A/HRC/40/57 20.3 The validity and credibility of the data collected need to be assessed in the light of clearly articulated and transparent standards that reflect the principles of non-discrimination, equality, inclusion and participation. In order to ensure compliance with the human rights requirement of non-discrimination and that due attention is paid to the situation of groups at risk of marginalization or vulnerability, it is essential that the indicators used provide information disaggregated by gender, disability, age group, region, ethnicity, income segment and any other grounds considered relevant, based on a contextual, country-level identification of groups at risk of marginalization.29 20.4 There are a number of methods for quantitative analysis. Well-developed approaches to modelling distributional impacts using income quintiles and deciles can be used. In order to ensure compliance with the human rights requirement of non-discrimination and that due attention is paid to the situation of groups at risk of marginalization or vulnerability, it is essential that those indicators provide information disaggregated in line with what is indicated in the previous paragraph. These human rights impact assessment standards need to be adaptable to potentially different levels of data availability and overall capacity to carry out a human rights impact assessment so that the tool can be used in a wider range of circumstances. 20.5 The 2030 Agenda for Sustainable Development includes a large number of indicators. Reliable and disaggregated data are needed to strengthen modelling, or at least to inform a more detailed analysis. While the indicators of the Sustainable Development Goals may not necessarily be rights based and the resulting data may not provide a comprehensive overview of all aspects of human rights, such datacollection processes could serve as a source of useful complementary information to those working in a human rights impact assessment context. However, the validity of data reported through the Sustainable Development Goals process should be carefully examined before using the data as a basis for decisions and economic policies. 20.6 In terms of qualitative data, targeted studies, surveys, testimonies and consideration of other types of analysis are paramount, including, when available, on administrative complaints, case law and jurisprudence on individual and collective cases, as they also offer a glimpse of the type of violations, trends and limitations encountered when accessing assistance, reparation and justice. Even in contexts where disaggregated data are readily available, they should always be triangulated with qualitative data on discriminatory situations. 20.7 Qualitative analyses need to ensure that contingencies in the use of quantitative models are recognized and, if possible, avoided. Such contingencies might stem from reliance on historical data, the choice of variables, etc. 20.8 International cooperation can be particularly relevant in this regard for countries with limited resources for data collection. 20.9 Transparency and wide dissemination of information are also critical when carrying out the impact assessment, including by publishing the findings in their entirety and reporting on the assessment, its conclusions and recommendations. Principle 21 – Access to justice, accountability and remedies States must ensure that access to justice and the right to an effective remedy are guaranteed, through judicial, quasi-judicial, administrative and political mechanisms, with regard to actions and omissions in the design and/or implementation of economic reform policies that may undermine human rights. States should ensure that the population is fully informed about the procedures, mechanisms 29 For guidance, see, e.g., Organization of American States, Progress Indicators for Measuring Rights Under the Protocol of San Salvador, 2015; and Office of the United Nations High Commissioner for Human Rights, Human Rights Indicators: A Guide to Measurement and Implementation, 2012. 21