The concept of progressive realization of social and economic rights recognizes that States have different levels of resources available but obliges them to take immediate and appropriate steps to ensure minimum levels of rights for all and to actively work toward their full realization.28 Some measures do not require significant resources, and States have minimum core obligations in relation to social and economic rights, including the obligation to ensure that relevant rights will be exercised without discrimination29 and the obligation to protect vulnerable members of society.30 The achievement of social and economic rights for all without discrimination requires the fair and proportionate allocation of State resources. Budget allocation decisions may directly or indirectly disadvantage minorities or individual persons belonging to them. Minorities should benefit from budget resources at a level at least in proportion to their numbers and, in some contexts, the allocation of additional budget resources may be needed to achieve effective equality.31 The level of marginalization of different groups of individuals within minority communities should be considered, including factors such as gender, age and disability. States should make efforts to ensure that minorities are informed about economic and social policymaking and budgetary decisions at the national and local levels, including by providing information in minority languages and disseminating it through minority media.32 OSCE participating States have recognized the importance of transparency in regard to economic issues as part of good governance.33 International standards on budget transparency emphasize that State budget reports should be detailed, comprehensive, published in a regular and timely manner, subject to external scrutiny, and presented in a way that enables analysis and accountability.34 Participatory budgeting, where community members are directly involved in budget allocation decisions, particularly at the local level, helps to facilitate greater transparency and increases participation in budget processes. 28 29 30 31 32 33 34 22 ICESCR, article 2(1); and CESCR, General Comment No. 3: The Nature of States Parties’ Obligations (article 2, paragraph 1, of the Covenant), paragraphs 2 and 9 (1990). ICESCR, article 2 (2). CESCR, General Comment No. 3: The Nature of States Parties’ Obligations, paragraph 12. See Recommendation 4 in this document. OHCHR, FMI Recommendations, third session, paragraph 39. OSCE, Istanbul Document, “Charter for European Security: II. Our Common Challenges”, paragraph 5 (Istanbul 1999); and OSCE, Ministerial Council, “OSCE Strategy to Address Threats to Security and Stability in the Twenty-First Century”, paragraph 14; and “OSCE Strategy Document for the Economic and Environmental Dimension”, paragraph 2.2 (Maastricht 2003). See for example: Organisation for Economic Co-operation and Development (OECD), Best Practices for Budget Transparency (2002), section 1; and International Monetary Fund (IMF), Fiscal Transparency Code, Fiscal Transparency Principles, paragraphs 1.1–1.4 and 2.3 (2019). Recommendations on the Effective Participation of National Minorities in Social and Economic Life