A/HRC/40/57 Guiding principles on human rights impact assessments of economic reforms Contents Page I. II. III. IV. V. VI. 2 Preamble........................................................................................................................................ 3 Scope and purpose......................................................................................................................... 4 Principle 1 − Scope and purpose of the guiding principles ........................................................... 4 Obligations of States ..................................................................................................................... 5 Principle 2 − Obligations of States with respect to economic policies and human rights ............. 5 Principle 3 − Burden of proof and obligation to conduct human rights impact assessments ........ 5 Principle 4 − Obligations of local and subnational governments .................................................. 6 Applicable human rights standards ............................................................................................... 6 Principle 5 − Human rights standards and pertinent law ............................................................... 6 Principle 6 − Indivisibility and interdependence of all human rights ............................................ 7 Principle 7 − Equality and combating multiple and intersectional discrimination ........................ 7 Principle 8 − Non-discrimination based on gender and substantive gender equality .................... 8 Principle 9 − Progressive realization and maximum available resources ...................................... 9 Principle 10 − Prohibition of retrogression ................................................................................... 10 Articulation of policies .................................................................................................................. 11 Principle 11 − Policy coherence .................................................................................................... 11 Principle 12 − Debt sustainability, debt relief and restructuring ................................................... 13 Other obligations of States, international financial institutions and private actors ....................... 14 Principle 13 − International assistance and cooperation ............................................................... 14 Principle 14 − External influence and policy space ...................................................................... 14 Principle 15 − Obligations of public creditors and donors ............................................................ 15 Principle 16 − Obligations of private creditors ............................................................................. 16 Human rights impact assessments ................................................................................................. 17 Principle 17 − Basis and purposes of a human rights impact assessment ..................................... 17 Principle 18 − Ex ante and ex post assessments ............................................................................ 18 Principle 19 − Participation ........................................................................................................... 19 Principle 20 − Access to information and transparency ................................................................ 20 Principle 21 − Access to justice, accountability and remedies ...................................................... 21 Principle 22 − Who should conduct the assessment(s).................................................................. 22