A/HRC/14/36 cultural identities. Caution must be exercised however, as going beyond the permissible scope of differential treatment may in itself constitute a breach of the non-discrimination principle.23 18. The right of everyone to rest and leisure, as set out in article 24 of the Universal Declaration of Human Rights, is closely linked to cultural rights, but has received little attention so far. The independent expert, noting the importance of time to be available for all to participate in cultural life and the close relationship existing between leisure and culture, believes this provision deserves attention. She notes however that culture, permeating all aspects of life, cannot be limited to specific activities and should not be restricted to the concept of rest and leisure. 19. The independent expert further notes that several studies and other documents refer to a cultural dimension of human rights. According to the latest UNESCO World Report, “highlighting the cultural dimensions of all human rights should in no way be understood as undermining universality but rather as encouraging a sense of ownership of these rights by all, in their diversity”.24 In article 9 (d), the Fribourg Declaration on Cultural Rights invites all actors to identify and take into account “the cultural dimensions of all human rights in order to enhance universality through diversity and to encourage the appropriation of these rights by all persons, alone or in community with others”. Some human rights mechanisms, and in particular the Committee on Economic, Social and Cultural Rights, have referred to a concept of “cultural acceptability” or “appropriateness” in relation to the implementation of, inter alia, the rights to education, food and health.25 The approach taken by indigenous peoples also stimulates further thinking on the subject, as they view culture as holistic and all-inclusive, such that “each and every human rights topic includes a cultural dimension”.26 The independent expert proposes to explore further the existence, meaning and scope of a cultural dimension of human rights. 20. Convinced that cultural rights include freedoms and entitlements, the independent expert will pay particular attention to the general obligations of States to respect, protect and fulfil cultural rights of all persons, without discrimination based on their particular identity(ies), and in a way that enhances the enjoyment of all human rights. As in the case of other human rights, such obligations shall take into consideration the notions of availability, accessibility, acceptability, adaptability and appropriateness, as developed in particular by the Committee on Economic, Social and Cultural Rights.27 The independent expert is also interested in addressing the issue of the responsibilities of non-State actors in the implementation of cultural rights. She will in particular closely follow developments on the “protect, respect and remedy framework” in relation to the roles and responsibilities of corporate actors with regard to human rights, with a specific focus on cultural rights.28 23 24 25 26 27 28 GE.10-12440 Committee on Economic, Social and Cultural Rights, general comment No. 20, para. 13. UNESCO World Report 2009: Investing in Cultural Diversity and Intercultural Dialogue (Paris, 2009), p. 224. Committee on Economic, Social and Cultural Rights, general comment No. 13 (1999) on the right to education (art. 13), para. 6 (c); general comment No. 12 (1999) on the right to adequate food (art. 11), para. 8; and general comment No. 14 (2000) on the right to the highest attainable standard of health, para. 12 (c). See also Committee on Economic, Social and Cultural Rights, general comment No. 21, para. 16 (e). Kenneth Deer, “The complexities in practical terms: cultural practices contrary to human rights, possible limitations to cultural rights, and tensions around who defines culture and rights”, working paper submitted at the seminar on implementing cultural rights: nature, issues at stake and challenges, p. 2. General comment No. 21, para. 16. See also Petrova, “Diverse cultural identities”, p. 4. See the report of the Special Representative of the Secretary-General on the issue of human rights and 9