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States must also guard against deliberate retrogression (backsliding)—for example, cuts toexpenditures on public services that are critical for the realization of economic and social rightsor cuts to taxes that are necessary to fund such services. 59 Even in the context of economic crisis,governments are required to apply these principles. 60Another immediate obligation is ensuring non-discrimination in the enjoyment of economic, socialand cultural rights. 61 This means any steps that a State takes to progressively realize such rights mustbe non-discriminatory in both policy and effect.Finally, the right of individuals to participate is an ‘integral component’ of any policy or practice thatseeks to meet the State’s obligation to ensure the equal rights of women and men to the enjoymentof all human rights. 62Enlarged web of accountabilityUnder international human rights law, States areprimary duty-bearers with respect to the protectionand fulfilment of the rights of those within theirjurisdiction. At the national level, human rightsare the concern of all ministries—not only health,education, housing and employment but alsofinance, planning, trade and central banks—as wellas local, municipal and regional governments.However, in today’s increasingly integrated globaleconomy, where States are also undergoingpolitical decentralization and ‘outsourcing’ publicservice provision and other functions, stateaccountability for human rights lies within ‘a largerweb of accountability’. 63 The latter encompassesnot only the range of state agencies operating atdifferent levels but also the private sector, othergovernments and international organizations.Non-state actors are answerable to the widerpublic for how their actions affect the realizationof human rights, including social and economicrights. This particularly applies to the private sector,which has an important role to play in economicdevelopment and employment generation.The turn to ‘corporate social responsibility’ (CSR),and later to corporate accountability, is part ofa response not only to market failure but also to‘the perceived or real inability of governments,particularly in developing countries, to be effectiveagents of regulation and development, andproviders of essential goods and services’. 64 Thecorporate accountability agenda has evolvedconsiderably over the past two decades toencompass more companies and industries and abroader set of issues, including labour rights, andalso to involve trade unions and other civil societyorganizations alongside companies. 65The percentage of companies involved is stillvery small, however, and CSR initiatives are moreprevalent in sectors where there is concern about‘reputational risk’ among developed countryconsumers (e.g., toys, electronics or horticulturalproducts). There is a risk that well-intentionedmonitoring initiatives create ‘enclaves of goodpractices’ that have few linkages to the rest of theeconomy. 66 Ongoing efforts to improve corporateaccountability must not divert attention from theneed for better regulation and enforcement in allsectors, not just those that produce for export. 67Assessments of the long-term effects of voluntaryprivate sector initiatives on working conditionspoint to some positive impacts in terms of workerhealth and safety, payment of minimum wages39