A/HRC/RES/28/19 Deeply concerned that one billion children are deprived of one of more essential services for their survival and development, Considering that economic policies are not neutral in their effect on children’s rights, Recognizing that comprehensive investment in the rights of the child is broader than the mobilization, budgeting and spending of public resources, Conscious that the realization of the rights of the child may be affected by a range of factors, such as financial or economic crisis, illicit financial flows, emergencies, terrorism, armed conflict, inadequate legal protection, the adverse impact of climate change, natural disasters, food and water insecurity, poverty or global inequalities, Recognizing that long-term debt may have an impact on States’ ability to mobilize resources for the protection and realization of the rights of the child, and stressing in this regard the importance of effective debt management as an element in ensuring long-term debt sustainability, Deeply concerned that extreme poverty and social exclusion persist in all countries of the world, regardless of their economic, social and cultural situation, that their extent and manifestations are particularly severe in developing countries, and that children are among those in the most vulnerable situations, and noting that the girl child experiences particular vulnerabilities as a consequence of multiple forms of discrimination, Recognizing that transparent, inclusive, participatory and accountable governance and fiscal processes play a critical role in combating corruption and ensuring efficient resource mobilization, allocation and spending for the protection and realization of the rights of the child, Reaffirming that equitable, sustained and broad-based investment in children for the protection and realization of their rights lays the foundation for a just society, a strong economy and a world free of poverty, Recognizing that the enhancement of international cooperation to support national efforts in the field of human rights is essential for the full achievement of the purposes of the United Nations, including the effective promotion and protection of all human rights, including the rights of the child, 1. Takes note with appreciation of the report of the United Nations High Commissioner for Human Rights entitled “Towards better investment in the rights of the child”;8 2. Calls upon all States to ensure the enjoyment by children of all their human rights, in accordance with the Convention on the Rights of the Child, without discrimination of any kind, and in this regard emphasizes the fundamental link between laws, policies and budgets and the responsibility of States to ensure that relevant national laws and policies are translated into transparent, participatory and accountable budgets and spending for the promotion, protection and realization of the rights of the child; 3. Also calls upon States to undertake all appropriate legislative, administrative, judicial and other measures for the implementation of the rights recognized in the Convention on the Rights of the Child and, with regard to economic, social, and cultural rights, to take such measures to the maximum extent of their available resources and, where needed, within the framework of international cooperation; 8 A/HRC/28/33. 3