A/HRC/40/57 outlined in the guiding principles regarding timely collection, sharing and discussion of relevant information, that their chosen response will not lead to human rights violations or abuses, or impermissible retrogression in human rights. 3.2 While human rights impact assessments should take account of the evidence and experience of civil society and experts, it is ultimately the State’s responsibility to prove that its policies do not violate human rights. This requirement of proof means that States should approach the process of generating, publishing and subsequently updating impact assessments with openness to the available evidence and expertise. Principle 4 – Obligations of local and subnational governments Economic and financial crises should not be used to justify a reduction of the policy and fiscal space necessary at local and subnational government levels to ensure the protection of human rights. In turn, although all levels of government have human rights obligations, the central Government can in no circumstances circumvent its responsibilities for the human rights impacts of its policies by delegating economic reform-related powers or functions to local governments. Commentary 4.1 Effective implementation of human rights cannot be achieved without the proactive involvement of local and subnational governments. International human rights law is binding on all levels of government, and is of particular relevance when taking into account the growing global phenomenon of decentralization in recent decades. Economic reforms at the central level should also take into account responsibilities assigned or delegated to local and subnational governments within the domestic spheres. 4.2 Decentralization is not always favourable to the implementation of human rights law, and it can be especially burdensome if it is not combined with sufficient resources or policy space (both internal and by facilitating community participation) for the implementation of human rights. Recognition of multilevel governance in areas such as revenue collection, tax policy, labour reforms and solidarity across regions is crucial. The national Government remains responsible for ensuring that appropriate cross-government coordination mechanisms and processes exist and that subnational governments are given the necessary resources to fulfil their human rights obligations. 4.3 When carrying out economic reforms independently, local and subnational governments have the same obligations as States with regard to carrying out human rights impact assessments. III. Applicable human rights standards Principle 5 – Human rights standards and pertinent law In taking economic action or choosing the path of inaction, States and creditors must be guided by existing international human rights law relating to civil, cultural, economic, political and social rights. Commentary 5.1 This includes core international human rights treaties, as well as their authoritative interpretation in general comments, statements, open letters, decisions, concluding observations and recommendations issued by treaty monitoring bodies. It also includes other interpretative tools, guiding principles and recommendations developed by global and regional human rights mechanisms. 6