10. In its Fourth Periodic report to the Committee the State indicated that it has no plans to review the BORA at this stage. 3 In the absence of a comprehensive constitutional document or entrenched legal provisions, economic, social and cultural rights are mainly provided for through legislative and policy instruments that establish corresponding services, protections and entitlements.4 In addition, cabinet guidelines provide that new legislation must comply with New Zealand’s international human rights treaty obligations.5 This provides an ad hoc procedural framework for assessing the compliance of new legislation with ICESCR. 11. Furthermore, it is notable that while the State has expressed its commitment to meeting the UN Sustainable Development Agenda 2030, it does not seem to have implemented any visible policy strategy for that purpose. The Commission is concerned about the apparent absence of such a strategy, particularly given that the SDG 2030 Agenda goals are concerned with the realisation of economic, social and cultural rights. There is currently little legislative alignment with this objective. For example, the Public Finance Act 1989, which regulates the State’s use of public financial resources, does not include any provision that would require decisions regarding the use of public finances to take into account the maintenance or advancement of economic, cultural and social rights. 12. A strategy needs to be developed and implemented urgently, alongside comprehensive and transparent reporting against SDGs at a domestic and international level. This includes reporting on SDG progress through treaty body review processes and participation in the UNESOC High Level Political Forum, including provision of Voluntary National Reviews to the UN Department of Economic and Social Affairs. Recommendation 1 That the New Zealand Government demonstrate its commitment to realisation of socioeconomic and cultural rights and achievement of SDG goals by: a. Amending the New Zealand Bill of Rights Act 1990 to include specific protection for economic, social and cultural rights. b. Amending the Public Finance Act to ensure that Economic, Social and Cultural rights are appropriately considered and taken into account when fiscal and resource decisions are made. 5