A/HRC/34/57 right to work. In this regard, the Committee has adopted a holistic reading of the right to work, which is informed, but not necessarily restricted, by the scope of related ILO conventions and includes certain obligations that must be implemented immediately, such as the adoption of an employment policy, and others that are progressive in nature. 17 22. States do have some flexibility with regard to responding to financial crises and in times of economic hardship. When necessary, international human rights law does not rule out that States may have to take retrogressive measures contrary to their general obligations in order to realize progressively economic, social and cultural rights. However, States must always avoid taking deliberately retrogressive measures without carefully considering less harmful alternatives and providing a justification. When a State seeks to introduce retrogressive measures, it must demonstrate that such measures are temporary, necessary and non-discriminatory, and that they respect at least its core obligations.18 23. In other words, labour rights contained in international human rights treaties may be encroached upon, but only under very strict conditions, and core obligations must always be respected. For example, in relation to the right to just and favourable conditions of work and the right to work, the Committee identified as core obligations that States should establish minimum wages that are non-discriminatory and non-derogable and indexed to the cost of living so as to ensure a decent living for workers and their families and ensure nondiscrimination and equal protection of employment and the right of access to employment, especially for disadvantaged and marginalized individuals and groups. 19 24. International financial institutions and national development banks must also respect labour rights when providing loans to States and imposing the condition to implement certain fiscal and macroeconomic reform policies. The Committee on Economic, Social and Cultural Rights has explicitly stressed that international financial institutions should pay greater attention to the protection of the right to work in their lending policies and credit agreements and that particular efforts should be made to ensure that this right is protected in all structural adjustment programmes.20 25. If implemented, fiscal consolidation programmes must fully respect human rights standards as must borrowing States and lenders, including lending international organizations and States. Both lenders and borrowers have an obligation to carry out a human rights impact assessment prior to the provision of a loan, in order to ensure that the conditionalities do not disproportionately affect economic, social and cultural rights nor lead to discrimination.21 A. Driving States into conflict with their international obligations 26. Austerity measures and economic reform programmes have often conflicted with the human rights obligations of States. These range from minor interferences with to complete negation of relevant rights and cover a number of issues. 27. In several instances, the economic adjustment reforms undertaken by States have created tension with regard to the right to fair remuneration. For example, the Committee on Economic, Social and Cultural Rights has repeatedly expressed its concern that the 17 18 19 20 21 See Committee on Economic, Social and Cultural Rights, general comment No. 18 (2005) on the right to work. See general comment No. 23 (2016) on the right to just and favourable conditions of work, para. 52. Ibid., para 65; and general comment No. 18, para. 31 (a). See general comments No. 18, para. 53; and No. 23, para. 71. See A/HRC/20/23; E/C.12/2016/1, in particular para. 11; and A/HRC/21/39, para. 92. 9