This dataset contains 5,218 paragraph-level coded records drawn from 124 concluding-observation documents of the United Nations Committee on Economic, Social and Cultural Rights (CESCR), covering 104 State parties during 2014–2024. It operationalizes legal and analytical dimensions of the right to health into 33 variables, including document identification, thematic families and topics, AAAQ dimensions (availability, accessibility, acceptability and quality), structural/process/outcome indicator types, State obligations to respect, protect and fulfil, cross-cutting human-rights dimensions, required instruments and levels of intervention, immediate and core obligations, retrogressive measures, targeted groups, ICESCR articles, evaluative tone, budget and resource issues, international cooperation, corruption, core-minimum references and recommendations concerning indicators, monitoring and disaggregated data.The dataset was developed for doctoral research entitled “Effectiveness of the Right to Health in Morocco: From Legal Obligation to the Construction of Accountability Indicators”. It is an independent research output and not an official United Nations or CESCR dataset. The underlying paragraph texts are derived from official CESCR concluding observations; the original research contribution lies in the selection, structuring, taxonomy and coding.