A/HRC/42/CRP.3 originated in Kachin and Shan States in Myanmar, the involvement of Tatmadaw businesses in the jade and ruby mining, and the close association that the mining industry has with Myanmar’s human rights crisis; (c) Scrutinize goods originating from Myanmar, using the list of companies in the Annexes to this report (and any updated information as it becomes available) to inform consumer choices, and support non-Tatmadaw businesses in Myanmar by purchasing goods from businesses without links to the Tatmadaw. 190. To international financial institutions: (a) Support and encourage investment only in the non-Tatmadaw linked private sector to support the growth of alternative economic actors to the Tatmadaw and associated businesses; (b) Implement and deliver development projects in keeping with the human rights-based approach to programming, including participation, empowerment, local ownership, and sustainability; (c) Support and deliver development, investment, and reconstruction in a fair, equitable, non-discriminatory, sustainable and non-politicized manner; for this reason, not undertake any economic or development activity, other than emergency humanitarian assistance, in Rakhine State until and unless all restrictions on the remaining Rohingya populations are lifted; (d) Follow a human rights, community and protection approach when planning and implementing development projects, especially with regard to where and how development projects and programming are carried out or assistance provided. Projects or assistance must not provide economic or other benefit to parties where there is reason to suspect they were unlawfully involved in acts that constituted crimes under international law, including war crimes, crimes against humanity, or genocide; (e) In development projects in Kachin, Shan and Rakhine States, do not support or engage in activities that destroy or contaminate crime sites or other evidence for the purposes of accountability; (f) Ensure that any direct budget support to the Myanmar Government contributes to the fulfilment of the Sustainable Development Goals and the economic and social rights of the entire population in Myanmar in a non-discriminatory manner, to ensure that no one is left behind. 191. To the United Nations, including its funds, programmes and agencies: (a) Do not provide assistance and programming that may prejudice the goals of accountability for international human rights law and international humanitarian law violations in relation to Myanmar; (b) Place the specific needs of women and children at the forefront of UN humanitarian, development and reconstruction planning and implementation; (c) Undertake further investigations into the following areas: (i) Companies owned by the Tatmadaw directly, as well as MEHL, MEC, their subsidiaries, and Myanmar Northern Star Company; (ii) MEHL, MEC and other Tatmadaw companies’ past and present leadership; (iii) Tatmadaw-owned real estate projects; (iv) Companies owned by Tatmadaw leadership and the immediate family members of high-ranking officials, including Tatmadaw officers linked to crimes under international law in Rakhine, Kachin and Shan States; (v) Assets of identified perpetrators; 67