Troisième Commission, 34e séance plénière - Assemblée générale, 81e session Assemblée générale Date: 29 October 2026 Language: English Transcript: https://transcripts.un.org/fr/ga/c3/81/34?lang=en Transcripts available through this tool are created by using automatic speech recognition and are not official records nor official documents of the United Nations. Official records and official documents are available on the Official Document System of the United Nations. --- GA · Chair of the Third Committee [14:44]: Good afternoon, colleagues. The thirty-fourth meeting of the Third Committee at the eighty-fourth session of the General Assembly is called to order. I now invite the committee to continue its consideration of agenda item 70, entitled "Promotion and protection of human rights," and its sub-items A to D. I now welcome the Chair of the Working Group on the issue of human rights and transnational corporations and other business enterprises, Mr. Robert McCorquodale. Participants wishing to make comments and pose questions to the speaker are invited at this time to press their microphone button within the next three minutes, after which the list will be closed. The time limit for each speaker will be announced before the floor is given to the first speaker. I thank you for your cooperation. I now invite the Chair of the Working Group on the issue of human rights and transnational corporations and other business enterprises to make an introductory statement. Mr. McCorquodale, you have the floor. UN · Chair of the Working Group on Business and Human Rights [15:57]: Thank you very much, Madam Chair. Excellencies, distinguished delegates, and esteemed colleagues. The Working Group on Business and Human Rights is pleased to present today to the General Assembly its thematic report on corporate governance, business, and human rights. Corporate governance is a governing structure that steers and oversees a company's direction, strategy, management, and compliance. The key message of this report is simple. Directors and senior executives of large companies must respect human rights as part of good corporate governance. The effectiveness of the application of the United Nations Guiding Principles on Business and Human Rights by companies relies on good corporate governance and executive leadership to ensure that decision making and corporate culture are aligned with respect for people and the planet. and that these are embedded throughout all operations. Thus, the report recommends that the implementation of the guiding principles should form part of all directors' duties and part of the responsibilities of all senior executives. And if human rights do not form part of these duties and responsibilities, then it can lead to considerable adverse human rights impacts, affecting workers, communities, and other rights holders. as well as the company and its directors and senior executives. For example, during the armed conflict in Syria in the last decade, Lafarge, a major French cement company, paid 5.59 million euros to armed groups, including ISIS, to ensure its cement plant in Syria continued operating. And in 2026, a French court held that the company had been financing terrorism and the company must pay a fine of 1.12 million euros. And the then CEO and a number of the other senior executives were sentenced to three to six years imprisonment. These decisions, made at the highest level in the company, were about making profit. They were not about the impact of financing of terrorists on the human rights of all those affected by the armed conflict, including their own workers. That's an example of poor corporate governance, which affects human rights as well as impacting, of course, on international peace and security, which is why this report is so important before the General Assembly. This report makes clear that to avert such consequences, states must regulate, monitor, and sanction companies in line with the state's duty to respect human rights and protect human rights under the guiding principles, so that preventing and addressing effectively business-related human rights impacts becomes the normal part of leading a company today. To that end, the working group recommends that states ensure that corporate law, securities regulation related corporate governance frameworks explicitly align corporate governance systems with human rights protections, including about the environment and climate change. In terms of specific action, the report recommends that states clarify that directors' duties include the identification, prevention, and mitigation of adverse human rights impacts. as well as those arising through their subsidiaries, in value chains, and with other business relationships. States should also ensure that the corporate governance frameworks, including for state-owned enterprises, require businesses to take human rights considerations into account in decision-making. Similarly, states should ensure that the corporate purpose and directors' duties frameworks do not operate solely on shareholder primacy, where this prevents adequate consideration of human rights impacts. Instead, states should ensure that stakeholder interests, including those of workers and affected communities, are meaningfully integrated into governance frameworks. There are a few state practices which do this already. In addition, the working group recommends states enact mandatory human rights due diligence legislation in line with the guiding principles. This includes providing clear guidance to companies to include human rights considerations within performance evaluation and remuneration of executives and other senior management, and enact legislation that includes sanctions against a company and against its directors and senior executives personally where there's a lack of effective oversight and management of adverse human rights impacts of a company's activities. Excellencies, companies must also act to ensure their corporate governance respects human rights as expected under the Guiding Principles. Thus, the report recommends that companies integrate respect for human rights into core governance principles, with direct board oversight and with integrated risk management and human rights due diligence systems. It calls on businesses to put in place effective human rights policies and processes, including human rights due diligence and heightened human rights due diligence in conflict-affected situations, which are reviewed regularly by the board and by senior executives. In addition, the report recommends that businesses embed human rights into corporate strategy, risk management, performance evaluation, and remuneration across the company. There are few, but too few, examples of good corporate practice in this regard. The report makes the point that human rights risk can be material to a company and should be treated as such in risk management and in reporting to the board of directors, and that there should be human rights expertise on the board. The report acknowledges that approaches to corporate governance and decisions made at board and executive level in large businesses have impacts worldwide, including on small and medium-sized enterprises. If there has been a corporate breach of human rights, too often the only remedy under state law is a remedy to the company itself or no remedy at all. Those are are not remedies to the victims of those actions, as is required by the guiding principles. The report recommends that there should be access to remedy by effective rights holders of those decisions by directors and senior executives. These should include whistleblowing channels, ombudsman person offices. There should also be internal investigation procedures, as well as effective operational level grievance mechanisms in accordance with the guiding principles. These can identify harm and potential risks at an early stage, as well as enabling corrective measures and or compensatory remediation. Such mechanisms also help directors and senior executives to understand the broader human rights landscape and respond to systemic issues, as well as undertake tracking as part of human rights due diligence and provide effective remedies. Excellencies. Good corporate governance is a positive practice that can ensure there are both profits for the company and protection for people and the planet. It is part of the risk-based approach to human rights of the Guiding Principles. If states do not bring in legislation and companies do not act to ensure good corporate governance in alignment with the Guiding Principles, there could be many more Lafarge cases arising with adverse impacts on human rights. as well as adverse impacts on international peace and security. The Working Group therefore hopes that states and companies act promptly to give effect to its recommendations and prioritise the actions that the Working Group has outlined in its present report. Thank you. GA · Chair of the Third Committee [24:23]: I thank the Chair of the Working Group on the issues of human rights and transnational corporations and other business enterprises. I will now open the floor for questions or comments to Mr. McCorquodale. As per past practice, I ask delegations to limit their comments to three minutes. I thank you for your kind cooperation. I now give the floor to the distinguished representative of the European Union, to be followed by the representatives of Colombia and the United Kingdom. EU · EU [24:56]: Thank you, Chair. I have the honour to speak on behalf of the European Union and its Member States. We thank the UN Working Group on Business and Human Rights for its report on the responsibilities of directors and senior executives in large companies. We also thank the working group for organizing the first forum on business and human rights for Western Europe, held in Strasbourg in September, as well as the annual forum and the regional forums, which remain important multi-stakeholder spaces to sustain momentum and exchange on practical implementation. As we mark the 50th anniversary of the UN Guiding Principles and 50 years since the endorsement of the OECD Guidelines for Multinational Enterprises, the EU reaffirms its strong commitment to ensuring that business activity goes hand in hand with respect for human rights, including labour rights and environmental protection. The UN and its Member States will continue to step up efforts to uphold international law and human rights, including through our trade relations and development cooperation, with particular attention to persons in vulnerable situations. We recognize the profound impact that corporate activities can have on individuals and remain committed to ensuring that companies uphold their responsibility to respect human rights. In this regard, EU legislation on corporate sustainability due diligence and on combating forced labor provides an important basis for supporting these efforts and advancing responsible business conduct. We will continue to promote the effective implementation of the UN Guiding Principles on Business and Human Rights, including the ILO's fundamental principles and rights at work. We also reaffirm our support for the UN Working Group and remain constructively engaged in discussions towards a consensus-based global instrument on business and human rights. We have one question. Could you please share further reflections on the working group's cooperation across the United Nations system, including with the specialist agencies? And as a follow-up, where do you see scope for further improvement and how can Member States contribute to enhancing synergies? I thank you. GA · Chair of the Third Committee [27:20]: I thank the distinguished representative of the European Union. I now give the floor to the distinguished representative of Colombia. Colombia [27:30]: Thank you very much, Madam Chair. Chair, Colombia, thanks to working group for presenting its report. and acknowledges its valuable work in order to strengthen the implementation of the Guiding Principles on Businesses and Human Rights. We agree with the central premise of the report: business governance that reflects human rights is a fundamental element in the responsibility of businesses to respect those rights, and demands that its commitment be reflected in the decisions of the senior management. We value in particular this emphasis. With respect to human rights, part of the strategic decisions, when human rights is taken into account, then the business can respond to these rights. Businesses can help to promote human rights through job creation and strengthening local economies as a complement to the action of the State, and not to replace it. For Colombia, respect for human dignity is not an obstacle for economic growth, but rather its basis. And that is why we share the concern that human rights reach boards only when they have a financial interest. And this is what is included in the report, the a good performance in human rights leads to an improvement in assets, human dignity and competency reinforce each other, given the fact that the The decisions of large, medium, and small-sized enterprises must have clear rules, as well as international cooperation that will strengthen their abilities to carry out due diligence without disproportionate burdens and which guarantee effective reparation mechanisms. We reaffirm our commitment to the implementation of the Guiding Principles and to a business governance that respects human rights. Thank you very much. GA · Chair of the Third Committee [29:29]: I thank the distinguished representative of Colombia. I now give the floor to the distinguished representative of the United Kingdom, followed by the Russian Federation and Croatia. United Kingdom of Great Britain and Northern Ireland [29:41]: Thank you, Chair. The United Kingdom thanks the Working Group for its reports on corporate governance and business and human rights. We welcome its focus on the role of corporate governance in advancing the implementation of the UN Guiding Principles on Business and Human Rights. We recognise the role of boards and senior management in ensuring respect for human rights shapes business decisions. As the report highlights, this means looking at risks to people, not just risks to the company. The UK remains committed to promoting responsible business conduct, preventing business-related human rights abuses, and supporting access to effective remedy. We expect all UK businesses to respect human rights throughout their operations and supply chains. The UN Guiding Principles and the OECD Guidelines provide important frameworks preventing harm to workers and communities. Investors also have a role in encouraging businesses to respect human rights. What practical steps can board and senior management take to ensure that human rights policies lead to meaningful changes in business decisions and outcomes for affected people? Thank you. GA · Chair of the Third Committee [30:52]: I thank the distinguished representative of the United Kingdom. I now give the floor to the distinguished representative of the Russian Federation. Russian Federation [31:02]: Madam Chair, we read with interest the report that has been submitted. We concur with the authors that corporate governance based on respect for human rights is one of the key components for corporate responsibility in business. In a Russian legal system, respect for human rights and entrepreneurship is governed by a host of norms which determine obligations of boards of directors and responsibility of senior management in various areas of Russian law, including corporate, labor, criminal, administrative, and ecological law. According to Russian legislation, members of boards of directors and the general director have an obligation to operate for the benefit of society in a good faith way. In the context of respect for human rights, this includes due diligence. A senior manager cannot fulfill a decision of board of directors or shareholders if they run counter to the law. Furthermore, governing operations of major companies is done through soft law. An A good example is the Russian Bank Code of Corporate Governance, which recommends board of directors of public companies to actively assess ethical, social risks and incorporate sustainable development principles in long-term strategy. We have to note Chair, that paragraph 90 of the report is excessively intrusive. Business communities can view those recommendations as an instrument for coercion. At the same time, we believe that the main goal of the UN Guiding Principles for Human Rights and Entrepreneurship is to eradicate threats of negative impact on human rights, rather than imposing new and at times contentious standards. Thank you. GA · Chair of the Third Committee [32:35]: Russian Federation. I now give the floor to distinguished representative of Croatia, followed by Malaysia and Israel. Croatia · Youth delegate [32:45]: Thank you, Madam Chair. I thank the chair of the working group for presenting the report on corporate governance, business, and human rights. It is an honor to address this meeting as you delegate of the Republic of Croatia. Croatia aligns itself with the statement of the European Union and would like to add the following remarks on its national capacity. The report sends an important message: respect for human rights is not a peripheral sustainability issue, but a core responsibility of boards and senior executives. Decisions taken at the highest level shape corporate culture, supply chains, and the lives of workers and communities, often across borders. Croatia's implementation of European framework for sustainability reporting, together with the Ministry of Finance support and businesses, and the financial sector in developing sustainable and finance capacity, represents a welcome step towards greater transparency and more responsible business practice. The next challenge is to ensure that human rights considerations are embedded in decisions rather than treated only as a reporting exercise. In my professional work in the banking sector with multinational corporate clients, I have seen how governance, transparency, and accountability shape assessments of risk and long-term business relationships. Companies that identify human rights impacts early are better positioned to build trust, strengthen resilience, and create sustainable value. Young people engage with businesses as workers, consumers, entrepreneurs, and future decision-makers. They should be equipped to understand human rights due diligence and given safe, accessible channels to raise concerns. At the same time, consultation must prioritize affected workers and communities whose knowledge is essential for identifying harm and designing effective remedies. Against this background, I would like to ask the Working Group: What practical measures should States prioritize to ensure that boards and senior executives are genuinely accountable for human rights impacts And how can young workers, professionals, and affected communities participate meaningfully in corporate decision making and access effective remedy? Thank you. GA · Chair of the Third Committee [34:57]: I thank the distinguished representative of Croatia. I now give the floor to the distinguished representative of Malaysia. Malaysia [35:06]: Thank you, Chair. Malaysia thanks the working group for its report on corporate governance, business, and human rights. Ministry recognizes that responsible corporate governance play an important role in ensuring that business activities respect human rights. As highlighted in the report, human rights consideration should not be treated merely as compliance requirements, but integrated into corporate decision making, risk management, and accountability mechanism. We also recognize the importance of strengthening human rights due diligence, particularly in identifying and addressing risks affecting workers, communities, and other stakeholders. In this regard, effective leadership, transparency, and accessible grievance mechanisms are essential to promoting responsible business conduct. Chair, at the national level, Malaysia's efforts are guided by our National Action Plan on Business and Human Rights 2025-2030. Anchored in the three pillars of the United Nations Guiding Principles on Business and Human Rights, the Action Plan focuses on governance, labour, and the environment, reflecting our commitment to fostering responsible, inclusive, and sustainable economic development. Malaysia believes that efforts to strengthen corporate accountability must also be accompanied by practical guidance and capacity building, particularly for small and medium enterprises, which may face resource and technical constraints in implementing human rights due diligence. In this regard, Malaysia would welcome the Working Group’s views on what practical measures States could undertake to assist businesses, particularly small and medium enterprises, in integrating human rights considerations into their corporate governance practices and strengthening their capacity to conduct effective human rights due diligence. I thank you. GA · Chair of the Third Committee [37:09]: I thank the distinguished representative of Malaysia. I now give the floor to the distinguished representative of Israel, to be followed by Brazil and China. Israel [37:20]: Thank you, Chair. In the past years, the Working Group on Business and Human Rights has promoted boycott and divestment from Israeli and other companies in a manner that is inconsistent with the principles of impartiality, objectivity, and neutrality. The mandate of the Working Group, as all mandates, should be implemented in accordance with these principles, rather than intense and disproportionate focus on one context. The involvement of the Working Group in the discriminatory database of the Human Rights Council, which blacklists companies that have committed no wrongdoing, cannot be reconciled with these principles of neutrality and impartiality. This is precisely how the important issue of business activity and human rights is being instrumentalized for political use. From a human rights perspective, the boycott agenda is destructive to the very population whose rights the working group supposedly aims to promote. The cost of this agenda is loss of livelihoods and bridges of coexistence. We fear that the independence of special procedures mechanisms is being jeopardized. The Working Group on Business and Human Rights has reportedly received millions in earmarked funds between 2015 and 2023. It would be illuminating to learn about the sources of external funding for this mandate in recent years. Transparency is paramount to uphold the independence of special procedures mandate holders. Thank you. GA · Chair of the Third Committee [38:52]: I thank the distinguished representative of Israel. I now give the floor to the distinguished representative of Brazil. Brazil [39:02]: Thank you, madam Chair. Brazil thanks the Working Group for its report on the role of directors and senior executives' duties in large companies regarding human rights. In particular, we welcome the report's mention of some of our good practices, such as the "lista suja" or dirty list regime, which discloses the names of individuals and corporations found to have subjected workers to conditions analogous to slavery. We have found the consequences of being listed, such as being barred from receiving public credit and excluded from government contracts, have indeed proven highly effective in driving corporate human rights compliance. Regarding directors' duties, under our penal code, directors and senior executives may be held personally and criminally liable for offenses such as reduction to a condition analogous to slavery, human trafficking, homicide, or bodily injury resulting from serious safety failures. Under our domestic environmental legislation, criminal liability extends not only to corporations, but also to directors who, knowing of the criminal conduct of others, fail to exercise their legal duty to prevent it. In our assessment, ensuring that formal corporate structures cannot serve to shield decision makers from individual liability is indispensable for the effective protection of human rights against corporate violations. Mr. Chair of the Working Group, in light of these considerations, how does the Working Group assess the potential of individual criminal accountability for senior executives as means to advance a global corporate compliance with human rights standards? Thank you. GA · Chair of the Third Committee [40:52]: I thank the distinguished representative of Brazil. I now give the floor to the distinguished representative of China, to be followed by Guatemala and the Islamic Republic of Iran. China [41:06]: Madam Chair, the Chinese delegation welcomes the Working Group's report on corporate governance, business and human rights, which is of positive significance for advancing the implementation of the UN Guiding Principles on Business and Human Rights. The Chinese government has consistently required businesses to strictly abide by the laws and regulations of China and the host countries and actively fulfill their social responsibilities. To this end, the Chinese government has issued documents such as the guidelines for compliance management of enterprises' overseas operations, among others, to strengthen guidance and regulation of enterprises' overseas investment and cooperation. China's National Human Rights Action Plan 2021-2025 incorporated adherence with the guiding principles and the implementation of human rights due diligence. urging Chinese businesses at the official level to fulfill their responsibility to respect human rights and improve corporate governance. The National Human Rights Action Plan released this June from 2026 to 2030 further sets out specific measures and objectives for corporate fulfillment of human rights responsibilities. Chinese businesses have established the China Network for UN Global Compact, requiring members to follow the Compact's 10 principles. China's textile, mining, overseas contracting, and telecom industries have also developed sector-specific implementation guidelines. Thousands of Chinese companies have voluntarily published corporate social responsibility reports. At the same time, China believes that countries differ greatly in their stages of development and economic conditions, and that governments and companies should be respected in implementing the guiding principles independently in light with their national context. China is ready to continue exchanges and cooperation with the working group and the international community, share ideas and experiences, and continuously enhance human rights protection in business activities and contribute to common development for all countries. I thank you, Madam Chair. GA · Chair of the Third Committee [43:24]: I thank the distinguished representative of China. I now give the floor to the distinguished representative of Guatemala. Guatemala [43:34]: Madam Chair, Guatemala would like to thank the working group for presenting the report. This year, 2026, marks the 15th anniversary of the adoption of the Guiding Principles on Business and Human Rights. which have become the principal international framework for guiding states and businesses in promoting respect for human rights in the context of business activities. Guatemala recognizes the importance of continuing to advance their implementation. In this context, Guatemala values the efforts of international mechanisms that facilitate the exchange of experiences and good practices in the field of business and human rights. Guatemala also wishes to thank the Working Group for its official visit to the country this year. Guatemala further values the exchanges held with national authorities, public institutions, and other relevant stakeholders, which provided an opportunity to share experiences and perspectives on this issue. And finally, Guatemala acknowledges the work carried out by the Working Group. and reiterates its willingness to continue strengthening dialogue and the exchange of experiences with the United Nations human rights mechanisms. Thank you. GA · Chair of the Third Committee [44:57]: I thank the distinguished representative of Guatemala. I now give the floor to the distinguished representative of the Islamic Republic of Iran. Iran (Islamic Republic of) [45:08]: Thank you, Madam Chair. We thank the Chair of the Working Group for his report and emphasize that corporate practices must be grounded in respect for human rights, accountability, and access to effective remedies. A critical dimension that warrants greater attention is the responsibility of corporations, their boards of directors, and senior executives in relation to unilateral coercive measures, including unilateral sanctions, and their devastating consequences for human rights. Corporate actors must not evade responsibility by invoking sanctions regimes or political considerations when their decisions restrict access to essential medicines, medical equipment, food as well as basic goods and services. States must prevent such corporate conduct, reject the extraterritorial application of unilateral coercive measures and ensure access to effective remedies for affected populations. These concerns become even more pressing when unilateral coercive measures are compounded by war and military aggression. The recent war of aggression against my country has demonstrated how civilian populations, essential infrastructure, and access to fundamental rights can be severely affected by the combined impact of military attacks and economic coercion. Businesses must neither contribute to, nor facilitate or profit from such violations. and the human rights due diligence processes must explicitly address these heightened risks. We therefore call for greater accountability of both States and corporate actors, access to effective remedies for victims, and concrete measures to prevent corporate complicity in human rights violations arising from unilateral coercive measures and armed conflict. Thank you. GA · Chair of the Third Committee [46:52]: I thank the distinguished representative of the Islamic Republic of Iran. I now give the floor to the Chair of the Working Group on the issue of human rights and transnational corporations and other business enterprises, Mr. Robert McCorquodale. UN · Chair of the Working Group on Business and Human Rights [47:09]: Thank you, Chair. Thank you for the various comments and reflections by esteemed colleagues and delegates. particularly wish to thank you for the general supportive responses you have given to us in relation to the work that we do, and I particularly note the uniform view that corporations do have human rights responsibilities, which is this year we celebrate the 15th anniversary of the UN Guiding Principles is a remarkable and impressive position that human rights are not just matters for states, but also matters for which corporations have responsibilities. And so I thank you for that response, general response. To pick up some of the various questions asked. In terms of the board themselves, one of the real difficulties is there's really expertise on boards in relation to human rights, in relation to environment, climate change, and those matters, and therefore, boards are often not well equipped to investigate these issues or recognise the materiality of them in their decision making. And similarly, though many large companies have various kind of policies about human rights and various personnel who are appointed with sustainability or human rights duties within the company, Our evidence from the various consultations we undertook showed that very few of those people report direct to the CEO, and so time and time again, the CEO is not being advised about what is happening on the ground, so that so often it's filtered through two or three or four levels before it gets to be considered. by senior management. And if boards and senior executives are meant to know and show, which are the terms of the guiding principles, what they're doing in relation to respect for human rights, if they don't know, they cannot show. And so there's a real sense to which states can make a difference by putting in place clear regulation about requiring boards and senior executives to do this. And to pick up one of the questions on that, that requires effective sanctions. Not just a lot of nice statements, not just some good corporate law which refers to the possibility that directors have duties in relation to other elements such as the environment, such as workers, such as communities, but also that there's a consequence if they don't take these matters into account. And that consequence has to be one which actually makes them considerate, and as one question asked, so that there is a degree of personal liability. In many instances, criminal liability will not be the necessary or only consequence of that, partly because, yes, sending a CEO to prison, as happened in the Lafarge case, as I mentioned, is an important marker of the seriousness of this. That is not a remedy to the victims. That is not a remedy to the workers who are held hostage. That is not a remedy to the communities which are devastated by actions of companies. And so we have to be aware of the, trying to find an appropriate way forward in relation to the appropriate remedy for the victims of decisions by boards of directors and by senior management. And that also requires within state regulation some incentives for action so that businesses have the incentive to do so. And why do I say that? Because very often, businesses in a competitive world, their competitor may be, for example, undertaking child labour or in their supply chain, or in some ways being involved in human rights abuses, perhaps of indigenous people, and therefore producing lower costs. But it is not an incentive, say, through public procurement or similarly, for companies to improve that and show they are actively doing human rights due diligence embedded across the company. then the consequences will often be that in a competitive environment, it does not make sense for businesses then to properly respect human rights as required under the Guiding Principles. And I would add, as it came up in one of the questions, in the context of a conflict, an armed conflict or other form of conflict, there is a heightened human rights due diligence requirement on companies, not just the ordinary human rights due diligence, which looks at the impact on human rights of the activity, but also the impact of that company being in that location affecting the conflict itself. And so that is also a requirement. And we look at in terms of companies having in place some committee or similar which considers a conflict situation as in advance of them occurring. Because the reality is Sadly enough, there are many conflict situations happening around the world, and there's a sense to which many of these companies know where their operations are located. They should have in advance these considerations and not leave it to the end. There was a question about the funding of the working group. The working group receives no funding from businesses or business associations. That is not a matter which we would accept funding in that regard. Some of the other questions were in terms of how we work in some of our activities. I wish to thank the delegate from Guatemala for assisting us so much in the country visit which we held in Guatemala, and that is part of our activities, which allow us to have a deep dive into the situation. And the current budgetary restrictions mean we only can do one country visit a year, and therefore we're not able to do that kind of deep dive, which is also very often, one way we can help and advise both states and companies operating in that particular country, as one of my colleagues once says, free advice which we are willing to offer to assist governments in this kind of regard. There's also an interesting question in relation to within the EU and Croatia, thank you for the delegate in relation to your experience in the banking sector. Investors are critical, and investors want to know the reality of what is happening in a company. They want to know really the real facts, the real performance, the real actions that are happening. And so often that does not occur. And that just like banks themselves need to do their human rights due diligence, companies need to be able to report accurately on that. And if the board of directors does not really know. the outcomes of what their actions are in terms of human rights, in terms of the environment, in terms of climate change. That has an impact on the investment decisions. And I think it's important to look in that context, and I appreciate the comments which the delegate from Croatia said. And I would also add, therefore, in relation to the question from the European Union, having in place, for example, in the European Union, the corporate sustainability reporting Directive is also important, as long as it is an effective directive, it is one which is harmonised across all of the EU, because otherwise companies aren't quite sure what they're reporting to, and that's also a problem, of course. in the Corporate Sustainability Due Diligence Directive, where there's no final clarity about, from a central part of the EU, about these supervisory mechanisms. They're going to be, could be different in all parts of the EU and a requirement for clarity in civil liability and on good practices. But what is required is double materiality. Because financial materiality alone, as a driver of corporations, does not always pick up the human rights impacts of their activities. And having a double materiality as an understanding by all companies for which the, um, the boards will have to take notice. very important. For example, the EU batteries regulation makes it a requirement to have in place a senior executive within a company to report on those matters. And that's part of a very straightforward way that legislation within states can be such that there is a requirement for somebody to take responsibility to senior level within a company, which begins to enforce embedding and long-term planning within a company so that they are actually working looking for what is the outcome of their activities across human rights globally. And I think that there is a sense to which if there's not that kind of expertise on the board through an incentive from state legislation, the risk is that there are more and more cases like Lafarge that occur because companies are making decisions purely on profit. And of course, companies should be after profit. That's part of how young workers, how the economy can grow. But it doesn't grow with a responsible business conduct. It grows with inherent problems of systemic human rights abuses, of abuses which begin to be compounded because companies are not at the highest level doing responsible corporate governance. And there's a sense to which that also can work hand in hand with, with states in ensuring growth, in ensuring protection of both the people and the planet in these activities. And so I'd urge you to consider strongly aspects of corporate governance so that there is that real understanding within senior levels of boards and senior levels of executives that their actions have impact on human rights, and they need to take action internally so that the issues of respect for human rights are embedded within all corporate activity. Thank you. GA · Chair of the Third Committee [57:32]: I thank the Chair of the Working Group on the issue of human rights and transnational corporations and other business enterprises. I now welcome the Special Rapporteur on the right to education, Ms. Farida Shaheed. Participants wishing to make comments and pose questions to the speaker are invited at this time to press their microphone button within the next three minutes, after which the list will be closed. The time limit for each speaker will be announced before the floor is given to the first speaker. I thank you for your cooperation. I now invite the Special Rapporteur on the right to education to make an introductory statement. Ms. Shaheed, you have the floor. UN · Special Rapporteur on the right to education [58:15]: Thank you. Madam Chair, Excellencies, and distinguished delegates, before turning to my report, I want to stress that actions undermining the integrity of the United Nations system are absolutely unacceptable. You have sanctions against the International Criminal Court, the ICC judges, the Special Rapporteur on the occupied Palestinian territory, the failure to issue a visa to Zeina Jalad, the new Special Rapporteur on unilateral coercive measures, and increasing attacks against the special procedures. I urge the United States to immediately rescind the sanctions and all states to desist from personal insults and attacks on the mandate holders. Madam Chair, my report is on the obstacles created by the international financing architecture for realizing the right to education, which I chose because I firmly believe that the right to education can only be achieved with sustained public financing, which requires transforming the international financial architecture, not just addressing the local obstacles. I heed the many voices of many students in many places calling for strong, fair public education systems, demanding reforms, denouncing funds being diverted from education, the increased inequalities this creates. In the Global South, youth protesting the priority given to debt servicing and fiscal adjustment over social services, including education. The international financial architecture is not just a technical framework to manage macroeconomic stability. It directly shapes the state's capacities to mobilize funds to fulfill economic, social, and cultural rights. The UN special procedures mandate holders, the human rights treaty bodies, and many others stress that features of this architecture undermine States' abilities to guarantee the right to education. I want to stress Yet domestic resources account for 97% of education funding, but fiscal spaces are being constrained. Globally, average education spending has declined as a share of GDP and total public expenditure. ODA for education is declining. UNCTAD and UNESCO both see the debt crisis as one of the most significant barriers to adequately fund education. Debt servicing surpasses official aid in many countries, crowding out budgets for social services. Countries most needing education financing often have the highest debt servicing burdens and least fiscal flexibility. In the current financial architecture, actors that most influence availability of resources include the IMF, the World Bank, other multilateral development banks, the Paris Club, G20, G7, private creditors, rating agencies, and bilateral aid agencies. Debt servicing, prolonged restructuring processes, austerity frameworks, reduced ODA, unequal and weak tax governance, and growing reliance on market-based financing all limit public funds for education. The World Bank and IMF greatly impact education financing through policy advice, the stamp of approval for loans, and written and unwritten conditionalities. Their governance structures and voting systems allow high-income countries to significantly influence priorities, policies, and reform agendas. But all states, including lower-income states, bear responsibility. Under Articles 2, 1 and 13 of the International Covenant on Economic, Social and Cultural Rights, States commit to take steps individually and through international assistance and cooperation to deploy the maximum available resources to progressively achieve the full realization of the right to education and others. Article 14 requires States to rapidly adopt a detailed plan of action to achieve free compulsory primary education with within a reasonable time. This means moving as expeditiously as possible towards realizing the right, even with inadequate resources. Retrogressive measures are not permitted, so any loan condition that implies an obligation on the borrowing state to adopt unjustifiable retrogressive measures is a violation of the covenant by both the borrowing and lending states. Higher-income countries should avoid causing harm abroad and support the realization of the right to education through international assistance, ensuring that aid does not undermine the development of a free public education system of the highest attainable quality. I note recent measures acknowledging the importance of social spending and education financing, but these have not resolved the structural tensions between creditor priorities, fiscal consolidation, and States’ obligations to ensure the right to education. Piecemeal reforms simply do not do. Debt governance, macroeconomic policy, and tax cooperation must be aligned, and they must comply with international human rights obligations. States have a shared responsibility for creating an international financial architecture that facilitates, not inhibits, the realization of human rights. States with greater influence in the financial architecture have greater responsibility and extraterritorial obligations to respect, protect, and promote the right to education. Therefore, I recommend that States and major actors of the international financial architecture reaffirm education financing as a core obligation under international human rights law. States should urgently expand public education financing, at least 6% in lower-income countries, and adopt legal measures for protecting education during periods of fiscal stress. Collectively, there's a need to reform the international financial architecture to protect states' fiscal space and ensure sustained public financing of education. To finalize and adopt a strong UN framework Convention on International Tax Cooperation next year; to negotiate a UN framework convention on sovereign debt, which, combined with the proposed convention on tax cooperation, can significantly transform the financing landscape; to reform sovereign debt governance so restructuring processes align with obligations to realize the right to education and safeguard fiscal space for public services; realign IMF and World Bank debt sustainability analysis and macroeconomic frameworks to better reflect human rights obligations, including financing vital services like education; conduct human rights impact assessments of fiscal reforms; end austerity measures that weaken public education; ensure transparent social spending floors that safeguard the right to education; refrain from encouraging the privatization of education and public-private partnerships as ways to address fiscal constraints; Madam Chair, to conclude, not realizing the right to education impacts intergenerational justice, democratic legitimacy, and the equitable distribution of adjustment costs. Education is an investment for long-term prosperity, well-being, and peace that is too often treated as a burden on public budgets. In the long term, I assure you, not investing in education is far, far more costlier. Thank you. GA · Chair of the Third Committee [1:06:13]: I thank the Special Rapporteur on the right to education. I will now open the floor for questions or comments to Ms. Shaheed. As per past practice, I ask delegations to limit their comments to one and a half minutes. I thank you for your cooperation. I now give the floor to the distinguished representative of Georgia, to be followed by the representatives of Morocco and Namibia. Georgia [1:06:41]: Thank you, madam Chair. We thank the Special Rapporteur for her comprehensive report. Georgia reaffirms its commitment to the right to education as a fundamental human right and the cornerstone of social inclusion. As highlighted in the report, realizing this right requires adequate and sustainable public financing. In Georgia, state funding for the education sector has increased year on year, reflecting its importance to human capital development and social inclusion. In parallel, Georgia is developing a new general education funding model. Primary and basic education are compulsory and fully financed by the state, where public preschool institutions provide free care, education, and nutrition. Georgia is also strengthening the financing of vocational and higher education. State funding is provided to all students in public vocational education institutions, and, in line with established priorities, to students in private institutions. Studies at public higher education institutions are also fully state-funded. In this context, Madam Special Rapporteur, we would welcome your views on how international financial and debt frameworks can better protect states' capacity to sustain and increase public funding in education. I thank you. GA · Chair of the Third Committee [1:07:56]: I thank the distinguished representative of Georgia. I now give the floor to the distinguished representative of Morocco. Morocco [1:08:04]: Thank you, Madam Chair. Morocco thanks Mrs. Farida Shahid for her report examining the impact of the international financial architecture on the fundamental right. Her warning is clear: in 113 countries, debt repayments exceed public expenditures on education. For Morocco, education is not simply public expenditure; it is a fundamental right, an engine of social mobility, and the foundation of inclusive development. Under the leadership of His Majesty the King Mohammed VI, this commitment is reflected in the Strategic Vision 2015-30 and the 2022-2026 Education Roadmap. In the 2025-2026 school year, the Pioneer School Program expanded to 4,626 public primary schools, reaching more than two million pupils. These efforts go hand in hand with expanding preschool access, supporting teachers, and reducing disparities, particularly in rural areas. Nevertheless, national determination alone cannot overcome structural financial constraints. Debt sustainability matters, so does the ability of states to invest in human development consistent with national ownership and long-term resilience. Our conviction is simple: education should not become the adjustment variable whenever public finances tighten. Thank you. GA · Chair of the Third Committee [1:09:21]: I thank the distinguished representative of Morocco. I now give the floor to the distinguished representative of Namibia, to be followed by Cameroon and Ireland. Namibia · Africa Group [1:09:33]: Thank you, madam Chair. The African Group thanks the Special Rapporteur on the right to education for her report and briefing today. The findings detailed in her report are timely and sobering. The Group shares the Special Rapporteur's concern at the state of global education. As noted in the report, education is woefully underfunded, despite strong efforts in the form of domestic funding. The ODA is in sharp decline, debt servicing is drowning out education, and conditionalities imposed by the global financial architecture often become constraints to the achievement of equitable, inclusive, and quality public education systems. As it stands, 6 million more children may regrettably be forced out of school by the end of 2026. That is 6 million more than the current 273 million. and most of them are in developing countries. The Group wishes to recall and reiterate the three key recommendations laid out in the report. Special Rapporteur. Excuse me. Pardon me, I made a mistake somewhere there. In addition to the United Nations framework on international tax cooperation and the proposed framework Convention on Sovereign Date, what opportunities does this upcoming SDG Summit in 2027 offer towards advancing the right to education? I thank you. GA · Chair of the Third Committee [1:10:59]: I thank the distinguished representative of Namibia on behalf of the African group. I now give the floor to the distinguished representative of Cameroon. Cameroon [1:11:09]: Thank you, Madam Chair. Cameroon welcomes the report of Special Rapporteur Shahid and reaffirms its commitment to the core objective of leaving no child behind in the realization of the right to education. Domestically, our ministries of basic education and social affairs are targeting barriers that restrict access to education, particularly for children with disabilities, and are actively implementing reforms to transition from traditional schooling to truly adapted educational system. However, substantial bottleneck remain, ranging from a critical shortage of specialized pedagogical material to the high cost of training educators in in inclusive methods, particularly within our rural and remote communities. Madame la Présidente, pour garantir une véritable équité éducative, nous devons impérativement traduire les cadres théoriques en actions matérielles concrètes et adaptées à nos réalités. Adapted to our realities. And our question is, what are the best practices that are identified under your mandate in order to accelerate generalized training for pedagogy adapted to reflect the needs of persons with disabilities? And how do Member States intend to cooperate with multilateral organizations to facilitate the generation of pedagogical material which is adapted to people's needs in order to make this accessible to low-income families? Thank you, Madam Chair. GA · Chair of the Third Committee [1:12:35]: I thank the distinguished representative of Cameroon. I now give the floor to the distinguished representative of Ireland, followed by Brazil and the European Union. Ireland [1:12:45]: Thank you, Chair. Ireland aligns itself with the statement to be delivered by the EU and thanks the Special Rapporteur for her report on obstacles to realizing the right to education under the international financial architecture. We welcome the report's focus on the importance of international cooperation, financing arrangements, and safeguards that enable states to mobilize and allocate resources effectively for education, particularly for those most at risk of exclusion. Ireland remains committed to the right to education and to advancing gender equality. Our international development policy, A Better World, prioritizes girls' education and education in emergencies. Ireland has renewed its commitment to the Global Partnership for Education and will surely announce a new commitment to the Education Cannot Wait. Working together, we can help ensure that every child, especially every girl, can learn, thrive, and realize their full potential. Special Rapporteur, what specific changes would you like international financial institutions to make to ensure that education budgets are protected? during debt restructuring processes, while maintaining broader fiscal sustainability. I thank you. GA · Chair of the Third Committee [1:13:59]: I thank the distinguished representative of Ireland. I now give the floor to the distinguished representative of Brazil. Brazil [1:14:06]: Thank you, Madam Chair. Brazil thanks the Special Rapporteur for her insightful report on the importance of realizing the right to education within the international financial architecture. Investing in children is a non-negotiable obligation with long-term benefits to national growth. From a human rights perspective, investing in children is part of state's responsibility to protect children's rights and to fulfill their obligations under the Convention on the Rights of the Child. We fully agree with the rapporteur that the right to education generates enforceable obligations and cannot be reduced to a merely aspirational target. Aligned with the commitments we assumed at the first ministerial conference to end violence against children in Bogota, Brazil is dedicated to submitting an annual progress report monitoring state investments in children. In addition to ensuring transparency and accountability regarding the results of government actions, this data directly guides the scaling and equitable allocation of public resources. Published periodically, these evaluations underscore the fundamental role of robust financing in securing children's rights. Reflecting this commitment, in 2025, Brazil allocated roughly 6% of its GDP to education, in line with the recommendations of the Special Rapporteur. Madam Rapporteur, how can reform of the IMF and the World Bank better ensure that sovereign debt burdens no longer GA · Chair of the Third Committee [1:15:38]: I thank the distinguished representative of Brazil. I now give the floor to the distinguished representative of the European Union, to be followed by Japan and Malaysia. EU · EU [1:15:49]: Chair, the EU and its member states welcome the report of the Special Rapporteur. We reaffirm the right to education for all, without discrimination of any kind, and our commitment to achieving SDG 4. Sustained public financing is key to achieve free, equal, inclusive, and quality education. The international financial architecture can shape states' capacity to comply with the minimum core obligations under ISESCR, including the mobilization of maximum available resources and refraining from adopting regressive measures that undermine the realization of economic, social, and cultural rights. The EU supports efforts to enhance debt transparency, responsible lending and borrowing, and effective debt relief mechanisms to enable long-term and rights-based development strategies. Strengthening tax systems, tackling illicit financial flows, and improving governance are also necessary to accelerate progress towards the SDGs. These efforts must be supported by effective, accountable, and inclusive institutions and a global financial system that allows all countries to mobilize resources. Finally, the meaningful participation of youth on issues that directly concern them is key. Madam Special Rapporteur, what best practices can States and the international community implement as priority measures to advance the right to education? I thank you. GA · Chair of the Third Committee [1:17:19]: I thank the distinguished representative of the European Union. I now give the floor to the distinguished representative of Japan. Japan · Special advisor to the Japanese delegation [1:17:27]: Yes, thank you, madam Chair. I am honored to be here as a special advisor to the Japanese delegation based on the recommendations put forth by Japanese women's NGOs, a tradition that has endured since 1957. Regarding the special report, the report and presentation, Japan recognizes that achieving the right to education requires both sustainable funding and equitable, high-quality education for all, including girls. As a molecular scientist and a faculty member at Japan Women's University, I am deeply committed to fostering and developing the next generation of women researchers in these fields. Under the concept of human security, Japan continues to promote investment in people, along with partners, including those in Africa, with a focus on primary education and strengthening women's empowerment and resilience. Furthermore, Japan actively promotes the Women, Peace, and Security agenda. In conclusion, Japan remains firmly committed to the realization of the right to education and will continue to be an active contributor to this agenda within the SARD Committee and beyond. I thank you. GA · Chair of the Third Committee [1:18:52]: I thank the distinguished representative of Japan. I now give the floor to the distinguished representative of Malaysia, to be followed by Italy and Nigeria. Malaysia [1:19:03]: Thank you, madam Chair. Malaysia thanks the Special Rapporteur for her report and recommendations. Malaysia recognises education as a fundamental human right and a key driver of sustainable development, social mobility and poverty reduction. We are concerned that rising debt burden, high borrowing costs and declining development assistance are limiting the ability of many developing countries to invest in education. Madam Chair, financial constraint must not come at the expense of access to quality education. As highlighted in the report, sustainable public financing is essential to ensure that education remains accessible and affordable. Malaysia continues to prioritise education through sustained public investment. Under our Budget 2027, the allocation for the Ministry of Education increased to nearly US$17 billion. This supports efforts to improve educational quality, upgrade school infrastructure, and expand access to learning opportunities. Malaysia would like to ask the Special Rapporteur what practical measures can the international community take to help developing countries manage debt pressure and expand their fiscal space while ensuring that education spending is protected and the right to quality education is upheld? I thank you. GA · Chair of the Third Committee [1:20:26]: I thank the distinguished representative of Malaysia. I now give the floor to the distinguished representative of Italy. Italy · Youth delegate [1:20:33]: Mr. Chair, I address you today as one of the Italian youth delegates to the United Nations. Let me begin by thanking the Special Rapporteur. We particularly commend her engagement with youth, including through the Right to Education Youth Network. Italy considers education as a key to civil, cultural, social, and economic growth of every country. It is also fundamental for the personal development of each human being and for the full enjoyment of fundamental freedoms. Guided by the principle of leaving no one behind, Italy co-hosted together with Nigeria the 2026-2030 Replenishment Campaign of the Global Partnership for Education, which culminated in the Multiply Possibility High-Level Event on the margins of the General Assembly High-Level Week. Italy doubled its contribution to the GPE and the replenishment campaign was a great success, mobilizing additional 3.5 billion US dollars in international resources. while partner countries committed almost 470 billion US dollars in domestic financing for education. These results will help transform the lives of millions of children in nearly 90 partner countries. As young people, we are not merely observers of education systems; we are part of them, and we experience their impact every day. In line with commitment 22 of the Declaration on Future Generations, we reaffirm the urgency of investing in inclusive, equitable, and quality education for all. Madam Special Rapporteur, how How can States ensure that young people are not merely consulted, but have a meaningful seat at the table when decisions on education financing are made? I thank you. GA · Chair of the Third Committee [1:22:05]: I thank the distinguished representative of Italy. I now give the floor to the distinguished representative of Nigeria, to be followed by Israel and Bangladesh. Nigeria [1:22:15]: Thank you, Madam Chair. Nigeria aligns with the African Group statement and considers education as a foundation for national development, poverty reduction, and opportunity. Financial difficulties should not deny children and young people access to quality education. Debt service, high borrowing costs, and inadequate international support constrain education funding, affecting school budget, teachers, and learning materials, particularly in rural and remote communities. Nigeria is expanding educational opportunities. The Nigeria Education Loan, NEL Fund, provide interest-free loans to eligible students for institutional charges and upkeep, promoting access to higher education. Debt arrangements should protect education funding. International assistance should complement national efforts and reflect developing countries' priorities. Madam Special Rapporteur, thank you for your report. What practical steps can governments and international financial institutions take to protect funding for schools and teachers during periods of debt and financial pressure? I thank you. GA · Chair of the Third Committee [1:23:15]: I thank the distinguished representative of Nigeria. I now give the floor to the distinguished representative of Israel. Israel [1:23:23]: Thank you, Chair. The right to education is not merely about access or financing. It is about what we teach, the values we instill, and our responsibility to preserve historical truth. Today, antisemitism is increasingly normalized in educational institutions. Jewish students experience intimidation. Israeli researchers face academic boycotts, canceled lectures, and exclusion from academic life. Too often, universities and university administrations fail to act or actively contribute to this exclusion. These are not isolated incidents. They reflect serious institutional failures. When antisemitism and Holocaust distortion are tolerated in classrooms and academic discourse, they undermine democratic values and serve extremist agendas. Generations of Palestinian children are being taught hatred, the glorification of violence, and antisemitism through UNRWA textbooks. The consequences of this education were tragically demonstrated on October 7. Madam Special Rapporteur, what concrete steps will your mandate take to address the normalization of antisemitism in academia and the distortion of Holocaust history in education? I thank you. GA · Chair of the Third Committee [1:24:44]: I thank the distinguished representative of Israel. I now give the floor to the distinguished representative of Bangladesh, to be followed by Cuba and the Islamic Republic of Iran. Bangladesh [1:24:56]: Thank you, Madam Chair. Bangladesh thanks the Special Rapporteur for her insightful presentation and important work. We appreciate her report’s findings on how the current international financial architecture severely obstructs States’ ability to mobilize domestic resources and fulfill the right to education. The findings of the report are sobering. Especially, the cuts in ODA, the annual education financing gap of approximately $97 billion in lower-income countries, which impedes them from achieving SDG 4 by 2030. It is also concerning that debt repayments exceed public education spending in 113 countries. Madam Chair, Bangladesh Constitution recognizes education as a fundamental principle of state policy. We have made significant progress in enhancing access to education, particularly for girls, through free textbooks, stipend programs, and other targeted measures. We are also working to increase investment in education, including technical and vocational education, and strengthen teachers training. Bangladesh underscores the need to reform the international financial architecture to ensure fair debt arrangements, affordable financing, and more fiscal space for developing countries. We also support strong international tax cooperation to address tax avoidance and illicit financial flows so that countries can mobilize more domestic resources. Finally, Bangladesh looks forward to welcoming and extending all support to the Special Rapporteur during her forthcoming visit to Bangladesh. Thank you, Madam Chair. GA · Chair of the Third Committee [1:26:25]: I thank the distinguished representative of Bangladesh. I now give the floor to the distinguished representative of Cuba. Cuba [1:26:33]: Thank you very much, Madam Chair. We'd like to welcome the Special Rapporteur and thank her for her presentation. The Cuban constitution enshrines the right to education as a right for all people and a responsibility of the state. We guarantee free and universal education services, quality education, for the overall development from kindergarten to university education, as well as post-graduate programs. Uh, boys, uh, girls, and adolescents have a right to, to an education of quality, which is inclusive and safe and equitable, which contributes, uh, to the development of their personalities and, uh, the development of their potential. directed towards understanding solidarity and peace, environmental protection, as well as sustainable development, and respect for human rights. However, our efforts in the area of education don't escape the efforts of the blockade imposed by the United States government, and which has increased this year with the oil siege and secondary sanctions. The impact of this criminal policy on education has been significant. The economic impact on the sector since February 2026 equals $100 million. Eight minutes of a blockade is eight minutes for financing education for deaf children in Cuba. For this reason, we invite the Special Rapporteur to continue to insist on her report on the UCMs. Thank you very much. GA · Chair of the Third Committee [1:28:03]: I thank the distinguished representative of Cuba. I now give the floor to the distinguished representative of the Islamic Republic of Iran. Iran (Islamic Republic of) [1:28:12]: Thank you, madam Chair and madam Special Rapporteur. The realization of the right to education is a shared responsibility. The imposition of unilateral coercive measures and economic blockades undermines the capacity of targeted states to mobilize their domestic resources in accordance with their obligations under international law. Armed conflicts also constitute significant obstacles to the realization of the right to education. The unlawful military aggression by the United States and the Zionist regime against the Islamic Republic of Iran resulted in the destruction of 38 universities and research centers and 853 schools and educational facilities, killing 337 students and educators and injuring a further 207. The brutality of these attacks is exemplified by the bombing of Shajarat Tayyiba Primary School in Minab, a horrific war crime that claimed the lives of at least 168 schoolchildren. I would like to ask the Special Rapporteur what concrete measures she has taken or intends to take to address this grave violation of the right to education and to ensure accountability for those responsible. Thank you. GA · Chair of the Third Committee [1:29:24]: I thank the distinguished representative of the Islamic Republic of Iran. I now give the floor to the distinguished representative of El Salvador, to be followed by the Russian Federation and Ukraine. El Salvador [1:29:39]: Thank you very much, Madam Chair. We'd like to thank the Special Rapporteur on the right to education, Farideh Shahid, for introducing her report. El Salvador acknowledges the importance and the need to guarantee access to equitable and quality education as part of strengthening development, as a way of reducing the inequality gaps, and to strengthen the social fabric, which would be based on respect and opportunities. That is why, besides complying with the constitutional mandate in terms of mandatory and free education, My country has made significant investment through the educational reform called My New School and the programme Two Schools a Day, designed to offer safe learning spaces for children which are conducive to the overall development of students. As part of these efforts, President Nayib Bukele announced last August an increase in the education investments, guaranteeing more than 8% of the GDP, with the objective of continuing to strengthen public education on the premise that public services should offer the highest standards of education. And so we have promoted a scholarship program where we provide higher education to students from the public sector. We reiterate our commitment with a sustained public investment in education and with the strengthening of conditions, which would make it possible to guarantee the effective exercise of this right as. GA · Chair of the Third Committee [1:31:10]: I thank the distinguished representative of El Salvador. I now give the floor to the distinguished representative of the Russian Federation. Russian Federation [1:31:20]: Madam Chair, we closely read the report of Madam Shaheed, and we share the premise that education is an investment in long-term prosperity, well-being, and peace. The current international financial system is placing many developing states before an unjust choice between serving debt obligations at high interest rates and addressing the social needs of their citizens. As a result, expenditures for education are undermining access to knowledge and reduced expenditures on education is undermining access. In Russia, education is a state priority. We have a decree which recognizes a special status and the significance of the profession of teachers, who help to bring up citizens, harnessing intellectual, moral, and cultural potential for current and future generations. We have a goal of every child in large cities, small cities, and in northern and far east villages villages have equal opportunities for high-quality education, and for this to become a reality. Thank you. GA · Chair of the Third Committee [1:32:26]: Thank you, distinguished representative of the Russian Federation. I now give the floor to the distinguished representative of Ukraine, to be followed by Croatia and Portugal. Ukraine [1:32:38]: Madam President, Ukraine remains firmly committed to ensuring the right to education. Since Russia launched its full-scale invasion in 2022, over 4,200 educational institutions in Ukraine have been damaged or destroyed. Constant air raid alerts, displacement, and attack on energy infrastructure continue to disrupt learning for millions of children. Yet in wartime, education remains a national priority for Ukraine. Today, over 80% of schoolchildren have access to shelters, compared to just 10% in 2022. In frontline regions, we have established 124 underground schools. These efforts have helped nearly 4.2 million children return to learning this September. Meanwhile, the situation on the temporarily occupied territories, where some 1.6 million Ukrainian children remain, presents an entirely different picture. As documented by UN human rights mechanisms, Russia systematically suppresses Ukrainian language education, imposes its curricula, and persecutes those who resist. Schools are increasingly transformed into instruments of indoctrination and militarization, with children subjected to military patriotic training, propaganda, and glorification of aggression. This is not simply a violation of the right to education; it is a deliberate assault on children's identity, language, and cultural heritage. We call on you, Madam Special Rapporteur, and the wider international community to pay increasing attention to these challenges. Thank you. GA · Chair of the Third Committee [1:34:07]: I thank the distinguished representative of Ukraine. I now give the floor to the distinguished representative of Croatia. Croatia · Youth delegate [1:34:14]: Thank you, Madam Chair. I thank the Special Rapporteur for her report. Croatia aligns itself with the statement of the EU. The report makes clear that the right to education cannot be separated from decisions on debt, taxation and public expenditure. Education must remain a public and common good. Even under fiscal pressure, states should protect the financing need for free, high-quality public education, particularly for people facing poverty. In this context, Croatia's provision of free school meals for all primary school pupils, together with continued support for textbooks and pupil transport is a welcome example of how public investment can reduce costs for families and promote equal access. As a student of both economy and law on two different universities, I am particularly aware that fiscal choices are never purely technical. They determine whose opportunities are protected and whose future may be postponed. Young people are directly affected by these decisions. Yet, we are rarely present when education budgets, debt arrangements, or reforms are designed. Meaningful participation requires more than consultation after decisions have already been made. Young people need accessible information, the opportunity to contribute at an early stage, and clear feedback. Against this background, I would like to ask the Special Rapporteur. What practical mechanisms would you recommend to ensure that young people can meaningfully influence decisions on education financing and that their contributions are reflected in? GA · Chair of the Third Committee [1:35:47]: I thank the distinguished representative of Croatia. I now give the floor to the distinguished representative of Portugal, to be followed by Cote d'Ivoire and Romania. Portugal [1:35:59]: Thank you, Chair. Portugal warmly welcomes Ms. Farida Shahid and reaffirms its full support to her mandate. We also thank her for the presentation of her report. Sustainable public financing is key to achieve free, equal, inclusive, and quality education. As a cross-cutting human right, education is essential for the promotion of equality, social inclusion, health, or sustainable development. Portugal recognizes the importance of the ongoing discussions on reforming the current international financial architecture, alongside its potential contribution to support a more effective and inclusive financing for education and for the achievement of SDG 4. We encourage all states to engage constructively in these discussions and to strengthen their action and financial cooperation in an inclusive manner through adequate financing solutions that leave no one behind. Madam Special Rapporteur, you stressed that States have a shared responsibility for facilitating the realization of this right, including extraterritorially. In times of fiscal pressure, what practical measures would you recommend for States seeking to preserve inclusive and quality education domestically, while maintaining their international cooperation commitments in support of the right to education? Thank you. GA · Chair of the Third Committee [1:37:18]: I thank the distinguished representative of Portugal. I now give the floor to the distinguished representative of Cote d'Ivoire. Côte d’Ivoire [1:37:28]: Chair, we wish to thank the Special Rapporteur, and we take note of the report dedicated to the main obstacles to the achievement and exercise of the right to education in the world within the international financial architecture. We applaud this thought being given to the links between economic and financial international choices and the ability of States to guarantee inclusive, equitable, and high-quality education for all. Education is a basic human right, a potent lever for structural transformation and a prerequisite for the achievement of the SDGs, specifically SDG 4. And yet, in many developing states, the burden of debt servicing, limited access to concessional financing, and the weakness budgetary margin or room for maneuver is reducing investment capabilities in school infrastructure, training, as well as improvements in quality of education, which are being limited. These constraints are affecting those most vulnerable in particular, specifically girls, children with disabilities, and those residing in rural areas and crisis-affected areas. We believe that the international that international financial architecture should facilitate equitable access to predictable, affordable, and sustainable access, and we believe that this is a fundamental right in investment human capital in the future of our societies. Thank you. GA · Chair of the Third Committee [1:38:58]: I now give the floor to the distinguished representative of Romania, to be followed by Peru and Azerbaijan. Romania [1:39:06]: Thank you, Chair. As we meet in 2026, the international community continues to face profound challenges, from conflicts and growing inequalities to economic and financial pressures affecting societies across the world. Romania remains strongly committed to the fundamental right to education and appreciates all those working to ensure its effective realization. Education is not only a fundamental human right; it is a long-term investment in building resilient, inclusive, and prosperous societies. Yet, financial constraints continue to challenge the capacity of many countries to ensure adequate long-term and sustainable investment in education. Budgetary consolidation must not come at the cost of the future. Essential investment in public education must be safeguarded, particularly where it can make the difference between inclusion and exclusion, opportunity and marginalization. UN initiatives in this area are therefore of particular importance. Romania is part of the core group supporting the initiative to explore the possibility of developing a new optional protocol to the Convention on the Rights of the Child concerning the right to free, public and pre-primary and secondary education. Through its development cooperation policy, Romania contributes to strengthening education, human capital and inclusive development in partner countries. A significant share of Romania's official development assistance is directed towards education projects. Madam Chair, how can we best support Member States in order for fiscal constraints to not disproportionately reduce public spending on education? GA · Chair of the Third Committee [1:40:37]: I thank the distinguished representative of Romania. I now give the floor to the distinguished representative of Peru. Peru [1:40:47]: Thank you, Madam Chair. Peru would like to thank the Special Rapporteur on the right to education for introducing her report. We take note of her analysis on the fiscal space of states and the importance of preserving educational investment, even in very demanding fiscal circumstances. We'd like to agree that we'd like to share that last September, peru approved the National Plan of Education 2026-2031, the Education First. The plan aims to improve learning and educational quality at all levels, as well as the conditions in which our boys and girls and young people study. The plan starts with a diagnosis of the gaps that our educational system still faces in 2025. Only three out of ten students from fourth grade to primary level achieved a satisfactory level of reading. To address this situation, the plan calls for, among other measures, the building of 10 new colleges, as well as the improving of 3,000 schools, internet connection, educational and other educational facilities. It also considers a national excellence program for teachers and also special help for teachers working in difficult circumstances. We are continuing to work with the educational community to improve learning at all levels, prioritizing basic education. Thank you very much. GA · Chair of the Third Committee [1:42:10]: I thank the distinguished representative of Peru. I now give the floor to the distinguished representative of Azerbaijan, to be followed by China and Qatar. Azerbaijan [1:42:22]: Madam Chair, full development of the human personality based on understanding, tolerance, and friendship is dependent also on quality and accessible education. Promoting and creating better conditions for effective realization of the right to education lie at the heart of sustainable development goals and the pact for the future. In Azerbaijan, the creation of appropriate conditions for every citizen to receive education is guaranteed by the Constitution and respective legislative acts. As informed by its submission for the preparation of the report of the Special Rapporteur, the share of education in the State budget has shown a positive trend over the years. Madam Chair, the Government carries out regular measures in the field of education in order to ensure inclusive and quality education and promote lifelong learning opportunities for all. The Ministry of Education and the Institute of Education launched a project titled STEAM Azerbaijan in 2019 to develop the necessary skills in students, such as critical and creative thinking, collaboration, effective communication, and an innovative approach to problem solving. At the same time, a scholarship program has been implemented for young girls since 2021 by the State Committee for Family, Women, and Children Affairs, the Ministry of Science and Education, and the Education Development Fund in the country. The program aims to expand access to education for vulnerable groups and to ensure that no one. GA · Chair of the Third Committee [1:43:54]: I thank the distinguished representative of Azerbaijan. I now give the floor to the distinguished representative of China. China [1:44:04]: Madam Chair, China takes note of the report of the Special Rapporteur on obstacles. The right to education is an inalienable fundamental human right. The Chinese government attaches great importance to safeguarding citizens' right to education and has built the world's largest education system of high quality. China has leading levels of access to education and educational equity. The gross enrollment in preschool education reaches 92.9 percent. The gross enrollment rate in senior secondary education is at 92 percent. Government appropriation for education has stayed about four percent of GDP for 13 consecutive years. In June this year, The Chinese government issued the 15th Five-Year Plan for Educational Development, a blueprint for education reform in the next five years, focusing on comprehensively improving the quality and standard of public education services and expanding high standard opening up in education. China is actively engaged in multilateral educational exchanges and cooperation. Our educational exchange mechanism have virtually covered major regions globally. In September last year, the UNESCO International Institute for STEM Education was inaugurated in Shanghai. China will continue to actively engage in multilateral educational exchanges and cooperation to contribute to the growth of education worldwide. Thank you, Madam Chair. GA · Chair of the Third Committee [1:45:29]: I thank the distinguished representative of China. I now give the floor to the distinguished representative of Qatar, to be followed by the Sovereign Order of Malta and UNESCO. Qatar · GCC [1:45:42]: Madam Chair, I have the honour to deliver this statement on behalf of the States Members of the Cooperation Council for the Arab States of the Gulf. We sincerely thank the Special Rapporteur on the right to education for her valuable briefing today and her comprehensive report. We appreciate the efforts made and the important information the reports contain. We attach great importance to promoting the right to education. It is a fundamental pillar of sustainable development and of building knowledge-based societies. In 2024-2025 school year, more than 11 million students were enrolled in general education in the GCC states. That is about 17.4% of the total population of the GCC states. They are spread across more than 45,000 schools and educational institutions. Madam Chair. The illegitimate, the unlawful and unjustified Iranian drone and ballistic missile attacks have affected the education system in several Gulf states in different ways and to varying degrees, including suspension of studies and remote learning in schools and universities. They cannot be simply referred to as shortage of education, it does expose students and their families and educational staff to severe psychological stress from constant fear and anxiety and affects their... The microphone has been cut off. GA · Chair of the Third Committee [1:47:12]: I thank the distinguished representative of Qatar on behalf of the Gulf Cooperation Council. I now give the floor to the distinguished representative of the Sovereign Order of Malta. SMOM [1:47:22]: Thank you, Madam Chair. His Holiness Pope Leo reminds us that educating is an act of hope and reflects the promise of humanity's future. Yet conflict destroys schools, displaces teachers, and deprives children of education. In Afghanistan, millions of girls remain barred from secondary education, while women are excluded from universities. Technology may help expand access, but cannot replace safe schools, qualified teachers, or state's responsibility to guarantee quality education. For the Sovereign Order of Malta, expanding educational access is integral to our humanitarian mission. In Lebanon, AHEAD and Youth for Lebanon support students through school kits, specialized camps, and disability care. In Ukraine, our humanitarian response, which has assisted over 4 million people, includes support for underground schools, shelters, and vulnerable families, alongside initiatives fostering young people's resilience. In Hungary, our charity service supports pupils in nearly 100 disadvantaged villages. Our daycare centres in Lithuania provide safe spaces and educational support. while the Gioia Project in Rome equips young people with disabilities with vocational skills. For the Sovereign Order of Malta, education is an affirmation of human dignity and hope. I thank you. GA · Chair of the Third Committee [1:48:51]: I thank the distinguished representative of the Sovereign Order of Malta. I now give the floor to the distinguished representative of UNESCO. UNESCO [1:49:01]: Special Rapporteur, UNESCO welcomes the report and expresses its appreciation for bringing a renewed attention to this issue. The report provides an important basis for strengthening collective action. Sustained public financing remains essential to ensuring the right to education for all. And at a time when progress towards SDG 4 remains off track, Education cannot continue to bear the cost of broader financial and economic pressures. Therefore, education financing is a central priority of UNESCO's work. We support governments through policy advice, technical assistance, and the development of practical tools to strengthen sustainable education financing, through responsible and context-specific choices, ensuring that financing and debt solutions are aligned with nationally defined development strategies and education priorities. And we would like to hear your views, Madam Special Rapporteur, on how can we collectively strengthen awareness and ownership of these valuable recommendations among those shaping fiscal and financing policies that directly affect investments in education. We remain fully committed to that effort and the forthcoming global education meeting to be held in Bangkok, Thailand, in March 2027 will provide an important opportunity. GA · Chair of the Third Committee [1:50:32]: I thank the distinguished representative of UNESCO. I now give the floor to the Special Rapporteur on the right to education, Ms. Farida Shaheed. UN · Special Rapporteur on the right to education [1:50:43]: Thank you. I really appreciate all the states and your contributions, your questions, but also the sharing of what you're doing in your own countries to ensure the right to education is actually delivered on the ground. In terms of the specific questions, a lot of them had to do with what can be done practically, how do you go forward? So let me talk about two or three things here. I think there's responsibilities on both sides, so those who are lending states as well as those who are borrowing. It's not a one-way street. But I think the international architecture is not helpful because of the advantage that it gives those states with more financial means. And in this, I think what is important, perhaps, for all of us to remember is that in 1970, all the developed countries had promised to provide 0.7% of their GDP for international assistance, but this has come down to 3%. 0.3%, not 3%. And I have my friend here and colleague, George, whose report last year, i would advise everyone to also look at, because it also talks about what concretely can be done in terms of realigning the international financial architecture so it better reflects the needs of everyone and caters to them. I think one of the sad things that I would have to say is you need to stop investing in war economies if we want the education and social protection and other rights to flourish. That needs to stop. Unfortunately, much of the finances is being diverted into the war economies, and some people spoke about conflict and its subsequent impact. So you do have some initiatives. I think one thing which is very clear and very important is the coordination between the financial institutions, World Bank included, but also other creditors, as well as the IMF, but also other multilateral banks and the various creditor groups that are growing. The numbers of creditors are now much more diverse. It's not just the Paris Club. You have to bring them together. But what I wanted to emphasize is that the UN as the chief executives board for coordination. What I am sad about is the fact that when you look at the cuts that are being imposed in the public sector, because it's the public sector wage bill, which is being told to shut down, that represents for education, it's basically health and education that gets cut, and in education, that teachers bills, teachers may account for 90% of your bills, so when you cut down the teachers, you're going to have But my point here is that the coordination group is no longer really that active, and it needs to be. And we have stressed, for instance, to the IMF, that when they're talking about, let's cut all these jobs, you are not talking about the information which UNESCO and the ministries of education may have provided you in terms of the critical lack of teachers that they already have or may face, or the subsequent, when you slash the budgets there. However, I think it is also a question of those who are borrowing money or getting the funds to negotiate much better. As I said, and I don't want to get into the details, there are written conditionalities, but there's a number of unwritten conditionalities. I'm happy to say that there is increasing language change in the IMF and the World Bank. There's an acknowledgment that you have to have social spending floors. There's an acknowledgment that education is critical to the future, et cetera, but at the moment, you're having a problem. The policy does not translate into practice. So what we need is for everyone to be focusing on how to do this from the top, where there's a policy, but how do you get it down to the country level where the negotiations actually go on at the team level? So I think that's one of the things I wanted to talk about. There are positive examples, but I really do hope that I think the opportunity of the tax, the international covenant framework for tax cooperation that is supposed to be finalized by all of the states next year, that's an absolute opportunity. The opportunity to talk about a framework convention for debt for debt sovereignty. These are mechanisms that need to be used to the maximum, and it is really up to the states. All we can do, we can provide technical assistance, we can give you advice, but really it is up to all of you sitting here and those who are not in the room to come together if we're serious about this. When you have problems in one area of the world, please understand, it's going to impact you in the other. So if the developed countries are not providing that support, you will find eventually there are issues of migration, the issues of other things, as people are unable to continue in their own locations. So this is something which I think needs to be looked at. There is the base erosion and profit shifting, which has now 145 member states in that, and I think these are initiatives that need to be brought together, but I'm very careful about innovative financing, it's talked about a lot, but the public-private partnership is really just kicking down the problem down the road. It is not a solution to the responsibilities of states to provide for their people, and the hope of the World Bank that there would be billions to trillions mobilized through all these innovations has not proved true, and your chief economist of the World Bank himself has said this is not something something, and he said it reflects a broken financial system. So I think even the World Bank people are clear about this, and I would hope that you are able to take this forward. I'm sorry, I know there were other questions, but I think these were the main ones that I want to focus on, on how you can do it. And you just heard for UNESCO, there's another opportunity with Bangkok as we talk about education going into the future. But there are several special rapporteurs who have written about the international financial architecture and the need to change it, and I would recommend that you all look at that, including George, who's sitting here, who you'll hear next. Thank you so much. GA · Chair of the Third Committee [1:57:38]: I thank the Special Rapporteur on the right to education. I now welcome the independent expert on the promotion of a democratic and equitable international order, Mr. George Katrougoulos. Participants wishing to make comments and pose questions to the speaker are invited at this time to press their microphone button within the next three minutes, after which the list will be closed. The time limit for each speaker will be announced before the floor is given to the first speaker. I thank you for your cooperation. I now invite the Independent Expert on the promotion of a democratic and equitable international order, to make an introductory statement. Mr. Kourougalos, you have the floor. UN · Independent Expert on the promotion of a democratic and equitable international order [1:58:32]: Thank you very much, madam Chair. The Special Rapporteur on education, my friend Farida, has already underscored how essential it is for education to have fair taxation and also a fair international economic order. I would go along the same lines a step further. Fiscal justice is a precondition of a democratic and equitable international order. It rests on three pillars of international law: the right to development, the obligation of international cooperation, and also sovereign equality. And regarding the international financial architecture, under the maximum available resources standard of the Committee of Social Rights, states must refrain from fiscal arrangements that foreseeably impair other states' capacity to realize rights. The evidence is stark. Between 2000 and 2024, the richest 1% captured 41% of the new wealth. The bottom half of humanity captured only 1%. Internationally, close to 40% of multinational profits are shifted to tax havens. Poorer nations transfer to richer ones more than 1% of the world GDP. The financing gap for the sustainable development goals now stands at 3.9 trillion dollars. And at domestic level, highly unequal countries are seven times more likely to suffer democratic decline. So, the actual financial architecture corrodes democracy twice: at home, where concentrated wealth capture the very politics that could correct it, and abroad, where fiscal capacity flows from south to north. The OECD two-pillar solution was meant to answer this. It cannot. Only 2.4% of the profits covered by the minimum tax on multinationals sit in lower middle-income countries, much less for the low-income ones. The digital tax would offer developing countries three to four times less than the digital service tax that they are pressed abandon. And in addition to all that, in January, OECD adopted the side by side package, exempting United States from the core rules of the global minimum tax. floor with an exception for its principal architect, it is not a floor. It entrenches two tiers. Excellencies, the democratic alternative is obvious: the United Nations Framework Convention on International Tax Cooperation, mandated by a huge majority of 125 votes. Its superiority rests on four pillars: equal participation by right, without preconditions, common but differentiated responsibilities, human rights centrality, and democratic legitimacy through domestic constitutional ratification. Essentially, the alignment of tax cooperation with human rights obligations. The sixth session opens in Nairobi on the 30th of November. with a final text due by the end of next year, even without the United States. But the danger is no longer open opposition, it is attrition by procedure. Reservation, consensus-only decision-making, a merely facilitative conference of the parties. But a convention that promises everything and requires nothing is not an effective convention. Therefore, my report urges member states to eschew as baseline obligations: source taxation grounded in significant economic presence; moving toward unitary taxation with formulaic apportionment in place of the arm’s length principle; public country-by-country reporting; protection of developing countries’ right to digital services taxes; Coordinated taxation of extreme wealth: a 2% minimum on billionaire fortunes could raise some $250 billion annually. And finally, a formal monitoring role for the Committee on Economic, Social and Cultural Rights and the special procedures. Madam Chair, the whole process of the tax convention is also an answer to continued unilateral contestations of multilateralism. I unequivocally condemn the US sanctions against the ICC, against the Special Rapporteur on the occupied Palestinian territory, the recent visa denial to two of us Special Rapporteurs, and more generally, the attacks against special procedures. These actions violate international law and undermine the core integrity of the UN human rights system. Excellencies, the modern state was built on a fiscal contract of social justice. The question before us is whether the international community will have one: transparent, progressive, and founded on sovereign equality. The UN Convention is not simply tax reform. It is a constitutive condition for restoring democratic legitimacy to the international economic order and to conserve democracy in our countries. Thank you. GA · Chair of the Third Committee [2:05:12]: I thank the Independent Expert on the promotion of a democratic and equitable international order. I will now open the floor for questions or comments to Mr. Kourougoulos. As per past practice, I ask delegations to limit their comments to three minutes. I thank you for your kind cooperation. I now give the floor to the distinguished representative of Namibia, to be followed by the representatives of Morocco and Cuba. Namibia · Africa Group [2:05:44]: Thank you, Madam Chair. I have the honour to deliver this statement on behalf of the African Group. The African Group thanks the independent expert for his report and reaffirms its support for his mandate, which is grounded in Article 28 of the Universal Declaration, which states that everyone is entitled to an international order in which their rights can be realized. In that spirit, we tread with them all, align with none, and judge each question based on its merit and the Charter. The Group recalls that Africa still holds no permanent seat. the Security Council, while Article 2(1) of the Charter extends sovereign equality to all states. The Ezulwini Consensus remains the African response in this regard. We have two questions. First, the report names the South Centre as design partner. Will the independent expert bring the African Union, the African Commission on Human Peoples’ Rights, the African Peer Review Mechanism into the design before pilots are selected? Second, which safeguards against the index becoming a condition for loans or aid should be in place before the pilots begin? And how might this Assembly help to ensure them? The full statement is uploaded on e-delegate. I thank you. GA · Chair of the Third Committee [2:07:14]: I thank the distinguished representative of Namibia on behalf of the African Group. I now give the floor to the distinguished representative of Morocco. Morocco [2:07:24]: Thank you, Madam Chair. The Kingdom of Morocco wishes to thank the independent expert for the presentation of the report, which serves as a reminder of a key need for international fiscal justice, not to make this just a tool for good economic governance, but also a lever for development, equity, and the achievement of human rights. Behind the fiscal matters is the question of the ability of States to mobilize the necessary resources for development, as well as to meet the legitimate aspirations of their peoples. In this regard, we reaffirm our commitment to more equitable distribution of the taxing rights between jurisdictions of source and residence, which take into account economic realities and value chains. At a time when digitization of the economy is transcending borders, that the absence of a physical presence in and of itself cannot serve as an obstacle to the legitimate exercise of the right to taxation. This also requires greater cooperation against tax evasion and illicit financial flows rooted in transparency, exchange of information, as well as capacity building of developing states in respecting confidentiality requirements. But this ambition cannot be achieved to the detriment of sovereignty of states, and your reforms need to respect their sovereign equality, preserve their legitimate fiscal prerogatives, and take into account national realities in accordance with their international commitments. And in this spirit, we favourably welcome negotiations which have been initiated in view of a UN Framework Convention on International Fiscal Cooperation. Our collective ambition needs to be clear: building an international tax architecture that is fairer, more inclusive and balanced, that respects sovereignty, ensures inclusivity, and makes this a real tool for shared development. The Kingdom of Morocco reaffirms our commitment to work with with all partners to make this shared ambition a reality. Thank you. GA · Chair of the Third Committee [2:09:21]: I thank the distinguished representative of Morocco. I now give the floor to distinguished representative of Cuba, to be followed by Venezuela and Uganda. Cuba [2:09:32]: Thank you very much, Madam Chair. We welcome the independent expert, and we thank him for his presentation, and we reiterate our full support for his mandate. We take note of his report, and in particular, his findings on the impact of the existing tax structure on developing countries, the obligation of international cooperation in order to achieve human rights, and the principle of sovereign equality. We support his call to reform the international financial architecture, which perpetuates poverty, exclusion of large majorities, while it increases the obscene wealth of a few. We reiterate the urgent need to substitute the current international order by one that's more democratic and equitable, where multilateralism and solidarity prevails, in particular towards developing countries. Cuba is well aware of this. That is why we have promoted international cooperation for more than 60 years in areas such as health, education, and science, and in particular in support of developing countries in the most remote areas. We are proud of being able to present every year the resolution that establishes the mandate for the independent expert. Madam Chair, a more democratic and equitable international order cannot be possible while there are illegal unilateral coercive measures which are imposed. For Cuba, the economic and financial blockade by the United States strengthened by this oil siege, goes against the main obstacle to our development and is a flagrant violation of the human rights of Cubans. We thank the independent expert for the many public reports that document the impact of this effect on Cuba and condemn the inclusion of our country in the list of the states which supposedly support terrorism. We reiterate our ambition to continue to promote technical cooperation, we kindly invite the independent expert to continue to look at important issues for the achievement of a more democratic and equitable economic order, including the elimination of blockades and unilateral coercive measures. Thank you very much. GA · Chair of the Third Committee [2:11:51]: I thank the distinguished representative of Cuba. I now give the floor to the distinguished representative of the Bolivarian Republic of Venezuela. Venezuela (Bolivarian Republic of) [2:12:04]: Venezuela agradece la presentación del informe del profesor George Katrugas y reitera que los valores consagrados en la Carta de las Naciones Unidas cobran hoy más vigencia que nunca, en un contexto que exige la reafirmación de un multilateralismo genuino e inclusivo, basado en la soberanía, la igualdad de los Estados, la libre determinación de los pueblos y la no injerencia en los asuntos internos. Un orden internacional democrático y equitativo supone, entre otros elementos, el derecho de todos los pueblos a la libre determinación y a la soberanía permanente sobre sus riquezas y recursos naturales, el derecho al desarrollo y a la paz, así como la promoción de instituciones internacionales transparentes, democráticas. GA · Chair of the Third Committee [2:12:53]: I'm sorry. Could you? Interpreter [2:12:55]: Oh, Jesus Christ. Yeah. GA · Chair of the Third Committee [2:12:59]: Interpretation. Venezuela (Bolivarian Republic of) [2:13:00]: Yeah. Yes, yes. Thank you very much, Madam Chair. Venezuela would like to thank Professor George Katrigos for his presentation and reiterate that the values enshrined in the UN Charter are more vigilant than ever. In a context which requires the reassertion of a genuine and inclusive multilateralism based on sovereignty, equality among states, and the free determination of peoples and non-interference in their internal affairs. A democratic and equitable international order implies, among other elements, the right of all peoples to self-determination and to the permanent sovereignty over their wealth and natural resources, the right to development and peace, as well as the promotion of transparent and democratic international institutions, which are accountable on the basis of a full and equal participation of all states in decision-making processes. Venezuela reasserts as well the sovereign equality of all states on the basis of respect for constitutional order and for the sovereign decisions taken by every people, something which is an indispensable pillar for international stability and the full exercise of human rights. I would like to share with with you in this interactive dialogue, the new political situation which our country is experiencing under the government of President Delcy Rodríguez. As was expressed by our President during the 81st General Assembly debate, Venezuela has undertaken a process of orderly institution and verifiable democratic transformation. directed towards political stability, dialogue, and democratic tolerance, which has included the thorough transformations of the state structures. Likewise, Venezuela. Venezuela has begun a political dialogue with different sectors of the opposition and will guarantee real conditions for participation for all political groups. Our country thus reaffirms, as was indicated by our President, its commitment to the holding of elections and with the rebuilding of trust in its institutions, as well as public trust in them. This is a genuine effort for inclusion and national agreement to make sure that all Venezuelans, including those who have migrated, allowing them to continue to believe in their country. And so we call for an end to the unilateral coercive measures to further strengthen this process of stabilization and regrowth. Thank you very much, Madam Chair. GA · Chair of the Third Committee [2:16:05]: I thank the distinguished representative of the Bolivarian Republic of Venezuela. I now give the floor to the distinguished representative of Uganda, to be followed by the Russian Federation and Malaysia. Uganda · NAM [2:16:19]: Madam Chair, it's an honor for the Republic of Uganda to take the floor on behalf of the Non-Aligned Movement. During the 19th Summit of the Non-Aligned Movement held in January 2024 in Kampala, Republic of Uganda, the heads of state and government reiterated that democracy is a universal value based on the freely expressed will of the people to determine their own political, economic, social, and cultural systems, and their full participation in all aspects of their lives. They also reaffirmed that while all democracies share common features, there is no single model of democracy. that it does not belong to any country or region, and further reaffirm the necessity of due respect for sovereignty and the right to self-determination, and their rejection to any attempt to break down constitutional and democratic orders legitimately established the peoples. In this vein, they also express their conviction that the international cooperation for the promotion of democracy on the basis of respect for the principles enshrined in the UN Charter, as well as those of transparency, impartiality, non-selectivity, and inclusiveness, could contribute to the attainment of the goal of democracy consolidation at national, regional, and international levels. The movement stresses the fundamental and inalienable rights of all peoples, in particular all non-self-serving non-self-governing territories, as well as those territories under foreign occupation and colonial or alien domination to self-determination, the exercise of which, in the case of peoples under foreign occupation and colonial or alien domination, remains valid and essential to ensure the eradication of all these situations and to guarantee universal respect for human rights and fundamental freedoms. The Member States of the Movement underline that the strict observance of the principles of international law and the fulfilment in good faith of the obligations assumed by States in accordance with the Charter of the United Nations is of the utmost importance for the maintenance of international peace and security, and reaffirm that NAM Member States shall respect the territorial integrity, sovereignty, political independence, and inviolability of international borders of Member States, and commit to support and promote these principles of international law. Accordingly, NAM Member States shall refrain from any action against the territorial integrity, sovereignty, and political independence of any state or inconsistent with the purposes and principles of the Charter of the United Nations. Also, the movement reiterates the basic principle of the UN Charter that all states shall refrain in their international relations from the threat or use of force against the territorial integrity or political independence of any state or in any other manner inconsistent with the purposes of the UN. Madam Chair, the Member States of the Movement also reaffirm that democracy, development, and respect for all human rights and fundamental freedoms are interdependent and mutually reinforcing. The international community should support the strengthening and promotion of democracy, development, and respect for all human rights and fundamental freedoms in the entire world without distinction between developed and developing countries, in compliance with the purposes and principles of the UN Charter. To conclude, the Non-Aligned Movement, while recognizing the importance of the promotion of democracy at the national. GA · Chair of the Third Committee [2:19:20]: I thank the distinguished representative of Uganda on behalf of the Non-Aligned Movement. I now give the floor to the distinguished representative of the Russian Federation. Russian Federation [2:19:31]: Madam Chair, We closely read the report of Mr. Kart Tugalos. We share the premise that fiscal justice is one of the structural conditions for the establishment of a just democratic world border. Current international tax architecture, unfortunately, is worsening inequality and undermining the ability of states to effectively administer tax revenue. and undermining development goals, the consequences of the cross-border tax abuse and revenues offshores and the global budgetary system is resulting in the loss of hundreds of billions of dollars every year. Transformation and digitization of the economy is resulting in the need to establish new conditions for and bases for the distribution of taxation rights among states. We advocate for the development of the UN Framework Convention on International Cooperation in Tax Matters and the Protocol thereto. Bringing the tax agenda before the United Nations is a historic step to reinforce the principles of taxation on a genuinely equitable basis, we stand ready to work collectively with all States who are interested in fine-tuning the international financial cooperation. Thank you. GA · Chair of the Third Committee [2:20:49]: I thank the distinguished representative of the Russian Federation. I now give the floor to the distinguished representative of Malaysia, to be followed by China and the Sovereign Order of Malta. Malaysia [2:21:03]: Thank you, Madam Chair. Malaysia thanks the independent expert, Mr. George Katrogoulos, for his report on international fiscal justice and the reform of the international taxation regime. Malaysia believes that a democratic and equitable international order must be founded on sovereign equality, international cooperation, and the right to development. Fair and effective international tax cooperation is essential to strengthening domestic resources mobilisation, reducing inequality, and ensuring adequate funding for public services, including healthcare, education, and social protection. Madam Chair, Malaysia recognizes that tax avoidance, illicit financial flow, and profit shifting can undermine national revenues and constrain developing countries' ability to achieve their sustainable development goals. We therefore support inclusive and effective international tax cooperation under the United Nations with meaningful participation by all member states. In this regard, Malaysia is constructively engaged in negotiation on the United Nations Framework Convention on International Tax Cooperation. Malaysia emphasizes that the convention should respect the sovereign right of each state to determine its own tax policies and practices, while respecting the sovereignty of other states. Its provisions should be clear, practical, and consistent with existing international agreements. Adequate flexibility, technical assistance, and capacity building are also essential to help developing countries implement their obligations effectively without imposing unnecessary burden or creating conflicting commitments. Ultimately, international tax reform must deliver tangible benefits for developing for developing countries, strengthen domestic resource mobilization and advance the 2030 Agenda for Sustainable Development. Malaysia would like to ask the independent expert: How can the United Nations Framework Convention on International Tax Cooperation promote a fairer and more inclusive international tax system, while respecting national fiscal sovereignty and taking into account the different capacities and development priorities of Member States. I thank you. GA · Chair of the Third Committee [2:23:25]: I thank the distinguished representative of Malaysia. I now give the floor to the distinguished representative of China. China [2:23:34]: Chair, China thanks Mr. Katsoglos for his briefing and commends his work in upholding the international order. Building a just and equitable international order is our shared pursuit. At a time when unilateralism and bullying practices are running counter to the tide of history, global governance must move forward or risk backsliding. We must firmly uphold the international system with the UN as its core and the international order based on international law, promote multipolarity and greater democracy in international relations, and provide a stronger guarantee for the full enjoyment of human rights. We must practice multilateralism, uphold sovereign equality, fairness, justice, openness, and inclusiveness, respect the development path and governance models independently chosen by all countries, settle disputes peacefully, revitalize the cause of global development, strengthen exchanges and mutual learning among civilizations, improve governance rules in emerging fields, enhance the representation and voice of the Global South in international affairs, so as to achieve fresh progress in reforming the global governance system. We should correct the course of international human rights governance. We must reject the one-sided notion that human rights take precedence over sovereignty, and make it clear that it is up to the people of each country to assess and improve human rights conditions in their own nations. We advocate the principles of fairness, objectivity, non-selectivity, and non-politicization, engage in constructive dialogue and cooperation based on equality and mutual respect. respect, oppose the imposition of one's own models and preferences on others, oppose the politicization, instrumentalization, weaponization of human rights, work together to build a fair, equitable, and inclusive global human rights governance system. China remains committed to being a builder of world peace, contributor to global development, and a defender of the international order. One year ago, President Xi Jinping put forward the Global Governance Initiative, offering a solution of our times for addressing the global governance deficit and building a better future for all. China stands ready to work, continue working with all parties to put into practice the vision of global governance based on consultation, joint contribution, and shared benefits, and to build a more just and equitable world. Thank you, Chair. GA · Chair of the Third Committee [2:25:59]: I thank the distinguished representative of China. I now give the floor to distinguished representative of the Sovereign Order of Malta. SMOM [2:26:08]: Thank you, Madam Chair. A democratic and equitable international order rests on this fundamental principle that international rules must apply to all, and no state should consider itself above them. Such an order is one in which all peoples can live in peace, exercise their right to self-determination, pursue their economic, social, and cultural development, and benefit from their natural wealth and resources. Yet, today's geopolitical landscape demonstrates how fragile these principles become when international law is disregarded, when commitments are selectively applied, and when power is allowed to prevail over accountability. The consequences extend beyond diplomatic disagreements. They undermine trust between states, weaken multilateral institutions, and leave vulnerable populations exposed to conflict, injustice, and instability. A democratic and equitable international order is therefore not an abstract aspiration. It is essential to ensuring accountability, preventing impunity, and establishing the checks and balances necessary to ensure that no state is beyond the reach of international law. Without consistent respect for these principles, peaceful coexistence is placed at risk. The continued renewal of the mandate of the Independent Expert on the promotion of a democratic and equitable international order, Mr. George Katrougalos, by the Human Rights Council reflects the international community’s sustained engagement with this objective. Established in 2011 and renewed repeatedly, The mandate underscores the continuing relevance of building an international order grounded in sovereign equality, cooperation, and the full realization of human rights. As a permanent observer at the United Nations, the Sovereign Order of Malta recognizes the importance of multilateral cooperation and the responsibility shared by all members of the international community to uphold the principles enshrined in the Charter of the United Nations. Ultimately, a democratic and equitable international order is not only a responsibility to the present, it is an obligation to future generations who deserve to inherit a world in which peace is pursued, sovereignty is respected, and justice is not determined by power and might. I thank you. GA · Chair of the Third Committee [2:28:56]: I thank the distinguished representative of the Sovereign Order of Malta. I now give the floor to the Independent Expert on the promotion of a democratic and equitable international order, Mr. George Katrugas. UN · Independent Expert on the promotion of a democratic and equitable international order [2:29:11]: Thank you, madam Chair, and sincere thanks to all delegates who have supported the mandate and the report. I agree with almost all the remarks I have received. And I am going to try to respond now to questions. First of all, the remarks and questions of Namibia. I fully agree on your remarks about the inequality of the current international financial order and the international order also of the governance even here in our institution, the United Nations. As I have mentioned in last year’s report, It is not just the absence of Africa at the Security Council, the vacuum of influence of Africa and other developing countries is also very evident in the organizations of financial international architecture. For instance, it has been estimated that a citizen of Ethiopia has 185 less voting power than a citizen of Belgium. We must, of course, defend multilateralism and the United Nations system, but we must also try to democratize these evident existing inequalities. Regarding your questions about the role of the African Union in the Convention, I fully endorse what you have asked. For everybody who has followed the works of the Convention, it is obvious that the most coherent, the most dynamic group in promoting the necessary reforms is the African Group. And I believe that your participation in this Convention and also the democratic character that it has in comparison with other fora, oECD for instance, guarantees that this time we are going to have a much more equitable, fair result than in other instances of international financial organization. Other delegates have underscored, and I fully agree, the connection of a fair taxation at the international level with the sovereign equality of states. I fully agree, and this equality is not threatened just by the policies of, let's say, stronger, dominant states, also the rise in power of multinationals, especially the digital multinationals, the giants of the internet, could potentially undermine this sovereign equality. But let me add also a last remark. Unfortunately, we do not have a delegate speaking. from, let's say, the global north. I have many times deplored this absence in this discussion of countries that have responsibility for historical inequities. But what I wanted to stress is that fiscal justice is also necessary for the developed countries, exactly because we live an explosion of inequalities. Also, in the rich global north, and this is a direct result, among others, of the deteriorating taxation in favor of the super-rich and in detriment of all others. Just a small example, the average taxation for the companies is now about half in the OECD. compared to what used to be in the 1980s. And this is not, of course, just a gift to the big multinational corporation, a gift to the super rich. It's also a serious blow to the capacity of the welfare state to finance its institutions. That's why we see this phenomenon of riots, of, let's say, democratic decay in our region of the wealthier nations, exactly because it's obvious to our populations that there is a bridge now in the post-World War social contract. With these remarks, Madam Chair, I think that I have concluded my responses to the questions I have. No, sorry, I have also a question addressed to me regarding the efficiency of the taxation. and how that we can guarantee, I believe that the basic characteristics, besides what I have already mentioned in my first presentation of the Convention, is that it aims to guarantee unitary taxation, protection of developing countries right to digital services taxes, and also coordinated taxation of extreme wealth. All these substantive issues together with an efficient conference of the parties, which going to have an oversight of the convention, I think that they guarantee a successful fiscal reform, which now more necessary than ever. Many thanks, Madam Chair. GA · Chair of the Third Committee [2:35:03]: I thank the independent expert on the promotion of a democratic and equitable international order. The Committee will continue its consideration of agenda 70, titled "Promotion and protection of human rights" and its sub-items A to D, tomorrow, Friday, 30th of October, at 10:00 AM sharp, to hear statements by special procedure mandate holders and other experts and engage with them in an interactive dialogue pursuant to the programme of work. I wish to remind delegations that the deadline for the submission of draft proposals under agenda item 70 and its sub-items A to D is 1:00 PM on Tuesday, the 3rd of November. Information on the work of the Committee, including the schedule of meetings, is available on IGOF. The meeting is adjourned. Thank you.