accurate may result in ineffective interventions, !n this regard, it becomes important to support updating the capacities of the country's statistical agencies to enable them to release data in a timely manner. Step 3. ldentifu desired level of eniovment of the riqht or riqhts for women and men (or the societal goal). Not all human rights are achieved immediately, but all human rights must be progressively achieved. Also, women and men, more often than not, do not enjoy their human rights in a like or equal manner. Based on the assessment of the level of enjoyment or nonenjoyment of the right or rights (Step 2 above), claimholders, duty bearers and other actors could determine the desired levels of enjoyment for women and men, over succeeding years. Examples of Philippine human rights based goals and outcomes may be seen in the HRBA to Development Planning Toolkit of the National Economic and Development Authority, specifically the section entitled "Human Rights Based Approach to Goal Setting." 4. ldentifu the normative elements that need to be achieved to realize the riqht or rights (or sector outcomes). Ditferent rights have ditferent normative content, and interventions Step focused on each normative element would result in the progressive realization of the right (see Annex 4, Norms of Expenditure that Support the Realization of Selected Economic, Social and Cultural Rights). Claimholders, duty bearers and other actors could then use the normative elements of the right as the basis for the sector outcomes. Examples of Philippine human rights based goals and outcomes may be seen in the HRBA to Development Planning Toolkit of the National Economic and Development Authority, specifically the section entitled "Human Rights Based Approach to Goal Setting." Step 5. ldentifu oblioations arising from the riqht or rights sought to be realized and translate these into organizational outcomes. Claimholders, duty bearers and other actors should pay special attention to compliance with core obligations (see Annex 5, Core Obligations and Public FinancQ, universal standards of achievement and treaty obligations (see Annex 2, $tandards of Achievement Relevant to Public Finance, Annex 3, Treaty Obligations Related to Public Finance; and Annex 7, Norms of Expenditure to Meet Philippine Treaty Obligations). Step 6. ldentifv outputs and activities needed to attain sectoral and orqanizational outcomes and societal qoal (MFOs and PAPs) and inteorate human rights principles. While DBM initiatives still focus on current and ongoing projects and activities, it might be important to apply Theis' reverse mapping approach (Theis, 2004), or working backwards to identify the activities and outputs needed to attain the outcomes and goals. "Theis explains why reverse mapping is important: 'Development and child welfare workers are used to thinking about progress and evolution, starting now and looking towards the future. Reversing this perspective and working backwards in time helps to override established thought patterns. lt forces us to think differently and helps to avoid just repeating what we know already."'(NEDA,2011) Claimholders, duty bearers and other actors are urged to apply reverse mapping when identifying those outputs and activities needed to attain sector and organizational outcomes and the societal goal. Once outputs and activities are identified, claimholders, duty bearers and other actors are asked to consider concrete measures to ensure the integration of the principles of nonretrogression, participation, accountability, nondiscrimination, transparency, human dignity, empowerment and the rule of law in every output and activity. 74