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equires them to refrain from interfering directlyor indirectly with the enjoyment of human rights.The obligation to protect requires them to takemeasures that prevent third parties, includingindividuals and the private sector, from interferingwith the enjoyment of rights. Finally, the obligationto fulfil requires them to adopt appropriatemeasures towards the full realization of rights.States, therefore, have a proactive role to playas arbiters of social and economic rights. Forexample, when health services are provided bythird parties such as private providers, as is oftenthe case, the State is required to regulate theseactors to ensure that the availability, accessibility,acceptability (including affordability) and qualityof health care are not compromised. By the samelogic, the State has a duty to regulate the conductof employers in order to ensure the realization ofthe various rights to which workers are entitled.The obligation to fulfil means that when individualscannot realize their right to, for example, socialsecurity through existing contributory systems, forreasons that are beyond their control, then theState has the duty to establish ‘non-contributoryschemes or other forms of social assistance’ toensure that everyone can enjoy their right. 53 Box1.3 describes other key obligations of the State withrespect to economic and social rights, discussed inmore detail in Chapter 4.BOX 1.3State obligations under the International Covenant for Economic, Social and Cultural Rights(ICESCR): Accountability for what?The ICESCR spells out a number of obligations that States must comply with to realize the rightsspecified in the treaty. According to article 2(1) State parties must take steps ‘individually andthrough international assistance and cooperation … to the maximum of available resources, with aview to achieving progressively the full realization of the rights’ recognized in the Covenant.Although steps to fulfil economic, social and cultural rights may be undertaken progressively,States should apply the ‘maximum available resources’ to advance as swiftly as possible usingboth national and international resources. 54 United Nations special rapporteurs have clarified theimportance of taxation in this regard, underlining the need to widen the tax base, tackle tax abuse,reassess the contribution of corporations and ensure the sustainable use of revenues generatedfrom natural resources. 55According to the Committee on Economic, Social and Cultural Rights (CESCR), State parties have a‘core obligation to ensure the satisfaction of, at the very least, minimum essential levels of each ofthe rights’. 56 The provision of minimum essential levels is an immediate obligation. This is a helpfulcomplement to CEDAW: it clarifies that not only do gender gaps in enjoyment of rights matter, sodoes the level of enjoyment of rights. It also means that it is the duty of the State to prioritize therights of the poorest and most vulnerable, particularly in relation to minimum essential levels offood, education and health. 57 Even in times of severe resource constraints, States must ensure thatthe rights of vulnerable groups are fulfilled. 58