A/HRC/41/43 40. States and businesses should periodically carry out gender-responsive assessments of the terrain of laws, policies, norms, practices and activities to identify existing gender inequalities and discriminations, as well as the impact of their respective current and future actions or omissions on such a terrain. Such an assessment process should make use of sexdisaggregated data, engage gender-sensitive experts, and include consultations with women’s organizations, including those operating at the grass-roots level. The findings of the assessments should inform States and businesses in taking a full range of gendertransformative measures to achieve substantive gender equality in all spheres of life. If those measures fall short of achieving this goal, gender-transformative remedies should be available for affected women. The remedies should combine preventive, redressive and deterrent elements46 and change existing power structures that discriminate against women. 41. The Working Group has applied the gender framework to propose gender guidance specific to each of the 31 guiding principles (see annex). The guidance for each guiding principle includes selective illustrative actions showing how States and businesses can integrate a gender perspective throughout their operations. Examples of good practices that will be posted on the Working Group’s website should provide further practical assistance in this integration process. 42. All initiatives and reporting frameworks aimed at facilitating the implementation of the Guiding Principles should integrate the proposed gender framework and guidance. Moreover, any future standards in the business and human rights field should be developed with the meaningful participation of women and should propose gender-responsive measures, in line with the Declaration for Gender Responsive Standards and Standards Development. V. Conclusions and recommendations Conclusions 43. Despite much progress made over the years in achieving substantive gender equality, many challenges remain. Women continue to experience multiple forms of discrimination, disadvantage, exclusion and violence in all spheres of life. They are underrepresented in decision-making positions, are often affected differently and disproportionately by business activities, and face additional barriers in seeking effective remedies. Women might also be affected more adversely by new technologies. 44. There is some evidence of an increased integration of a gender perspective in business and human rights standards in recent years. However, most States and business enterprises still pay little or inadequate attention to the diverse experiences of women in implementing their respective duties and responsibilities under the Guiding Principles. This practice of “gender tokenism” must change. To eliminate all forms of discrimination against women and achieve substantive gender equality, States and business enterprises should work together with women’s organizations and all other relevant actors to ensure systematic changes to discriminatory power structures, social norms and hostile environments that are barriers to women’s equal enjoyment of human rights in all spheres. The proposed gender framework and guidance provide concrete steps on how this can be done. Recommendations 45. The Working Group recommends that: (a) States apply the gender framework and guidance in developing or revising all initiatives and measures, including national action plans on business and human rights, aimed at implementing the Guiding Principles; 46 12 A/72/162, para. 40.