A/HRC/34/29 of care that are affordable and accessible and change society’s perception of women’s roles. Some countries have made it compulsory for companies of a certain size to provide childcare services. 20 Moreover, the Committee on Economic, Social and Cultural Rights states that the development of flexibility in the workplace should be part of these national policies. To this end, it is important to ensure that the arrangements put in place are premised on the equitable sharing of care responsibilities between men and women. 40. The right to decent work also implies work opportunities in the formal economy. In many regions, women are primarily employed in the informal economy. 21 The ILO Transition from the Informal to the Formal Economy Recommendation, 2015 (No. 204) outlines 12 guiding principles informed by country experiences. In addition to measures taken to progressively bring employment and businesses into the formal economy, States should implement macroeconomic policies aimed at creating decent jobs. Indeed, women work in the informal economy owing to a lack of opportunities in the formal economy. 22 D. Entrepreneurship 41. Entrepreneurship is another way of exercising one’s right to work, where the right of women to equal opportunities also applies. Data showing that women are less likely to be involved in entrepreneurial activity than men reveals patterns of inequality. 23 Closing this gap requires tackling the root causes of women’s disadvantages in entrepreneurial participation and business ownership, as well as implementing targeted measures. 42. Firstly, formal discrimination should be eliminated where it exists. States should guarantee women’s legal autonomy, thus eliminating any legal barriers to their ability to conclude contracts, own and administer properties, or hold bank accounts without needing the prior authorization of another person. Discriminatory practices, such as those related to inheritance and the registration of households’ lands in men’s names, should also be abolished. 43. Financial inclusion is critical for promoting women’s access to means of production, as either women lack the necessary collateral for accessing loans or the informality of their businesses is incompatible with procedures in traditional financial institutions. Several countries have attempted to overcome this barrier through initiatives establishing special credit lines at banks or by setting up specific funds or more accessible banking and payment services. Other countries have coupled these measures with initiatives aimed at improving women’s literacy, and their business, economic, financial and legal skills, and at narrowing the gender gap in access to information and communication technology. Temporary special measures can also be implemented to support women’s entrepreneurship, for example by prioritizing women in land redistribution programmes or granting women-led businesses preferential treatment in public procurement processes. 44. Several States have implemented projects and programmes promoting the development of income-generating activities for women. These initiatives should be accompanied by measures to facilitate access to markets, including through investment in transport infrastructure and in marketing facilities. A human rights-based approach to such efforts should seek to develop activities in the formal economy, in businesses that would lift 20 21 22 23 See, for example, CEDAW/C/PRY/CO/6, para. 28. ILO, Women at Work: Trends 2016, p. 11. Ocampo and Jomo K.S., Towards Full and Decent Employment, p. 77. See also the ILO Transition from the Informal to the Formal Economy Recommendation, 2015 (No. 204). United Nations Development Programme (UNDP), Human Development Report 2015 (New York, 2015), p. 111. 9