booklet has been eloped as part of the Article ro­ject, a working group sed first at the Partnership ative of the International dget Partnership (IBP), and n at the Global Movement Budget Transpar­ y, Accountability and icipation. The project aims nhance understanding of implications of article 2 of International Covenant on nomic, Social and Cultural hts (ICESCR) for how ern­ments should develop r budgets, raise revenue under­take expenditures. cle 2 ofDiscussion thein ICESCR sets this booklet draws on the that extensive governments are research on article 2 obligations, gated to “[… ] the take steps, and specifically on maximum available vidually and through rnational assistance and resources obligation, in M. Magdalena operation, […] to the The Nature of the Obligations ximum Sepulveda, of its available the International Covenant on ources,under with a view to Social and Cultural Rights, ieving Economic, progressively the Antwerpen: Intersentia (2003), 313-319. It realization of the rights ognizedalso draws inon thethe present (http:// enant www.unhcr.org/refworld/docid/48abd5790. […],Limburg Principles without crimination ofthe any kind as html) and sex, CESCR document, “An ace, colour, language, Evaluation of the Obligation Steps gion, political or to Takeother nion, national orResources’ social to the ‘Maximum Available under in, property, birth or other Optional Protocol to the Covenant,” us.” anE/C.12/2007/1 May 2007). handbook (10is, primarily, esource for civil society anizations, and for national The Article 2 project This booklet is part of the Article 2 & Governments’ Budgets handbook. The handbook has been developed by the Article 2 Pro­ject, a working group housed first at the Partnership Initiative of the International Budget Partnership (IBP), and then at the Global Movement for Budget Transpar­ency, Accountability and Participation. The project aims to enhance understanding of the implications of article 2 of the ICESCR for how govern­ments should develop their budgets, raise revenue and under­take expenditures. Article 2 of the ICESCR sets out that governments are obligated to  “[…]take steps, individually and through international assistance and co-operation, […] to the maximum of its available resources, with a view to achieving progressively the full realization of the rights recognized in the present Covenant […], without discrimination of any kind as to race, colour, sex, language, religion, political or other opinion, national or social origin, property, birth or other status.” This handbook is, primarily, a resource for civil society organizations, human rights commissions, and even legislators, to hold governments to account for their human rights obligations. Download the complete handbook at: www.internationalbudget.org/publications/ESCRArticle2.  Authors: Ann Blyberg and Helena Hofbauer February 2014