A/HRC/40/57 options, and prior to the conclusion of agreements on programmes with creditors in time to influence the outcomes of negotiations. They should serve to look back and evaluate the short-term measures already taken and to propose adjustments as well as to provide evidence for medium- to longer-term planning going forward. 18.2 In the context of an acute financial or economic crisis in which the Government is forced to make decisions under extreme time pressures, it may not be possible for the State to carry out a thorough human rights impact assessment before deciding on its response to the crisis. In these situations, the Government is obliged to complete and publish a human rights impact assessment to the extent possible under the circumstances before taking any policy decisions or actions. The Government should also (a) publicly explain why it is unable to do a full ex ante impact assessment; (b) undertake a fully compliant ex post human rights impact assessment as soon as conditions allow; and (c) take steps to remedy all adverse human rights impacts identified in either impact assessment as promptly as possible. 18.3 For mid- to longer-term reforms, a human rights impact assessment can help States and international financial institutions to create capacities for adaptation to necessary changes in the economy, so as to better address the next economic and financial crisis and to ensure a robust sense of social inclusion. This is particularly worthwhile for women in situations where they are usually excluded from decisionmaking. Thorough and well-documented scrutiny will also contribute to evidencebased decision-making by the same or other States in future crises. 18.4 Throughout the policy cycles, economic reform programmes should be evaluated in accordance with whether they have ensured a fair and equitable distribution of social adjustment burdens, and not only whether they have reduced budget deficits and restored debt sustainability or economic growth. Such evaluations should assess the extent to which reform programmes have protected human rights, in particular those of the groups in situations of vulnerability or at risk of greater impacts, and identify gaps to be addressed. 18.5 Human rights impact assessments should not be limited to considering potential or actual adverse human rights impacts, but should also be used to identify steps to advance the enjoyment of human rights and opportunities for duty bearers to further the realization of human rights within the implementation of economic reforms. 18.6 Capacity-building in conducting human rights assessments is of crucial importance as it would make the exercise less time-consuming, more predictable, less costly, and help assessments to become increasingly accurate and comprehensive. Governments should build the systems to ensure that necessary data and information are produced and published and closely work with members of civil society during “good times” so that they are equipped to participate promptly in human rights impact assessments when necessary, whether on a regular or extraordinary basis. Principle 19 – Participation The right to participate should be embedded in the process of conducting human rights impact assessments. It should also be central in the consideration of policy options, in the outcome document(s) (publication and reporting of information and the assessment), in the implementation of policy responses and in the monitoring of the impact of such responses. Commentary 19.1 In formulating measures requiring human rights impact assessments, States and international financial institutions must allow for and seek the broadest possible national dialogue, with the effective, timely and meaningful participation of all individuals and groups, including marginalized groups and those particularly at risk 19