A/HRC/40/57 Commentary 7.1 It is most often the combination and accumulation of individual economic decisions, such as the combination of fiscal consolidation, reforms of the labour market, taxation and public expenditure, that cause the most damage if the impacts of the decisions fall on the same population groups, simultaneously or over time. A human rights impact assessment can help identify how people confronting cumulative and/or intersecting inequalities may be affected and how to protect them from the discriminatory impact. 7.2 Identifying the particular individuals and groups that are most marginalized and discriminated against in a particular country and in specific circumstances requires a profound and sophisticated understanding of the various population groups and of the context in which a particular measure is to be taken. Groups that are frequently discriminated against include women; lesbian, gay, bisexual, transsexual and intersex persons; persons with disabilities; children; older persons; indigenous peoples; migrants; refugees; internally displaced persons; people living in poverty; the unemployed and those with precarious jobs; single parents; and ethnic, national, linguistic, religious or other minorities. 7.3 The meaningful participation of all relevant stakeholders and affected individuals and groups, including those groups at risk of vulnerability and exclusion in economic reform policy formulation, implementation and review, should be ensured across all stages of the assessments, including impact assessments. Where needed, appropriate adjustments should be made to facilitate the participation of such groups. Importantly, the participation of relevant stakeholders should also be ensured during the monitoring and evaluation phases to determine whether findings have sufficiently informed implementation or revision of policy measures. Principle 8 – Non-discrimination based on gender and substantive gender equality Economic reforms should prevent any kind of direct and indirect form of discrimination based on gender, in law or practice, and should promote substantive and transformative gender equality. Human rights impact assessments should always include a comprehensive gender analysis. Commentary 8.1 The current dominant economic system is, for the most part, based on and perpetuates gender inequality and discrimination in the labour market, worsening the potential adverse human rights impacts on women. In particular, unpaid care work (i.e. care for children, older people and others) is overwhelmingly undertaken by women and often invisible in current economic analysis. Further, women are generally overrepresented in public sector positions and in precarious, informal and low-paid jobs. 8.2 Therefore, economic reforms which encourage, among other things, labour market flexibilization, reductions in the coverage of social protection benefits and services, cuts to public sector jobs and the privatization of services tend to have a negative impact on women’s enjoyment of human rights. 10 Economic reform should aim to prevent gender discrimination and transform existing inequalities, instead of creating such situations. 8.3 Policies that might improve overall social indicators might not do so for women, or for particular groups of women. Human rights impact assessments, incorporating a clear gender focus and women’s central participation in the assessment process, can support the realization of women’s human rights in practice 10 8 See A/73/179.