A/HRC/45/10 International Covenant on Economic, Social and Cultural Rights. The Committee on Economic, Social and Cultural Rights provides a general guideline that steps taken by States must be deliberate, concrete and targeted as clearly as possible towards meeting the obligations recognized in the Covenant. 43 In addition to asking the specific questions above, the Special Rapporteur provides a non-exhaustive general guideline for States to follow when implementing the obligation of progressive realization. A. Balancing vertical and horizontal realization 49. States’ obligation to progressively realize the human rights to water and sanitation means that States should take steps to prioritize those in the most vulnerable situations (horizontal realization) and ensure that the realization of the human rights to water and sanitation reaches a higher level (vertical realization). As part of this balance, an issue is whether to first improve horizontally, ensuring universal coverage of a basic level of services, or to improve vertically, ensuring a higher level of services by putting in place, for instance, piped networks. This trade-off is more complex and nuanced when addressed in depth. Firstly, the option of prioritizing horizontal realization is not only related to extending services but also involves defining the level of services to be provided to all. Secondly, vertical realization involves not only defining the level of services to be achieved but also specifying which groups will benefit from service improvements – in other words, to which extent inequalities will be addressed. 50. While some States may consider themselves to be making progress in terms of increasing access to services, they may actually be generating greater inequality. For example, while having increased coverage of basic sanitation by 20 per cent between 2000 and 2017, Mozambique has seen a 30 per cent increase in the access gap between the richest and poorest.44 These figures indicate that States may be promoting access to water and sanitation in a way that benefits the privileged parts of society, further leaving behind those in a situation of vulnerability. Therefore, they may not be directing their efforts fully in line with human rights principles. Given the sometimes competing requirements of reaching more people and achieving a level of service that fully meets human rights standards, the crucial question for States is how to set priorities. Guideline: non-discrimination and equality 51. To reconcile this dilemma, the right to non-discrimination and equality can offer a basic lens and pathway to a solution. As the Special Rapporteur has emphasized throughout the terms of his mandate, equality and non-discrimination have important implications for priority-setting.45 States should take a comprehensive approach when implementing water and sanitation projects and move towards increased quantitative and qualitative coverage while also eliminating inequality and discrimination. Therefore, a greater focus on human rights within plans and projects would help to rebalance provision, ensuring that increases in access do not have the effect of increasing inequalities between groups, prioritizing not leaving anyone behind. To this end, States must envision providing universal access to the highest level of services and plan the pathway towards this goal. States need to have a longterm vision and plan how extension and improvement of services will progress in time, ensuring that no discrimination takes place in the process and that the requirements of different individuals and groups are met, paying special attention to the needs of people in vulnerable situations. B. Priorities within the minimum core obligations? 52. The fact that a State is experiencing an emergency or financial crisis does not alter the nature or content of its core obligations, which must still be met immediately. Given the imperative and immediate nature, however, States may decide to fulfil only the levels 43 44 45 Ibid., general comment No. 15, para. 17, and general comment No. 3, para. 2. WHO and UNICEF, Progress on Household Drinking Water, Sanitation and Hygiene: 2000–2017 (New York, 2019), p. 35. A/70/203, para. 82. 13