A/HRC/17/34 Contents Page I. Activities undertaken by the mandate holder .......................................................... 1–5 3 II. Introduction............................................................................................................. 6–10 3 III. Human rights framework ........................................................................................ 11–28 4 A. Using the maximum resources available ........................................................ 13–14 5 B. Ensuring minimum essential levels of economic, social and cultural rights... 15–17 5 C. Avoiding deliberately retrogressive measures ................................................ 18–20 6 D. Ensuring non-discrimination and equality ...................................................... 21–24 7 E. Allowing for participation, transparency and accountability .......................... 25–28 7 Addressing the needs of the most vulnerable to ensure an inclusive, rights-based recovery .............................................................................................. 29–37 8 Some recovery measures and their potential threat to the realization of human rights............................................................................................................ 38–55 10 A. Eroding social protection systems .................................................................. 40–44 10 B. Reducing wage bills........................................................................................ 45–48 11 C. Implementing regressive taxation measures ................................................... 49–51 12 D. Limiting food subsidies .................................................................................. 52–55 13 Crisis as an opportunity to enhance the enjoyment of human rights: a time for transformative policies ............................................................................................ 56–59 14 Conclusions and recommendations ......................................................................... 60–99 14 A. Ensuring a social protection floor for all ........................................................ 64–69 15 B. Promoting employment and supporting decent work ..................................... 70–76 16 C. Ensuring gender-sensitive policies ................................................................. 77–79 18 D. Implementing socially responsible taxation policies ...................................... 80–81 18 E. Enhancing regulation that protects individuals from abuse by private actors. 82–85 19 F. Strengthening State institutional and technical capacity................................. 86–87 19 G. Improving the collection of data and poverty monitoring systems ................. 88 20 H. Increasing participation and creating a national dialogue............................... 89–91 20 I. Ensuring an environmentally sustainable recovery......................................... 92–93 20 J. Enhancing international assistance and cooperation....................................... 94–99 21 IV. V. VI. VII. 2 Paragraphs

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