ICTR-98-44C-T, Decision on Appropriate Remedy, (31 January 2007) at paras 40-41 (International Criminal Tribunal for Rwanda, Trial Chamber III) (this obligation has achieved customary status as well). 50 General Comment No 9, supra note 38 at para 3. 51 General Comment No 9, supra note 38 at para 9. 52 CESCR, General Comment No 10, UN Doc E/C.12/1998/25, (14 December 1998) at para 3 [General Comment No 10]. 53 See CESCR, General Comment No 2, UN Doc E/1990/23, (2 February 1990) [General Comment No 2] (on international technical assistance measures). 54 General Comment No 3, supra note 9 at para 13. 55 Ibid at para 14. 56 United Nations, Vienna Declaration and Programme of Action, UN Doc A/CONF.157/23, (12 July 1993), Article 5. 57 CESCR, General Comment No 14 (2000): The right to the highest attainable standard of health (article 12 of the International Covenant on Economic, Social and Cultural Rights), UN Doc E/C.12/2000/4, (2000) at para 39 [General Comment No 14]. 58 CESCR, General Comment No. 15 (2002): The right to water (arts. 11 and 12 of the International Covenant on Economic, Social and Cultural Rights), UN Doc E/C.12/2002/11, (26 November 2002) at para 31 [General Comment No 15]. 59 Olivier De Schutter, “Extraterritorial Jurisdiction as a Tool for Improving the Human Rights Accountability of Transnational Corporations” (2006) at 18 (report prepared as a background paper for the legal experts meeting with John Ruggie in Brussels, 3-4 November 2006). 60 Ibid at 19. 61 Ibid at 20. 62 Olivier De Schutter et al, “Commentary to the Maastricht Principles on Extraterritorial Obligations of States in the area of Economic, Social and Cultural Rights” (2012) 34 Human Rights Quarterly 1085 at 1090. 63 ECOSOC, Res 1988/4, UN Doc E/C/12/1989/4. 64 See CESCR, Revised general guidelines regarding the form and contents of reports to be submitted by states parties under articles 16 and 17 of the International Covenant on Economic, Social and Cultural Rights, UN Doc E/C.12/1991/1, (17 June 1991) [General Reporting Guidelines]. 65 CESCR, General Comment No 1, UN Doc E/1989/22, (24 February 1989) at para 1. 66 Ibid at paras 2-9 (adapted from). 67 CESCR, Introduction, The purpose of general comments, UN Doc E/1989/22, Annex III, at 87. 68 See “General Comments”, online: OHCHR <http://tbinternet.ohchr.org/_layouts/treatybodyexternal/TBSearch.aspx?Lang=en&TreatyID=9&DocTypeI D=11>. 69 CESCR, Report on the Tenth and Eleventh Sessions, UN Doc E/1995/22, (1 January 1995) at para 44. 70 OHCHR, online: OHCHR <http://www2.ohchr.org/english/bodies/cescr/discussion.htm> (documents from general discussion days are available). 26