Implementation of the outcome of the World Summit for Social Development and of the twenty-fourth special session of the General Assembly A/RES/72/141 participation for the implementation of the outcome of the World Summit for Social Development; 37. Also stresses the importance of promoting corporate social responsibility and accountability, encourages responsible business practices, such as those promoted by the Global Compact and the Guiding Principles on Business and Human Rights: Implementing the United Nations “Protect, Respect and Remedy” Framework, 20 invites the private sector to take into account not only the economic and financial implications but also the development, social, human rights, gender and environmental implications of its undertakings, and underlines the importance of the International Labour Organization Tripartite Declaration of Principles concerning Multinational Enterprises and Social Policy; Inequality 38. Stresses that the benefits of economic growth should be inclusive and distributed more equitably and that, in order to close the gap of inequality and avoid any further deepening of inequality, comprehensive social policies and programmes, including appropriate social transfer and job creation programmes and social protection systems, are needed; 39. Reaffirms that social integration policies should seek to reduce inequalities, promote access to basic social services, education for all and health care, eliminate discrimination, increase the participation and integration of social groups, particularly young people, older persons and persons with disabilities, noting the role of sports in this regard, and address the challenges posed to social development by globalization and market-driven reforms in order for all people in all countries to benefit from globalization; 40. Stresses that an enabling environment is a critical precondition for achieving equity and social development and that, while economic growth is ess ential, entrenched inequality and marginalization are an obstacle to the broad -based and sustained growth required for sustainable, inclusive and people -centred development, and recognizes the need to balance and ensure complementarity between measures to achieve growth and measures to achieve economic and social equity and inclusion in order for there to be an impact on overall poverty levels; 41. Supports the development of vertical and horizontal models of distribution of financial resources to decrease inequalities across subnational territories, within urban centres and between urban and rural areas, as well as to promote integrated and balanced territorial development, and reaffirms the importance of improving the transparency of data on spending and resource allocation as a tool for assessing progress towards equity and spatial integration; 42. Acknowledges that investment in human capital and social protection has been proven to be effective in reducing poverty and inequality, and invites Member States to mobilize innovative sources of financing, including through public -private partnerships, to secure adequate levels of social expenditure necessary for expanding coverage towards universal access to health, education, innovation, new technologies and basic social protection and to address the issues of illicit financial flows and corruption; 43. Invites Member States to develop comprehensive, integrated and coherent strategies that effectively address the structural causes of poverty and inequality b y pursuing equity and growth objectives simultaneously in their national contexts, __________________ 20 17-22927 A/HRC/17/31, annex. 9/14