A/71/302 that engage in cooperation with States in the water and sanitation sector; second, to assess how development cooperation has been evolving in the water and sanitation sector; and third, to critically examine current approaches being take n in that field, with a focus on human rights. 5. The analytical framework adopted in the report is based on human rights principles and the specific normative content of the human rights to water and sanitation. Accordingly, consideration is given to how the human rights principles of equality and non-discrimination, access to information, participation, accountability and sustainability are reflected in the selection, design and implementation of water and sanitation projects financed in the context of de velopment cooperation. In addition, certain aspects of the normative content of the human right s to water and sanitation, in particular affordability and accessibility, have been especially relevant as analytical lenses in that discussion. 6. The report focuses mainly on the least developed countries, considering that most of them did not achieve the Millennium Development Goals related to water and sanitation and their acute need for development cooperation to realize the human rights to water and sanitation. Although the main subjects of the report are bilateral and multilateral funders, the Special Rapporteur recognizes the important role played by other non-State actors, such as civil society organizations, in development cooperation. 7. The report uses an exploratory approach. Based on the report, the Special Rapporteur plans to hold a series of dialogues with funders and partner States to better understand how their policies and approaches reflect and operationalize the human rights framework relating to access to water and sanitation services. The results of that research will be submitted to the General Assembly in 2017 as part of a more in-depth analytical report containing focused recommendations. II. Human rights in development cooperation A. Obligations under international human rights law 8. International human rights law defines the obligations of States with respect to taking appropriate measures, including through international assistance and cooperation, to the maximum of their available resources, towards the full realization of economic, social and cultural rights. 9. Under article 2 (1) of the International Covenant on Economic, Social and Cultural Rights, for instance, each State Party undertakes to take steps, individually and through international assistance and cooperation, especially economic and technical, to the maximum of its available resources, with a view to achieving progressively the full realization of the rights recognized in the Covenant by all appropriate means, including in particular the adoption of legislative measures. That obligation applies to the progressive realization of the human right s to water and sanitation since these human rights are recognized by the Human Rights Council and the General Assembly as deriving from the right to an adequate standard of living (article 11 of the Covenant). A similar obligation is also contained in article 4 of the Convention on the Rights of the Child. 4/24 16-13590