Chapter 2 | Page 88 assistance.’210 General Comment No. 3 notes that it was the intention of the drafters of the Covenant that ‘maximum available resources’ should be taken to include both the resources available in the State and through the international community, with specific reference to Articles 11, 15, 22 and 23 of the ICESCR.211 This requirement to seek international assistance and cooperation is particularly relevant for developing States in relation to ‘resources’ required for the realisation of ESC rights. The level of resource commitment for each substantive right can vary, depending on the economic and social conditions as well as the level of enjoyment of these rights at the time. In many countries, for example, effective implementation of the requirements for the right to education and health may need more resources than those required for the right to cultural rights. In many cases, economic and social development affects the direct resource burden on the State to ensure the enjoyment of these rights. Many Concluding Observations refer to the requirement for resources in relation to specific rights and make recommendations for the State to take positive action, including allocation of resources for realisation of these rights. For example, the Committee identified resources required to strengthen gender equality mechanisms, including the financial and human resources needed to enhance the work of national institutions, and made recommendations for increased capacity of gender promotion agencies and their activities to eliminate gender stereotypes and attitudes.212 Numerous references are also made to work-related rights, including monitoring 210 Committee on Economic, Social and Cultural Rights, An evaluation of the Obligation to take steps to the "Maximum Available Resources" under an Optional Protocol to the Covenant, 38th sess, UN Doc E/C.12/2007/1 (10 May 2007), [5]. 211 212 CESCR General Comment No 3, E/1991/23, above n 49, [13]. For example, CESCR, Concluding observations: Serbia, E/C.12/SRB/CO/2 (23 May 2014), [15]; CESCR, Concluding observations: China (Hong Kong), E/C.12/1/Add.58 (21 May 2001), [17]; CESCR, Concluding observations: Republic of Korea, E/C.12/1/Add.59 (21 May 2001), [37]; CESCR, Concluding observations: Kazakhstan, E/C.12/KAZ/CO/1 (7 June 2010), [15].