A/HRC/28/76 foundation for development, but also for the response in emergencies. Human rights principles of universality and non-discrimination mean that the promotion of social inclusion, equality and justice should be central concerns.30 38. The human rights-based approach is a conceptual framework for the process of human development that is normally based on international human rights standards and operationally aimed at the promotion and protection of human rights. It seeks to analyse the inequalities that lie at the heart of development problems and those in emergency situations, as well as to redress discriminatory practices and the unjust distribution of power, which impede development. 39. A human rights-based approach identifies rights-holders and their entitlements, and corresponding duty-bearers and their obligations, working towards strengthening the capacities of rights-holders to make their claims and of duty-bearers to meet their obligations. It is based on the premise that the empowerment of rights-holders and the challenging of duty-bearers are in themselves important results. It recognizes every human being both as a person and as a right-holder and envisages the guarantee of human rights protection and accomplishment, mainly by the States and other actors in emergency situations and humanitarian response. 40. A human rights-based approach requires that the following principles and standards derived from human rights treaties guide all humanitarian response: (a) Universality: human rights must be afforded to everyone, without exception; (b) Indivisibility: human rights are indivisible and interdependent; (c) Participation and consultation: people from all sectors have to participate in the decisions to protect their rights and their opinions must be taken into account; (d) Non-discrimination: human rights must be guaranteed without discrimination of any kind, with due regard for the special needs of victims, particularly vulnerable persons, especially in relation to policies and practices that may have a discriminatory effect on, for instance, persons with disabilities owing to their lack of inclusiveness and accessibility; (e) Accountability: mechanisms of accountability should be created for the enforcement of rights. A human rights-based approach in post-disaster and post-conflict situations emphasizes measurable and enforceable obligations through mechanisms of accountability, which helps to strengthen political commitment and justifications for resource allocation, and improves incentives for the provision of social services without discrimination.31 This approach therefore opens up international mechanisms of human rights accountability and oversight in such contexts. 32 Furthermore, accountability is a process that helps to identify what works, so it can be repeated, and what does not, so it can be revised. It is a way of checking that reasonable balances are fairly struck;33 30 31 32 33 New York and Geneva, 2006.. UNICEF, “A human rights-based approach to programming in humanitarian crises: is UNICEF up to the challenge?”, 2003. See “Towards freedom from fear and want: Human rights in the post-2015 agenda”, Thematic Think Piece, OHCHR, May 2012, pp.6–7. See Dug Cubie and Marlies Hesselman, “Accountability for the human rights implications of natural disasters: a proposal for systemic international oversight”, Netherlands Quarterly of Human Rights (forthcoming March 2015). A/HRC/7/11, para. 99. 11