Among other responsibilities and in all contexts, private companies should: refrain from engaging children in hazardous labour while ensuring they comply with the minimum age for child labour; comply with the International Code of Marketing of Breast-milk Substitutes and the relevant subsequent World Health Assembly resolutions; limit advertisement of energy-dense, micronutrient-poor foods, and drinks containing high levels of caffeine or other substances potentially harmful to children; and refrain from the advertisement, marketing and sale to children of tobacco, alcohol and other toxic substances or the use of child images. The Committee acknowledges the profound impact of the pharmaceutical sector on the health of children and calls on pharmaceutical companies to adopt measures towards enhancing access to medicines for children, paying particular attention to the Human Rights Guidelines for Pharmaceutical Companies in relation to Access to Medicines. At the same time, States should ensure that pharmaceutical companies monitor the use, and refrain from promoting excessive prescription and use of, drugs and medicines on children. Intellectual property rights should not be applied in ways that cause necessary medicines or goods to be unaffordable for the poor. Private health insurance companies should ensure that they do not discriminate against pregnant women, children or mothers on any prohibited grounds and that they promote equality through partnerships with State health insurance schemes based on the principle of solidarity and ensuring that inability to pay does not restrict access to services. (c)Mass and social media Article 17 of the Convention delineates the responsibilities of mass media organizations. In the context of health, these can be further expanded to include promoting health and healthy lifestyles among children; providing free advertising space for health promotion; ensuring the privacy and confidentiality of children and adolescents; promoting access to information; not producing communication programmes and material that are harmful to child and general health; and not perpetuating health-related stigma. (d)Researchers The Committee underscores the responsibility of entities, including academics, private companiesand others, undertaking research involving children to respect the principles and provisions of the Convention and the International Ethical Guidelines for Biomedical Research Involving Human Subjects. The Committee reminds researchers that the best interests of the child shall always prevail over the interest of general society or scientific advancement. V.International cooperation States parties to the Convention have obligations not only to implement children’s right to health within their own jurisdiction, but also to contributeto global implementation through international cooperation. Article 24, paragraph 4, requires States and inter-State agencies to pay particular attention to the children’s health priorities among the poorest parts of the population and in developing States. The Convention should guide all international activities and programmes of donor and recipient States related directly or indirectly to children’s health. It requires partner States to identify the major health problems affecting children, pregnant women and mothers in recipient countries and to address them in accordance with the priorities and principles established by article 24. International cooperation should support State-led health systems and national health plans. States have individual and joint responsibility, including through United Nationsmechanisms, to cooperate in providing disaster relief and humanitarian assistance in times of emergency. In these cases, States should consider prioritizing efforts to realize children’s right to health, including through appropriate international medical aid; distribution and management of resources, such as safe and potable water, food and medical supplies; and financial aid to the most vulnerable or marginalized children. The Committee reminds States to meet the United Nations target of allocating 0.7 per cent of gross national incometo international development assistance, as financialresources have important implications for the realization of children’s right to health in resourcelimited States. In order to ensure the highest impact, States and inter-State agencies are encouraged to apply the Paris Principles on Aid Effectiveness and the principles of the Accra Agenda for Action. VI.Framework for implementation and accountability Accountability is at the core of the enjoyment of children’s right to health. The Committee reminds the State party of their obligations to ensure that relevant government authorities and service providers are held accountable for maintaining the highest possible standards of children’s health and health care until they reach 18 years of age. States should provide an environment that facilitates the discharge of all dutybearers’ obligations and responsibilities with respect to children’s right to health and a regulatory framework within which all actors should operate and can be monitored, includingby mobilizing political and financial support for children’s health-related issues and building the capacity of dutybearers to fulfil their obligations and children to claim their right to health. With the active engagement of the Government, parliament, communities, civil society and children, national accountability mechanisms must be effective and transparent and aim to hold all actors responsible for their actions. They should, inter alia,devoteattention to the structural factors affecting children’s health including laws, policies and budgets. Participatory tracking of financial resources and their impact on children’s health is essential for State accountability mechanisms. A.Promoting knowledge of children’s right to health (art.42)