A/HRC/12/22 page 14 38. Given the negative impact that comprehensive sanctions may have on human rights, including on economic, social and cultural rights, the Security Council has adopted targeted sanctions33 as a tool to fight terrorism. The changes brought about by Security Council resolution 1822 (2008) are encouraging, but they do not go far enough to provide the necessary safeguards to ensure the full enjoyment of all human rights,34 or provide a just assessment of the impact of the sanctions regime on economic, social and cultural rights.35 39. It is important that the Sanctions Committee36 pays due attention to the impact of sanctions on economic, social and cultural rights when it decides to list an individual or an entity.37 The sanctions regimes established under Security Council resolution 1373 (2001)38 may raise greater challenges than those relating to the Taliban established in resolution 1267 (1999)39 if economic, social and cultural rights are not fully considered in their implementation. 33 Targeted sanctions are a tool for bringing Governments or groups in line with international laws and norms. Security Council resolution 1267 (1999) established a sanctions regime to cover individuals and entities associated with Al-Qaida, Osama bin Laden and/or the Taliban wherever located. The regime has since been reaffirmed and modified by a dozen further Security Council resolutions. They have all been adopted under Chapter VII of the Charter of the United Nations and require all States to take specified measures in connection with any individual or entity associated with Al-Qaida, Osama bin Laden and/or the Taliban. 34 Member States are required to freeze without delay funds and other financial assets of Al-Qaida, Osama bin Laden and/or the Taliban, and individuals or entities associated with them. 35 Committee on Economic, Social and Cultural Rights, general comment No. 8 (1997) on the relationship between economic sanctions and respect for economic, social and cultural rights, para 1, “... whatever the circumstances, such sanctions should always take full account of the provisions of the International Covenant on Economic, Social and Cultural Rights”. 36 The Security Council Committee established pursuant to resolution 1267 (1999) concerning Al-Qaida and the Taliban and associated individuals and entities. 37 “The international community should be under no illusion: these humanitarian and human rights policy goals cannot easily be reconciled with those of a sanctions regime. It cannot be too strongly emphasized that sanctions are a tool of enforcement and, like other methods of enforcement, they will do harm. This should be borne in mind when the decision to impose them is taken, and when the results are subsequently evaluated.” A/53/1, para. 64, Report of the Secretary-General on the work of the Organization (1998). 38 See paragraph 1 (c) of resolution 1373 (2001) which does not identify a consolidated list of specific persons whose assets must be frozen pursuant to these measures, such as Al-Qaida and the Taliban. 39 See paragraph 4 (b) of resolution 1267 (1999), which refers specifically to the Taliban or “any undertaking owned or controlled, directly or indirectly, by the Taliban”.