procedures were addressing the process of resource mobilization, and the special procedures and human rights mechanisms in general were there to support States in taking a human rights-based approach to implementing the Sustainable Development Goals. They aimed to provide technical assistance and recommendations to help States in developing the initiatives and policies needed to advance in the implementation of the Sustainable Development Goals. 30. To illustrate this, Ms. Devandas Aguilar described how, as Special Rapporteur on the rights of persons with disabilities, she had written a specific report about how to develop disability-inclusive policies to implement the Sustainable Development Goals and about the elements that should be incorporated in any policy to make sure that persons with disabilities were not left behind. Accountability mechanisms needed to be in place at the international and local levels. Those persons who were left behind must be brought into and be able to participate in conversations. 31. For the Sustainable Development Goals to be a success for persons with disabilities and members of other disadvantaged groups, it was essential to measure progress and enhance ways to identify the beneficiary populations in order to assess if policies were having the desired effects. Data collection and disaggregation remained a big challenge in the implementation of the Sustainable Development Goals for many disadvantaged groups. She concluded by reaffirming the great opportunity that the Sustainable Development Goals represented and cautioning that the opportunity would not be realized without greater resource mobilization and a human rights-based approach. 32. In the discussion, Ms. Robinson welcomed the practical activities of UNDP. She remained concerned by the divide between New York and Geneva and encouraged Governments to make better use in New York of their Geneva knowledge and expertise with the human rights mechanisms. She appealed to Governments covering the Human Rights Council to make a special effort to reach across to those reporting in a voluntary soft way to the high-level political forum on sustainable development and integrate the better and stronger universal periodic review approach. 33. Ms. Okai said that UNDP would be looking closely at the issue of inequality in 2019, notably in its Human Development Report. She observed that inequality pertained not only to developing countries, but also to developed countries and middle-income countries that still had marginalized populations. A new approach was needed that went beyond looking at inequality only from the perspective of rich-to-poor redistribution, and UNDP aimed to come up with proposals and policy recommendations. 34. Ms. Devandas Aguilar reiterated that the special procedures recognized that additional resources must be found to pay for the new responsibilities being attributed to States. She also stressed that even with resources, an inclusive and participatory human rights-based approach was needed for the realization of the Sustainable Development Goals to be successful. 35. Mr. Sachs emphasized the importance of raising resources through taxation. He acknowledged that discrimination, neglect and marginalization were important issues and that poor governance was a problem in some places; in his view, however, poverty was the greatest real problem for many people and their governments in many countries. He insisted on the importance of identifying financial resources prior to the high-level political forum on sustainable development to be held in September 2019. 6