A/64/279 (i) States must work towards progressively building a stable social protection system that is accessible to all without discrimination. The various responses to the crisis that support the expansion of social protection must be formulated bearing in mind that the ultimate goal should be universal coverage by social security. Universal benefits (for example, tax-financed benefits for all) not only limit the risk of unfair exclusion and discrimination, but, as evidence shows, are also more costeffective; (ii) States and all other relevant stakeholders supporting social protection must give priority to those who are most exposed to the negative consequences of the current financial crisis. Emergency policies must be implemented urgently to ensure the survival of the poor who are worst affected. If targeted measures are necessary, States must ensure that processes are fair, effective and transparent, and that they incorporate safeguards against any form of discrimination; (c) Promoting participation, accountability and transparency: (i) States must fully integrate human rights principles into the design and implementation of social protection systems. Recipients of assistance must be treated as active rights-holders. Mechanisms must be put in place to promote their meaningful participation in the design and implementation of measures assisting them. The provision of information on the functioning of the programmes must be accessible to all, in particular those receiving assistance. Finally, accessible mechanisms must be in place to ensure accountability of those responsible for implementing social protection systems; (d) Addressing specific concerns in regard to gender, age and disabilities: (i) States must identify and address the specific obstacles that impede the social integration and protection of particularly vulnerable groups. Social protection systems must include specific measures to ensure, for example, that women are not further excluded from labour markets and that they are offered equal opportunities to work. Similarly, the provision of adequate social services is an essential complement to the provision of social assistance for the full development of children and the social integration of persons with disabilities and the elderly; (e) Strengthen international cooperation efforts: (i) States must continue to join forces in order to devise and implement measures to respond to the crisis and promote recovery; such cooperation must be guided by human rights standards. As widely recognized, effective responses to the crisis, in particular in countries that are more exposed to extreme poverty, require international cooperation. Within this context, it is crucial for the levels of official development assistance to be maintained, if not enhanced. 24 09-45276