measures affecting child poverty.14 This approach reflects this Committee’s recommendation15 to introduce a budgetary mechanism to track allocations. Its significance in this respect cannot be understated. 21. In addition, the Public Finance (Wellbeing) Bill introduces a requirement that annual Budget Policy Statements contain wellbeing objectives alongside economic and fiscal outlooks.16 The Bill provides that the wellbeing objectives must relate to “social, economic, environmental, and cultural wellbeing” and explain “how they are intended to support long-term wellbeing in New Zealand.” The 2019 Budget Policy Statement contained, for the first time, wellbeing objectives. Among these objectives was the reduction of child poverty. The 2020 Budget Policy Statement has continued this focus on reducing child poverty and improving child wellbeing.17 SDGs and data 22. There has been progress towards a more systematic approach to monitoring progress on 2030 SDG targets. New Zealand’s national statistics office, Stats NZ, has developed Indicators Aotearoa, a data source intended to measure national wellbeing (and thus linked to the wellbeing objectives set in the budget) and track progress against the SDGs.18 The Indicators Aotearoa indicator framework is now publicly available online.19 23. The current focus of the Indicators Aotearoa framework is on wellbeing. The framework is yet to incorporate any reference to the SDGs. In 2019 the New Zealand government contributed its first Voluntary National Review (VNR) to the UNECOSOC High Level Political Forum.20 The VNR was a narrative report and did not report indicator data against the SDG target areas. However, it can be reasonably assumed that future VNRs may include data from Indicators Aotearoa. 24. More generally, obligations to collect and report data regarding children are increasing. The Children’s Act 2014 requires reporting of outcomes data under the Child and Youth Wellbeing Strategy.21 The CPRA also requires collection and reporting on data against several child poverty related indicators specified in the Act.22 Business and human rights 25. 14 There has been little formal progress since 2016 in further implementing the principles of the UN Guiding Principles on Business and Human Rights (UNGPs). However, as an outcome of the 2019 UPR, the government accepted a recommendation to develop a national plan of action on business and human rights.23 If implemented, the national plan of action will provide an opportunity to integrate the UNGPs more explicitly in public policy, including principles that relate to the government’s human rights obligations towards vulnerable population groups, such as children. Public Finance Act 1989, section 15EA CRC/C/NZL/CO/5, paragraph 9 and 36(b) 16 The Bill is before Select Committee at the time of writing: https://www.parliament.nz/en/pb/bills-and-laws/billsproposed-laws/document/BILL_91229/public-finance-wellbeing-amendment-bill. 17 https://treasury.govt.nz/system/files/2019-12/bps2020.pdf 18 https://www.stats.govt.nz/indicators-and-snapshots/indicators-aotearoa-new-zealand-nga-tutohu-aotearoa/ 19 https://wellbeingindicators.stats.govt.nz/?_ga=2.72180051.1740853771.1581283364-1349476237.1556684937 20 https://www.mfat.govt.nz/assets/Uploads/New-Zealand-Voluntary-National-Review-2019-Final.pdf 21 Children’s Act 2914, section 7B 22 Child Poverty Reduction Act, section 38 23 Report of the Working Group on the Universal Periodic Review - New Zealand, A/HRC/41/4, I April 2019, p 14, 122.57 6 15