A/HRC/38/37 35. The human rights framework helps to further clarify the responsibilities of States regarding universal health coverage to: (a) ensure the participation of stakeholders in the design of policies to implement universal health coverage; 54 (b) refrain from inappropriate health resource allocation that would disproportionately favour expensive curative health services, which are often accessible only to a small, privileged fraction of the population, over primary and preventive health care benefiting a far larger part of the population; (c) adopt legislative and other measures ensuring equal access to health care and health-related services provided by third parties; 55 (d) ensure that availability, accessibility, acceptability and quality of health facilities, goods and services are not undermined by health sector privatization; 56 and (e) uphold and implement the right to social security, including the implementation of social protection floors, as part of measures to ensure financial risk protection.57 4. Accountability for health 36. In the 2030 Agenda, the General Assembly foresees a robust, voluntary, effective, participatory, transparent and integrated follow-up and review framework to support national implementation and to maximize and track progress to ensure that no one is left behind. It aims to promote accountability, support effective international cooperation and foster the exchange of best practices and mutual learning. 58 A global indicator framework, including for the health-related Goals, has since been developed by the Inter-Agency and Expert Group on Sustainable Development Goal Indicators, endorsed by the Statistical Commission and adopted by the General Assembly. 59 It is to be complemented by indicators at the regional and national levels. OHCHR has underscored the need for a robust accountability mechanism at the global level under the high-level political forum on sustainable development, and for the forum’s voluntary national reviews and thematic reviews to draw systematically on information and recommendations from the United Nations human rights mechanisms. Moreover, as recognized in the 2030 Agenda, accountability in the private sector should be ensured based on the Guiding Principles on Business and Human Rights.60 37. Accountability is a complex, multidimensional concept. Human rights-based accountability requires numerous forms of review and oversight and fostering of the accountability of multiple actors at various levels, both within and beyond the health sector. 61 Accountability comprises at least three fundamental components: monitoring, independent review and remedial action.62 Effective monitoring is critical, not as an end in itself, but as a tool for measuring progress and improving accountability. Each of these components is indispensable and has a discrete role to play in strengthening accountability.63 38. Challenges around ensuring accountability for health include the failure to differentiate between these components, with the result that one or more may be neglected, 54 55 56 57 58 59 60 61 62 63 12 Submission by Health Poverty Action, p. 4. See Committee on Economic, Social and Cultural Rights, general comment No. 14, para. 35. Ibid. See International Covenant on Economic, Social and Cultural Rights, art. 9; ILO Social Security (Minimum Standards) Convention, 1952 (No. 102); ILO Social Protection Floors Recommendation, 2012 (No. 202); ILO Medical Care Recommendation, 1944 (No. 69); and ILO Medical Care and Sickness Benefits Convention, 1969 (No. 130). See General Assembly resolution 70/1, paras. 72–73. General Assembly resolution 71/313. See General Assembly resolution 70/1, para. 67. See A/HRC/21/22, paras. 74–75. Commission on Information and Accountability for Women’s and Children’s Health, “Keeping promises, measuring results”, p. 7; Independent Accountability Panel, 2016: Old Challenges, New Hopes, Accountability for the Global Strategy for Women’s and Children’s and Adolescents’ Health, pp. 9–11; and A/HRC/21/22. Carmel Williams and Paul Hunt, “Neglecting human rights: accountability, data and Sustainable Development Goal 3”, International Journal of Human Rights, vol. 21, No. 8 (2017), pp. 1118 and 1120.