A/HRC/40/57 9.4 Available resources must also be measured in the light of international cooperation requested by States in cases where States cannot guarantee the enjoyment of human rights with their own resources, with such requests for international cooperation to be made as soon as possible. 9.5 Mobilizing resources to ensure the progressive realization of rights is also critical to address the minimum core content of economic, social and cultural rights as a minimum floor for protection. States cannot attribute their failure to meet their minimum core obligations to a lack of available resources, unless they demonstrate that every effort has been made to use all resources that are at its disposal. 13 Ensuring achievement of the minimum core content can serve to address the most egregious situations, such as extreme poverty, homelessness or acute malnutrition. However, minimum core content should not be construed to mean a ceiling in the efforts that are required of States. Principle 10 – Prohibition of retrogression Any proposed economic reform that may result in impermissible retrogression in terms of the realization of economic, social and cultural rights is considered a prima facie violation of such rights. Measures that would result in backward steps in terms of the achievement of these rights is permissible only if States can prove that such retrogressive measures are:14 (a) Temporary, in nature and effect, and limited to the duration of the (b) Legitimate, with the ultimate aim of protecting the totality of human crisis; rights; (c) Reasonable, in that the means chosen are the most suitable and capable of achieving the legitimate aim; (d) Necessary, in that the adoption of any other policy alternatives or the failure to act would be more detrimental to the enjoyment of economic, social and cultural rights, especially if there are less harmful alternative financing mechanisms; (e) Proportionate, in that the measures chosen do not unduly restrict human rights and their costs do not outweigh their benefits; (f) Non-discriminatory, and have the ability to prevent or mitigate the inequalities that can emerge in times of crisis and they ensure that the rights of disadvantaged and marginalized individuals and groups are not disproportionately affected; (g) Protective of the minimum core content of economic, social and cultural rights at all times; (h) Based on transparency and the genuine participation of affected groups in examining the proposed measures and alternatives; (i) Subject to meaningful review and accountability procedures, including human rights impact assessments. 13 14 10 Committee on Economic, Social and Cultural Rights, general comment No. 3, para. 10. See, for reference, “Public debt, austerity measures and the International Covenant on Economic, Social and Cultural Rights: statement by the Committee on Economic, Social and Cultural Rights” (E/C.12/2016/1); Committee on Economic, Social and Cultural Rights, general comment No. 19 (2007) on the right to social security, para. 42; and “Letter dated 16 May 2012 addressed by the Chairperson of the Committee on Economic, Social and Cultural Rights to States parties to the International Covenant on Economic, Social and Cultural Rights”.