A/HRC/40/57
market deregulation, that are likely to affect the population, in particular those
members of the population who would be expected to suffer or have suffered a
unique or cumulative impact of the measures and the groups in the most vulnerable
situations. It should use a variety of quantitative and qualitative tools and methods,
including participatory ones, and carefully compare the human rights impact of
different scenarios including budget cuts, tax increases and measures against tax
evasion and avoidance, and a review of tax expenditures.
17.5 An analysis that looks at the potential (and cumulative) distribution of
impacts is necessary to ensure that the most vulnerable are not disproportionally
affected by the crisis due to specific contextual and/or global conditions and that, on
the contrary, they are protected from impacts, to the maximum of the available
resources from the State and international community.
17.6 Taking measures during times of economic crisis requires a State to balance
competing priorities and make appropriate trade-offs under conditions of potentially
severe financial, political and time pressure. A human rights impact assessment can
help States to justify hard choices if they are aligned with the normative guidance of
human rights and aim to avoid discriminatory measures and minimize
disproportionate impacts across the population.
17.7 The process should also include the design of economic policy responses that
prevent, mitigate or provide redress (including but not limited to compensation) for
impacts that cannot be avoided, taking a comprehensive view of all measures taken
to respond to a crisis. Responses to a crisis may involve a range of measures that
cumulatively and collectively affect the whole population. Policy responses should
indeed protect all human rights of all people, and in particular those of the most
vulnerable.
17.8 Human rights impact assessments of economic reforms shall incorporate
complementary tools designed for and implemented in related areas. A human rights
impact assessment, if carried out properly, can incorporate regulatory,
environmental and social impact assessments and should contain a human rightsbased budget analysis. For example, when a human rights impact assessment
pursuant to the present guiding principles is conducted, the fiscal and economic
sustainability of trade and/or investment agreements must be incorporated. In
particular, since compliance with the obligations imposed under trade and/or
investment agreements typically is ensured by the threat of economic sanctions or
reparations authorized or awarded by an agreement-specific dispute settlement
mechanism or international arbitral tribunal, attention must be given to the impact
that such enforcement obligations, including the potential cumulative impact of such
obligations, may have on public budgets.28
Principle 18 – Ex ante and ex post assessments
Human rights impact assessments should form a regular part of decisionmaking processes with respect to economic reform policies or loan conditionality, and
should be carried out at regular intervals. They should be carried out both ex ante −
to assess the foreseeable impacts of proposed policy changes − and ex post − that is,
looking back to assess the actual impacts of policy change and implementation, in
order to address such impacts.
Commentary
18.1 Human rights impact assessments should be a regular element of economic
reform policies. They should be incorporated in the policy continuum, from design
to monitoring to implementation. They should be started as early as possible in the
policymaking process so that they can influence the choice of alternative policy
28
18
A/HRC/19/59/Add.5, appendix, para. 1.3.
Select target paragraph3
Connect to a paragraph
Connect to an entity
Disable highlights
Add to table of contents