A/HRC/45/10 effects.48 Therefore, reaching a specific standard of water quality is not a prerequisite for implementing preventive measures to mitigate climate change. Guideline: contextual and comprehensive approach 56. The minimum core obligation and the obligation of progressive realization do not imply following a step-by-step process with a recipe or a set of rigid elements and instructions. Unlike the recipe for a specific dish, reconciling the duty to achieve both the minimum core obligations and the obligation of progressive realization is more like orchestrating an entire kitchen, looking over and keeping an eye on all aspects. Similarly, States, while ensuring that the whole population enjoys the minimum core of the human rights to water and sanitation, should concurrently plan how they will progressively realize the rights and start to implement them. States need to extend the minimum core obligation to all, but this should not stop them from simultaneously improving services to some. Without a preset order of implementation, States could, while implementing some of the minimum core obligations, make progress on other elements. This becomes clearer when we look at the widespread practice of decentralization of water and sanitation services: a local government can plan to implement the obligation of progressive realization without waiting for other parts of the country to fulfil their minimum core obligations. D. Retrogression 57. Retrogression refers to direct or indirect measures that lead to backward steps in the enjoyment of human rights. 49 A clear example of direct retrogression and a violation of human rights to water and sanitation is the disconnection of water services because of the inability to pay. Another example is when unjustified or disproportional decisions taken by the State in public expenditures devoted to water and sanitation translate into retrogression in access to services. This can occur as a result of a deterioration of the infrastructure, a degradation of the water quality or a decrease in safety of sludge management. Other retrogressive measures range from steadily diminishing the budget for water and sanitation programmes, firing essential technical staff, giving authorization to a project that will negatively affect access to water for communities and placing restrictions on social security benefits, particularly by removing or decreasing subsidies for access to water. 58. Additionally, the prohibition of retrogression may equally place an obligation on States to reduce or mitigate factors that might increase the risk of retrogression in the future. This obligation is well illustrated when we look at the mitigation and adaptation measures that need to be taken in response to climate change, particularly measures aimed at ensuring water availability. If left unchecked, the effects of climate change will continue to have a devastating impact on the people, particularly those in vulnerable situations, to enjoy their rights to water and sanitation. Therefore, it is vital for States to take an active role both in establishing mitigation measures to prevent the effects of climate change and in ensuring that those effects are taken into account when planning how to progressively realize the human rights to water and sanitation. Guidelines: prevention and sustainability 59. The principle of sustainability can guide States to avoid taking steps that would amount to retrogression and to reduce or mitigate factors that would lead to a risk of retrogression in the future. In the context of water and sanitation, sustainability is relevant in respect of various dimensions. For water availability, the overexploitation of water resources by agro-industry and in water-intensive megaprojects could lead to a failure to prioritize allocation of water for personal and domestic usage for both present and future generations.50 As for affordability, the principle of sustainability recognizes that some form of tariffs may need to be charged to users in order to ensure adequate levels of investment to progressively realize the human rights to water and sanitation. At the same time, from a human rights perspective, States should be aware of the fact that tariffs and other service 48 49 50 Submission from Finland. A/HRC/24/44, para. 14. A/74/197, paras. 19–22. 15