A/HRC/47/38 tax evasion and illicit financial flows that limit the resources of States to deliver public services, including sexual and reproductive health services for women and girls. 56 32. States are required under international human rights law to allocate adequate budgetary, human and administrative resources to ensure the sexual and reproductive health of women and girls without discrimination. 57 They have an immediate obligation to take deliberate, concrete and targeted steps towards the realization of the right of women and girls to sexual and reproductive health care and to act as expeditiously and effectively as possible, by mobilizing domestic resources and, if needed, seeking international cooperation. 58 33. The Working Group notes with concern that the priorities of donors often drive interventions in situations of humanitarian crisis, 59 and gender equality is not always one of them. Seven of the 11 top Government donors reportedly allocated only 2 per cent of funds to targeted gender equality programming, although women and girls represent around 50 per cent of the population in humanitarian settings.60 Sexual and reproductive health services are typically not considered essential or urgent, despite the specific risks and vulnerabilities faced by women and girls. Contraception, abortion and adolescent health are often not prioritized. 61 Menstrual health and pain management is barely addressed. In some cases, even maternity care is reportedly not adequately funded or prioritized because it is not perceived as a “humanitarian” concern.62 Survivors of violence are frequently left without access to crucial goods and services, including emergency contraception, post-exposure prophylaxis, safe abortion services and psychological counselling.63 34. The “global gag rule” is a harmful policy instituted by a major donor country, which has been applied on and off to international aid. It has produced catastrophic consequences for women and girls and health systems in many developing countries, including an increase in unplanned pregnancy and unsafe abortion, in addition to stigmatizing abortion, inhibiting information about safe and legal abortion and stifling advocacy for law reform where restrictions exist.64 Donor States and international actors have an obligation to comply with human rights standards pertaining to sexual and reproductive health and must not exert their influence to impose restrictions on information and services.65 4. Lack of accountability for violations of the sexual and reproductive health rights of women and girls 35. The Working Group is deeply concerned about the widespread impunity for violations of the sexual and reproductive health rights of women and girls. While some progress has been made in investigating and prosecuting crimes of sexual violence in situations of 56 57 58 59 60 61 62 63 64 65 10 See A/HRC/28/73; and www.euro.who.int/en/data-and-evidence/evidence-informed-policymaking/publications/hen-summaries-of-network-members-reports/how-does-corruption-affect-healthcare-systems,-and-how-can-regulation-tackle-it#:~:text=There%20is%20growing%20evidence%20 that,the%20most%20vulnerable%20population%20groups. Committee on the Elimination of Discrimination against Women, general recommendation No. 24 (1999); and Committee on Economic, Social and Cultural Rights, general comment No. 14 (2000) and general comment No. 22 (2016). See Committee on Economic, Social and Cultural Rights, general comment No. 14 (2000). Neha Singh and others, “Delivering health interventions to women, children, and adolescents in conflict settings: what have we learned from ten country case studies?”, The Lancet, vol. 397, No. 10273. CARE, “Time for a better bargain: how the aid system shortchanges women and girls in crisis”, 2021. Ibid. See A/HRC/42/24. See CEDAW/C/CAF/CO/1-5. See submission by Global Justice Center; and Terry McGovern and Anand Tamang “Exporting bad policy: an introduction to the special issue on the GGR’s impact”, Sexual and Reproductive Health Matters, vol. 28, No. 3. Committee on Economic, Social and Cultural Rights, general comment No. 14 (2000) and general comment No. 22 (2016).