A/71/304 25. As a key precondition for the full realization of all human rights, including the right to health, civil society actors working on health -related issues should be able to carry out their work in a safe and enabling environment. The Special Rapporteur is concerned about the limited space for civil society in many countries, including those actors working on health-related rights. D. Obligations under the right to health 26. As previously stated, the Sustainable Development Goals are political commitments. However, under the international human rights framework, in all their efforts to meet the Goals, States should act in conformity with their obligations to respect, protect and fulfil the right to health. The key elements of States’ obligations under the right to health include progressive realization, obligations of immediate effect, maximum available resources and international assistance and cooperation. 27. The right to health is subject to progressive realization, which means that States have an obligation to move expeditiously and as effectively as possible, through deliberate, concrete and targeted steps, towards the full realization of the right (see E/CN.4/2003/53 and Corr.1 and 2). This requires adequate indicators and benchmarks to properly monitor progress over time. Examining how Governments create or miss opportunities to generate income, allocate budg ets and actually spend allocated funds is useful to evaluate whether they are meeting their obligations to progressively realize their health and other economic, social and cultural rights obligations to the maximum of available resources (E/2009/90, paras. 44-54 and 74). Tracking how countries are investing resources in different Goals and targets is essential to ensuring that efforts to meet them are channelled properly and that the most marginalized populations get the attention that they deserve. 28. Certain health obligations are of immediate effect and are not subject to progressive realization. This includes core obligations, such as non -discrimination. The Sustainable Development Goals reflect a number of core obligations, such as access to health facilities, goods and services on a non -discriminatory basis, access to food, shelter, housing and sanitation, safe and potable water and essential medicines, 9 and ensuring universal coverage of health-care services. 10 Other core obligations that will be essential to realizing the Goals include the revision of the national and subnational legal and policy environment and the amendment or enactment of laws and policies when necessary; the adoption of a national health strategy that addresses the right to health; and the equitable distribution of health facilities, goods and services. 29. States must also devote maximum available resources to the right to health. 11 In many countries, the health system is underfunded. The commitment in target 3.c to substantially increase health financing is welcome and resonates with this obligation. However, resources accumulated to finance health systems must be expended in the context of good governance, transparency, participation and accountability. Civil __________________ 9 10 11 8/26 Committee on Economic, Social and Cultural Rights, general comment No. 14, para. 43. Committee on the Rights of the Child, general comment No. 15, para. 73. International Covenant on Economic Social and Cultural Rights, art. 2 (1). 16-13597