A/HRC/27/31 (f) Engage all sectors of society in reducing child mortality and morbidity. This should include: (i) The creation of conditions conducive to the continual growth, development and sustainability of relevant civil society organizations; (ii) Active facilitation of civil society involvement in the development, implementation, monitoring and evaluation of children’s health policies and services; (iii) The provision of appropriate financial support, or assistance in obtaining financial support, to relevant civil society organizations; (iv) Capacity-building of rights-holders to enable them to understand their entitlements in relation to child health and survival and engage productively with service providers in securing those entitlements; (g) Clarify the roles and responsibilities of all duty-bearers with regard to child health and survival; (h) Ensure that all sectors working to address child mortality and morbidity fulfil their human rights-related responsibilities. This includes ensuring non-discrimination in service delivery, transparency in budgeting, and functional mechanisms for accountability; (i) Identify and prioritize action to benefit children from marginalized groups and children who are at risk of any form of violence or discrimination. C. Planning 49. Guaranteeing the child’s rights to health and survival implies an obligation to have a long-term national plan to address child mortality and morbidity based on evidence and the promotion and protection of human rights. The first step in all planning processes should be a situation analysis, not only to identify priority child health issues and their underlying determinants but also to map existing plans, services and capacities for addressing them. This should identify duty-bearers and include an assessment of their capacity to fulfil their human rights-related obligations in this regard. Situation analysis data should be disaggregated to enable groups of children who are marginalized and/or have particularly poor health indicators to be identified. 50. Based on the situation analysis and building on existing national and subnational strategies and plans, a strategy or plan should be developed. Benchmarks and targets which focus on child survival and development should be established to demonstrate the planned progressive realization of child health-related rights. 51. States are required to: (a) Ensure that the national plan is informed by appropriately disaggregated data and incorporates attention to groups of children who are the most marginalized, discriminated against and/or have the poorest health indicators. Where disaggregated data are unavailable, plans should include an approach to their timely collection; (b) Involve a wide range of stakeholders in planning processes, including State and non-State actors; (c) Include child health and survival in other sectoral policies, highlighting the links between children’s health and survival and the underlying determinants of health; 11