There is no single established method for compiling a State report. Since the implementation of the rights enshrined in the Covenant affects the areas of daily government activity, many, if not all Government departments are interested in providing the Committee with information on laws, programmes and policies that fall within their areas of competence. In addition, in many States, especially in States with a federal structure, provincial and regional authorities may have special powers in certain areas, which necessitates their contribution to the preparation of the report. As a result, it is essential to establish a coordination mechanism designed to inform the various departments about the requirements for the preparation of reports and distribute the relevant tasks among them. As a rule, the Ministry of Foreign Affairs plays a leading role in the presentation of the report.
Non-governmental organizations (NGOs) and other civil society actors are playing an increasing role in the reporting process, including in its preparation. The Committee considers the involvement of representatives of broad sectors of civil society in this process to be the most optimal form of preparing the report. There is no universal formula for civil society participation, and various States are experimenting with a variety of mechanisms. This includes consultations with civil society prior to the preparation of the report, the use of information and statistics provided by civil society, the involvement of civil society in the consideration of draft reports, etc.
In States where national human rights institutions exist (for example, the Human Rights Commission), such organizations can also often have valuable practical experience and understanding of the issues covered by the report.
The comprehensive and meaningful nature of consultations is crucial for the preparation of a report broadly reflecting the general opinion of the Government and public actors on the nature of the implementation of the rights enshrined in the Covenant in the State concerned. (The relevant issues are discussed in more detail below in the section entitled "In which direction is the reporting process going?") There may be a situation where disagreements arise between the State or one or more representatives of civil society on one or a number of issues.
In such a case, the State, of course, submits its report to the Committee in the form it deems necessary.
Once submitted, the report is translated into the official languages of the United Nations and posted for public viewing on the website of the Office of the United Nations High Commissioner for Human Rights.
It is desirable that, before this stage, but not later, civil society actors who hold a different point of view on issues raised or, conversely, not addressed in the report, send their own submissions to the Committee.
In order to limit the information provided to a reasonable amount, civil society is invited, as far as possible, to submit a general report reflecting the agreed views of various groups or organizations. Such a report, which usually follows the format of a report submitted by a State, is called a "parallel report". Naturally, the Committee attaches more importance to information from a number of civil society actors than information provided by only one group, although this information may also be useful.