A/HRC/37/54 (f) Complement debt sustainability analyses with a view to integrating human rights impacts and social sustainability in the assessment; (g) Provide guidance on and references to analytical approaches that could make visible the potential impacts of reform measures and show how the burden of adjustment is shared across different income quintiles, gender, age and different social groups, including the most marginalized; (h) Ensure that the assessment of human rights impacts is based on qualitative and quantitative data, disaggregated by gender, disability, age group, region, ethnicity and any other relevant grounds, based on a contextual, country-level appreciation of groups at risk of marginalization; (i) Provide specific guidance for carrying out cumulative, rights-based impact assessments of various reforms measures that are often implemented in parallel as part of fiscal consolidation packages, such as taxation and public expenditure reform, so that the fuller impact on rights holders and particular groups at risk can be assessed; (j) Set out an international standard and framework for conducting human rights impact assessments of economic reform policies that can be adjusted to the particular needs of government departments, advisory bodies, parliamentary committees, national human rights institutions, international financial institutions, international human rights mechanisms, academic institutions or civil society organizations; (k) Include suggestions on how to integrate human rights impact assessments into existing assessment methodologies that governments, international financial institutions and other bodies may already be using; (l) Consider the best way to carry out a human rights impact assessment in order to ensure that the results can effectively inform policy decisions, while at the same time address the independence and credibility of the assessment undertaken; (m) Establish the criteria to be met by the assessment team; (n) Provide guidance on how to ensure the meaningful participation of all relevant stakeholders and affected individuals and groups, including women, children, the elderly, persons with disability, migrants, minorities and other groups at risk of vulnerability, such as indigenous peoples, refugees and internally displaced persons; (o) Set out the standards for transparency and accountability when carrying out the impact assessment and for the publication and reporting of information and the assessment; (p) Recommend that human rights impact assessments be instituted and carried out regularly, before, during and after the implementation of economic reforms that may have the potential to cause significant adverse human rights impacts, and facilitate States’ reporting obligations to the Committee on Economic, Social and Cultural Rights. 20