A/HRC/19/59 for unhealthy lives. Taxpayers pay for misguided subsidies that encourage the agrifood industry to sell heavily processed foods at the expense of making fruits and vegetables available at lower prices; they pay for the marketing efforts of the same industry to sell unhealthy foods, which are deducted from taxable profits; and they pay for health-care systems for which non-communicable diseases today represent an unsustainable burden. In developing countries, the main burdens remain undernutrition and micronutrient deficiency, but these countries, too, are victims of these failed policies. They are witnessing a rapid shift to processed foods, which are often imported, and the abandonment by the local population of traditional diets. This shift has reduced the opportunities for local farmers to live decently from farming. 49. Combating the different faces of malnutrition requires adopting a life-course approach guaranteeing the right to adequate diets for all, and reforming agricultural and food policies, including taxation, in order to reshape food systems for the promotion of sustainable diets. Strong political will, a sustained effort across a number of years, and collaboration across different sectors, including agriculture, finance, health, education and trade, are necessary for such a transition. In line with these conclusions, the Special Rapporteur makes the following recommendations. 50. States, in accordance with their obligation to respect, protect and fulfil the right to adequate food for all, should: (a) Adopt a national strategy for the realization of the right to adequate food which integrates the objective of guaranteeing the right to adequate diets for all and sets specific targets and time frames for action; (b) Transpose into domestic legislation the International Code of Marketing of Breast-milk Substitutes and the WHO recommendations on the marketing of breast-milk substitutes and of foods and non-alcoholic beverages to children, and ensure their effective enforcement; (c) Adopt statutory regulation on the marketing of food products, as the most effective way to reduce marketing of foods high in saturated fats, trans-fatty acids, sodium and sugar (HFSS foods) to children, as recommended by WHO, and restrict marketing of these foods to other groups; (d) Impose taxes on soft drinks (sodas), and on HFSS foods, in order to subsidize access to fruits and vegetables and educational campaigns on healthy diets; (e) Review the existing systems of agricultural subsidies, in order to take into account the public health impacts of current allocations, and use public procurement schemes for school-feeding programmes and for other public institutions to support the provision of locally sourced, nutritious foods, with particular attention to poor consumers; (f) Adopt a plan for the complete replacement of trans-fatty acids with polyunsaturated fats; (g) Increase support to farmers’ markets and urban and peri-urban agriculture, in land-planning schemes, through fiscal incentives and by ensuring appropriate infrastructure to link local producers to the urban consumers; (h) Complete the reform of the Standing Committee on Nutrition, in order to ensure that adequate attention is paid to nutrition throughout the United Nations system under multilateral guidance by Governments, with adequate participation of civil society organizations, including farmers' organizations. 21