Human rights identify certain obligations and responsibilities of States towards their citizens. A human rights based approach to development therefore defines States- governments, national and local authorities, public officials and service providers- as duty bearers and citizens as rights holders.

Development programmes using a human rights based approach, focus on the empowerment of rights holders to claim their entitlements and the capacity of duty-bearers to meet their obligations. It lays particular emphasis on strengthening accountability of all stakeholders.

Whilst States are primarily responsible for ensuring the enjoyment of human rights, there is often an unclear relationship with non-state actors. This is specifically prominent in water and sanitation provision, as private companies are often contracted to provide these services. There is currently a global movement to increase the accountability of these non- State actors. The UN Global Compact, the world’s largest voluntary corporate responsibility initiative, is a good example of the increasing efforts being made to mainstream human rights into the corporate sector.

The UN system has a Special Representative on human rights and business working to  fill corporate governance gaps. See Sir John Ruggie’s report: (Protect, Respect and Remedy: A Framework for Business and Human Rights, Special Representative of the Secretary General on the Issue of Human Rights and Transnational Corporations and Other Business Enterprises, A/HRC/8/5, UN, 7 April, 2008).