Greater state involvement in the regulation, financing and provision of social goods is not a sufficient condition for substantive gender equality. From a human rights perspective, the state is the duty bearer that must guarantee the enjoyment of human rights. This would mean production by for-profit as well as non-profit institutions such as cooperatives and community enterprises, community management of forest and irrigation systems, as well as community kitchens and childcare centres. While states may be active in some of these arrangements, they would not be the only actors.