The manual is aimed at assisting States parties to fulfil their reporting obligations under the Covenant. Its objective is to facilitate understanding of the rights enshrined in the Covenant and the corresponding obligations of the States parties in respecting, protecting and fulfilling those rights. The manual is based on the provisions of the Covenant, the Committee’s general comments, its jurisprudence on individual communications and its concluding observations on State party reports, as well as its reporting guidelines, rules of procedure, working methods and other documents. The manual should be understood as a practical tool, while bearing in mind the constantly developing practice of the Committee in interpreting the Covenant. This manual also constitutes a reference document for trainers who intend to design and deliver training courses on reporting to the Committee on the implementation of the provisions of the Covenant. The manual can be used jointly with the training guide on reporting to the United Nations treaty bodies, which covers all the procedural aspects of the reporting process.