A/HRC/33/54 includes assessing the actual or potential negative impact on the economic and social welfare and sustainable development of the countries targeted by their investment strategies. 82. Although the general framework described above is fully applicable to vulture funds, difficulties may arise in its implementation in practice. In fact, it is not expected that vulture funds will voluntarily undertake to respect the Guiding Principles and adjust their behaviour accordingly, which underscores the need for appropriate national and international regulation. X. Conclusions and recommendations 83. Vulture funds are inherently exploitative, since they seek to obtain disproportionate and exorbitant gains at the expense of the full realization of human rights, particularly economic, social and cultural rights, and the right to development. Seeking the repayment in full of a sovereign debt from a State that has defaulted, or is close to default, is an illegitimate outcome. In a debt crisis, more than financial obligations are at stake. 84. The duty to observe due diligence to prevent a negative impact on and potential violations of economic, social and cultural rights applies to all States and stakeholders, including the management of vulture funds. Therefore, assessments of the impact of their activities on the enjoyment of economic, social and cultural rights should be made systematically. 85. Excessive claims awarded to vulture funds have allowed them to reap profits at the expense of the welfare and sustainable development of the poorest countries, without taking due account of the negative consequences of such actions on the State’s capacity to fulfil its human rights obligations. 86. The Advisory Committee recommends to the Human Rights Council that it: (a) Maintain the issue of vulture funds and human rights on its agenda in order to assess the impact of their activities on economic, social and cultural rights and the right to development, and to support further initiatives aimed at identifying and curtailing illegitimate activities by vulture funds; (b) Explore further ways of mainstreaming human rights in the context of debt restructuring workouts and operationalizing processes aimed at assessing and monitoring the negative impact of the activities of vulture funds on the full enjoyment of economic, social and cultural rights and on the realization of the Sustainable Development Goals; (c) Commend the work of the African Legal Support Facility, and call upon States to support the expansion of this mechanism so as to assist developing countries in litigation with vulture funds and other similar, speculative ways of manoeuvring on financial markets; (d) Adopt a new resolution, following the examination of the present report, in which it would entrust the Advisory Committee with the follow-up of the issue in order to make concrete recommendations to States and relevant stakeholders. A further study reviewing relevant national legislation and case law, as well as good practices would help States in the process of enacting further regulations. 21