A/HRC/53/39 (b) Design, construct and implement gender-responsive budgets to realize women’s and girls’ human rights and gender equality, increase financing in ordinary budgets, use gender-budgeting tools, adopt measures such as subsidies, aid, development cooperation and gender-sensitive loans and financing and create mechanisms for budget accountability; (c) Adopt inclusive feminist approaches and methodologies by ensuring the participation and consultation of diverse groups of women and girls in the design, preparation and implementation of economic and social laws and policies at the national, regional and international levels, ensuring gender parity in decision-making bodies and listening to and valuing alternative forms of knowledge, including in the economic arena, with the goal of transforming unequal socioeconomic structures and institutions; (d) Regularly collect and publicly disseminate disaggregated data across all key metrics, especially those related to the Sustainable Development Goals that focus on poverty and inequalities (in particular Goals 1, 5 and 10), and direct special attention to gender-based discrimination and violence against women and girls, including the targeting of women and girl human and environmental rights defenders. Ensure that effective and compatible methodologies are used to enable aggregation and analysis. To the extent possible, further disaggregate data based on intersecting identities that can drive further marginalization; (e) Identify and modify implicit and explicit fiscal biases against women and girls, specific groups and countries through the allocation of budgets to reduce intersectional socioeconomic inequalities, the adoption of tax justice measures and the identification and combating of tax avoidance and evasion by corporate actors, as well as corruption. Gender and human rights impact assessments must be fully integrated into national budgets and economic policies with a view to eliminating poverty and inequality. The value of the care economy must be recognized, and fiscal policy must be used to reduce and redistribute workloads through gender-responsive taxation systems that ensure adequate investments in policies that promote women’s and girls’ rights and gender equality; (f) Adopt holistic, gender-responsive measurements of poverty and inequality that capture diverse experiences and go beyond commonly used thresholds of relative inequalities and the situation of those in the bottom 10 per cent of wealth and income metrics, and integrally address the income and wealth held by the richest segment of the population. Such measurements should be intersectional and gendersensitive and highlight the realization of the various economic, social, cultural and civil and political rights that relate to the right to an adequate standard of living of women and girls in a given context; (g) Develop and mainstream gender-responsive and human rights-based macroeconomic policy prescriptions on structural adjustment and national debt repayments in the light of significant evidence of their inequitable impacts on the human rights of women and girls. Debt sustainability analysis and impact assessments of economic reforms should consider the human rights obligations of both debtor States and their creditors towards the borrowers’ populations, including the prohibition of implementing or promoting debt and macroeconomic policies with disproportionate effects on women. 64. Corporations, and the States and international and regional organizations exercising jurisdiction and control over them, should: (a) Contribute to the realization of the rights of all women and girls, implement participatory gender and human rights impact and due diligence processes, in compliance with the Guiding Principles on Business and Human Rights, and ensure that grievance mechanisms and remedies for business-related abuses are accessible, effective and gender-transformative; 20 GE.23-06173