A/HRC/34/27 59. States are under an obligation to ensure that businesses respect the rights of the child in all their activities and that all implementation initiatives delivered by both public and private actors protect and promote child rights. The implementation and monitoring process at all levels should address the alignment of the national regulatory framework, multistakeholder partnerships and private sector activities with the Guiding Principles on Business and Human Rights, the Children’s Rights and Business Principles and general comment No. 16 (2013) of the Committee on the Rights of the Child on State obligations regarding the impact of the business sector on children’s rights. Moreover, in the 2030 Agenda States made an explicit commitment to its implementation in accordance with the Guiding Principles on Business and Human Rights. VII. A child rights-based approach to monitoring progress towards achieving the Sustainable Development Goals 60. To bring about accountability, States must strengthen the collection of quality disaggregated, relevant and timely data. In the 2030 Agenda, States call for more systematic monitoring and data collection to help measure progress towards achieving the Goals. This will require the strengthening of birth registration, statistical capacities and vital statistics, and that human rights-based strategies for monitoring and data collection are in place at all levels. A human rights-based approach to data will be central to the identification of children being left behind in more systematic and reliable ways, and international cooperation is vital in this regard to support countries with limited available resources. A. Counting the uncounted — strengthening birth registration and vital statistics 61. The development of comprehensive civil registration systems to gather accurate, timely, disaggregated data is vital to inform national planning and implementation of the 2030 Agenda (see A/HRC/33/22). Well-functioning civil registration systems are an essential basis for monitoring multiple Sustainable Development Goal targets, including child mortality rates. Under target 16.9, States have committed to providing legal identity for all, including birth registration, which is a right under article 7 of the Convention on the Rights of the Child. Global data reflect the fact that while it is possible to bring about substantial overall progress, the remaining unregistered children are frequently those in situations of the greatest vulnerability and marginalization. Targeted measures are needed to ensure the universal registration of all children, in order to achieve target 16.9 and to monitor progress in relation to multiple Sustainable Development Goal targets. B. Indicators 62. The identification and use of appropriate indicators on the fulfilment of the 2030 Agenda is essential, due to the role this will play in how Sustainable Development Goal targets are interpreted and applied. Above all, indicators used to monitor progress must never bring about perverse incentives undermining children’s rights. It is also important to consider that not all child rights issues can be captured by quantitative indicators and, as such, the monitoring of child rights-based implementation of the framework must also include qualitative monitoring, which is given due consideration alongside quantitative progress measures. Detailed operational guidance on identifying and making use of both quantitative and qualitative human rights indicators is available in the guide to the 16