A/70/297 I. Resource implications 81. Implementing a social protection system not only entails having legislation and policies in place, but also financial resources and institutions with the capacity to implement and monitor them. The obligation of progressive realization compels States to take appropriate measures to the maximum of their available resources towards the full realization of the right to social protection. This concept should not be understood as discharging States from any obligations until they have sufficient resources. On the contrary, States must take constant steps t o improve the enjoyment of the right to social protection of persons with disabilities, with a time bound plan and measurable benchmarks to help monitor progress. 82. States have various obligations of immediate effect in relation to the right of persons with disabilities to social protection, which include: the elimination of discrimination in the exercise of this right, the promotion of gender equality, securing access to social protection and ensuring a minimum essential level of benefits for all persons with disabilities and their families. 66 These minimum essential levels constitute the core of nationally defined social protection floors and are crucial to securing an adequate standard of living for persons with disabilities, including basic subsistence, essential primary health care, basic shelter and housing, and basic forms of education. 67 States must meet these core obligations even if their resources are scarce. 83. To guarantee progressive realization of the right to social protection, States should formulate strategies and plans that include realistic, achievable and measurable indicators and time-bound targets, designed to assess progress in its implementation. In addition, States should adopt adequate laws and policies, and disburse funds to implement these plans and strategies. States must refrain from entrusting private charities with funding responsibility for persons with disabilities, owing to the unsustainability of this approach and the possible negative impact on the rights of persons with disabilities. 68 84. In practice, since the financial crisis of 2008, many countries have been reducing their social protection systems, disproportionately affecting persons with disabilities. In some countries, austerity measures include cuts in or caps on disability benefits, stricter eligibility criteria, the elimination or reduction of subsidies and tax credits, and reduced expenditure on community support services, such as in-home services and personal assistance. These cuts are not only affecting the standard of living of those who relied on such benefits, but also limit their capacity to live independently, often leading to their institutionalization. 85. The obligation of progressive realization prohibits deliberate retrogressive measures in the exercise of the right to social protection. According to the Committee on Economic, Social and Cultural Rights, States can only justify a retrogressive measure if it is introduced after the most careful consideration of all other alternatives, and if duly justified by reference to the totality of the rights enshrined in the Covenant on Economic, Social and Cultural Rights. 69 States must __________________ 66 67 68 69 15-12544 Committee on Economic, Social and Cultural Rights, general comment No. 19, para. 59. M. Sepulveda and C. Nyst, see note 40. CRPD/C/MEX/CO/1, para. 18; CRPD/C/PER/CO/1, para. 18; and Committee on the Rights of the Child, CRC/C/MEX/CO/4-5, para. 45. Committee on Economic, Social and Cultural Rights, general comment No. 19, para. 42. 23/25