A/HRC/RES/58/9 and to consider using the multidimensional vulnerability index, as appropriate, while engaging collaboratively in terms of international assistance and cooperation, all of which contributes to the realization of economic, social and cultural rights; 26. Urges States to engage in a strengthened multilateral response to support countries with unsustainable debt burdens, with the meaningful participation of the countries concerned and all relevant actors, to prioritize government expenditure on the achievement of the Sustainable Development Goals, which cover a wide range of issues relating to economic, social and cultural rights, and, as appropriate, the use of debt swaps for the Goals, and to develop measurements of progress on sustainable development that complement and go beyond gross domestic product; 27. Calls upon States to take into consideration their economic, social and cultural rights obligations when promoting inclusive and effective international tax cooperation, as it enables countries to effectively mobilize their domestic resources, and to continue to engage constructively in the process towards developing a United Nations framework convention on international tax cooperation; 28. Welcomes the activities carried out by the Office of the High Commissioner on the promotion of economic, social and cultural rights, mainly through technical cooperation, and notes with appreciation the work of its field offices, its relevant reports to United Nations bodies, the development of in-house expertise, including on human rights indicators, and its publications, studies, training and information activities on related issues, including through new information technologies; 29. Calls upon States to secure ambitious outcomes at the Fourth International Conference on Financing for Development, in 2025, and at the Second World Summit for Social Development, in 2025, to close the Sustainable Development Goal financing gap and the social protection financing gap, to accelerate the implementation of the 2030 Agenda and the achievement of the Sustainable Development Goals, and to advance the realization of economic, social and cultural rights, all of which are interrelated and mutually reinforcing; 30. Decides to convene, at its sixty-first session, a panel discussion, to be organized by the High Commissioner, accessible to persons with disabilities and open to the participation of States, local authorities, relevant treaty bodies and the special procedures of the Human Rights Council, academia, civil society and other relevant stakeholders, on promising practices and measures to mobilize public resources to finance sustainable development in a manner consistent with States’ economic, social and cultural rights obligations and reflecting on the outcomes of the Fourth International Conference on Financing for Development and the Second World Summit for Social Development that will be held in 2025; 31. Requests the Secretary-General to prepare and submit to the Human Rights Council, at its sixty-fourth session, a report, in formats accessible to persons with disabilities, on the question of the realization in all countries of economic, social and cultural rights under agenda item 3, with a special focus on the mobilization of public resources to finance sustainable development in a manner consistent with States’ economic, social and cultural rights obligations, taking into consideration the outcomes of the panel discussion to be convened at the sixty-first session; 32. Requests the Human Rights Council Advisory Committee to prepare a study, in consultation, where possible, with the Office of the High Commissioner, in formats accessible to persons with disabilities, on the achievement of social justice through the legal enforcement of economic, social and cultural rights by national courts and to present the study to the Human Rights Council at its sixty-fourth session; 33. Decides to remain seized of this issue and to consider taking further action in order to implement the present resolution. 56th meeting 3 April 2025 [Adopted without a vote.] 7