E/2016/27 E/CN.6/2016/22 for children, persons with disabilities, older persons, persons living with HIV and AIDS and all others in need of care, and promote the equal sharing of responsibilities between women and men; (h) Promote a socially responsible and accountable private sector that acts in line with, among others, the Guiding Principles on Business and Human Rights: Implementing the United Nations “Protect, Respect and Remedy” Framework, 10 the International Labour Organization Declaration on Fundamental Principles and Rights at Work, labour, environmental and health standards, and the Women’s Empowerment Principles established by the United Nations Entity for Gender Equality and the Empowerment of Women (UN-Women) and the Global Compact, in order to achieve gender equality an d the empowerment of women and girls and the realization of their full and equal enjoyment of all human rights and fundamental freedoms; (i) Recognize the contribution of migrants, including women migrant workers, to sustainable development, and acknowledge the need to eliminate violence and discrimination against women migrant workers and to promote their empowerment, including through international, regional or bilateral cooperation among all stakeholders, in particular countries of origin, transit and destination; (j) Take concrete steps towards eliminating the practice of gender based price differentiation, also known as the “pink tax”, whereby goods and services intended for or marketed to women and girls cost more than similar goods and services intended for or marketed to men and boys; (k) Urges governments to provide universal and equitable access for all to safe and affordable drinking water and adequate sanitation and hygiene, in particular in schools, public facilities and buildings, paying s pecial attention to the specific needs of all women and girls, who are disproportionately affected by inadequate water and sanitation facilities, are at greater risk of violence and harassment when practising open defecation and have specific needs for menstrual hygiene management, and to improve water management and wastewater treatment with the active participation of women; (l) Recognize the critical role of women as agents of change and leaders in addressing climate change, and promote a gender -responsive approach, the integration of a gender perspective and the empowerment of women and girls in environmental, climate change and disaster risk reduction strategies, financing, policies and processes, towards achieving the meaningful and equal participation of women in decision-making at all levels on environmental issues and towards building the resilience of women and girls to the adverse effects of climate change; (m) Ensure that the rights and specific needs of women and girls affected and displaced by conflicts, trafficking in persons, terrorism, violent extremism, natural disasters, humanitarian emergencies and other emergency situations are addressed in national and international plans, strategies and responses, and also ensure the participation of women and girls at all levels of decision-making in emergency, recovery, reconstruction, conflict resolution __________________ 10 16-05842 A/HRC/17/31, annex. 13/62