00-02-Policy-on-Gender-Equality-and-Non-Discrimination-ENG.pdf

18th Jul 2023

Policy on Gender
Equality and Non-Discrimination
ORGANIZA TION OF LATIN AMERICAN AND CARIBBEAN SUPREME AUD IT INSTI TUTIONS

Policy on Gender Equality and Non-Discrimination of the Latin American and Caribbean Organization of
Supreme Audit Institutions.
The total or partial reproduction of this publication is allowed as long as it is duly cited.
Citation suggestion: OLACEFS, Policy on Gender Equality and Non-Discrimination (2021).
Copyright © 2021 Latin American and Caribbean Organization of Supreme Audit Institutions (OLACEFS).
Latin American and Caribbean Organization of Supreme Audit Institutions
Teatinos 56, Santiago
Región Metropolitana, Chile (1)
olacefs.com/gtg

Policy on Gender Equality and
Non-Discrimination of the OLACEFS

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Acknowled
Política sobre Igualdad de Género y No Discriminación de la OLACEFS

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gements
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General Audit Office of the Nation of Argentina
Ms. Paola Núñez
Ms. Noelia Dunan
Ms. Graciela Otegui
Ms. Lucrecia Pachano
Ms. Mercedes Oviedo
Ms. Micaela Moirón
Ms. Nadia Ruiz
Ms. Natalia Carboni, Head of the Department
Ms. Delfina Caeiro
Ms. Silvana Martínez
Federal Court of Accounts (TCU-Brazil)
Ana Maria Alves Ferreira
Ricardo Broegaard Jonas
Karen de Oliveira Arraes
Camila de Paula Veloso
Valéria Cristina Gomes Ribeiro
Office of the Comptroller General of the Republic of Chile
Gabriela Andrades Martínez
Loreto Basaure Tapia
Nayareth Calfulaf Barrueto
Itzel Echiburu Morales
David Inda Costa
Nayaded Labbé Aravena
Tamara Loyola Fuentes
Nelly Salvo Ilabel
Daniela Santana Silva
Cristopher Sequeida Barra
Milenka Toro Vejar
Sebastián Valenzuela Andreo
Aida Weitzel Varas
Office of the Comptroller General of the Republic of Cuba
Nelva Ibarra Mirón
Office of the Comptroller General of the State of Ecuador
Maria Gabriela Mesias Zambrano
Office of the Comptroller General of Accounts of Guatemala
Maria del Carmen Garcia Oseida
Court of Accounts of the Republic of Honduras
Dulce Villanueva Rodas
Superior Audit Office of Mexico
Maria Jose Franco Rodriguez
Rosalva Miguel Cárdenas
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Office of the Comptroller General of the Republic of Nicaragua
Maria Laviana Herrera Marenco
Jaime Ernesto Zamora Delgado
Office of the Comptroller General of the Republic of Paraguay
Fabián Forestieri Alvarenga
José Escauriza Bonnín
Office of the Comptroller General of the Republic of Peru
Kathy Fernández
Office of the Comptroller of the Commonwealth of Puerto Rico
Hannelore Valentin Fortunet
Lilian Berríos López
Vanessa Melendez Figueroa
Court of Accounts of the Oriental Republic of Uruguay
Mariem Apotheloz
Daniella Bruno
Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ)
Irene Ocampos
Amanda Rocha
Sarah de Roure (consultant)
Melissa Narro (consultant)
Canadian Audit and Accountability Foundation (CAAF)
Marie-Hélène Berubé
INTOSAI Development Initiative (IDI-INTOSAI)
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Prologue
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Gender equality is not only a fundamental human right, but one of the crucial foundations for
building an inclusive, prosperous, and sustainable world.
Thus, together with the Latin American and Caribbean Organization of Supreme Audit
Institutions (OLACEFS), we understand that to contribute to achieving substantive equality it
is necessary to accelerate the mainstreaming of the gender perspective, intersectionality and
human rights in all public institutions in Latin America and the Caribbe
an.
Without this approach, and as demonstrated by the differentiated impact of the COVID-19
pandemic on women and girls, not only will we fail to reverse inequalities and gaps, but they
can be deepen. In this context, it is even more important to strengthen the commitment to
transparency, human rights, equal democracy, inclusion, and equality.
It is an honour for UN Women to accompany OLACEFS in the presentation of this institutional
planning document, a tool that constitutes the possibility of moving towards a structural and
permanent change in equality and gender perspective in the audit institutions.
It is necessary to incorporate the gender perspective as an axis of auditing, as well as to
cooperate in the exchange of knowledge on gender equality at the regional level. The different
dimensions of awareness, organization, internal policies, data, and training are essential to
strengthen each institution towards a mainstream vision.
I am convinced that it is essential to build a knowledge network so that oversight bodies can
influence the greater effectiveness of public policies aimed at gender equality, promoting
international commitments. Within this framework, it is crucial to promote public policies that
integrate the normative framework of the different supreme audit institutions with a gender
perspective.
New gender-based budgeting initiatives are needed with concrete actions, knowledge
exchanges and structural and cultural changes to move towards more inclusive economies.
These public policies must be part of a civil society-oriented agenda, which is one of the most
important areas in which UN Women works. We must promote the active collaboration of
Supreme Audit Institutions with civil society organizations, particularly those focused on the
promotion of gender equality, diversity, inclusion and non-discrimination. These dynamics are
an admirable source of policy ideas and perspectives, partnerships and support. The role of
civil society is essential in progress towards achieving the Sustainable Development Goals to
meet the United Nations 2030 Agenda.
It is essential to continue putting women at the centre so that all the oversight bodies in the
region can contribute to the development of equal public policies.
You may count on UN Women to support the OLACEFS Gender Equality and Non-Discrimination
Policy.
Maria-Noel Vaeza,
UN Women Regional Director for the Americas and the Caribbean
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Presentation
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Substantive equality between men and women represents a pending issue throughout Latin
America and advances in gender equality and the elimination of all forms of discrimination
are heterogeneous among the countries of our region. Despite that institutions, in addition
to regulations and official measures, are promoting actions and good practices with
transformative effects both on the organizational culture and on the link between the entity
with its environment, many times these appear as mere isolated efforts.
Mainstreaming the gender perspective consists in assessing the implications that any action
has for women and men, in all areas and in all levels of life in society. It is a strategy to make
the concerns and experiences of women, as well of men, an integral part in the preparation,
implementation, control and evaluation of policies and programs in all political, economic and
social spheres, so that women and men can benefit from them equally and inequality is not
perpetuated.
The Supreme Audit Institutions (SAIs) grouped globally in INTOSAI have defined that leading
by example is one of the four lines of action through which our institutions can contribute
significantly to the implementation of the Agenda 2030, within which is SDG 5 on Gender
Equality. In that context, the authorities of the SAIs of Latin America and the Caribbean, at the
LXXI meeting of the Steering Committee have reflected our commitment to SDG 5 through
the creation of the Working Group on Gender Equality and Non-Discrimination (GTG). This
group includes SAIs of Argentina, Brazil, Chile, Cuba, Ecuador, Guatemala, Honduras, Mexico,
Nicaragua, Paraguay, Peru, Puerto Rico and Uruguay; who have joined to raise initiatives in this
area and develop a Policy on Gender Equality and Non-Discrimination.
Thus, throughout 2021, the SAIs that integrate the GTG have worked to raise document that
becomes the navigation chart of our work to mainstream the gender perspective. Thus, the
policy proposes recommendations that comprehensively go over different issues from the
audit exercise, to the institutional ethical culture, leadership and working environment in
institutions.
The Policy on Gender Equality and Non-Discrimination has been prepared in a participatory
manner, collecting the reality of different SAIs in the region. It contains 103 recommendations,
structured in 6 axes. In addition, it has an implementation process and evaluation, which will make
it possible to measure the degrees of progress that we are achieving. In its multidimensionality
aims to reveal good transversal practices to all the personnel of the OLACEFS’ SAIs, installing
the sense of active, common and daily concern
to achieve a better workplace for all people, and move towards equality of genre broadly.
Through the participation of the GTG, the holistic vision of development is strengthened, in line
with what is established in the 2030 Agenda. Indeed, at the center of the work of the GTG, and in
line with the INTOSAI guidelines, not only SDG 5 (gender equality) is included; SDGs 8 (decent
work), 16 (peace, justice and solid institutions) and 17 (alliances to achieve the objectives) are
also a pivotal part, always aiming to lead by example and to leave no one behind.
I hope that the recommendations found in the Policy on Gender Equality and Non-Discrimination
of OLACEFS guide the actions of our institutions in the pursuit of reinforcing our commitment
to equality, inclusion and diversity.
Jorge Bermúdez Soto,
Comptroller General of the Republic of Chile
President of the OLACEFS’ Working Group
on Gender Equality and non-Discrimination
Política sobre Igualdad de Género y No Discriminación de la OLACEFS

Contents

13
Acknowledgements 4
Prologue 8
Presentation 10
Acronyms 16
Policy on Gender Equality and Non-Discrimination 18
I. Context 18
II. Opportunity and rationale 20
III. Objective and Scope 22
IV. Methodology 24
V. Principles 25
VI. Characteristics 27
VII. Recommendations 29
VIII. Cross-cutting recommendations 30
IX. Axes 33
1. Ethical culture. 33
1.I. Essential ethical values 34
1.II. Ethics control system 35
1.II.A. Code of ethics 35
1.II.B. Leadership 36
1.II.C. Ethical orientation 38
1.II.D. Ethics management and oversight 39
2. Organizational culture 40
2.I. Stereotypes and gender roles. 40
2.I.A. Feminized jobs 41
2.I.B. Sensitization experiences on gender and
non-discrimination issues 42
2.I.C. Feminization of care tasks – hours dedicated
to unpaid domestic work 43
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2.II. Professional leadership 44
2.II.A. Equal opportunities, access to positions 44
2.II.B. Implementation of non-discrimination policies 45
2.III Use of the language. 46
2.III.A. Institutional communication 46
2.III.B. Use of inclusive and non-sexist language in institutions 47
2.IV. Values, implicit and explicit norms: interactions,
communication among staff members, spaces for socialization 48
2.IV.A. Interactions/communication between staff
members, spaces for socialization 48
3. People management 49
3.I. Staff Planning 50
3.II. Recruitment and Selection 51
3.III. Induction 52
3.IV. Performance and performance management 53
3.V. Education and training. 54
3.VI. Compensation, incentives and remuneration 55
3.VII. Work environments and reconciliation of
personal/family/work life 56
3.VIII. Retirement and Disengagement 58
4. Sexual harassment and abuse at work 59
4.I. Violence in the workplace 60
4.I.A. Labor discrimination 61
4.I.B. Workplace Harassment and Psychological Violence 61
4.I.C. Sexual Harassment 64
4.II. Responsibility 65
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5. Inclusion 68
5.I. People of sexual and gender diversity 69
5.II. People with disabilities 71
5.III. Elderly people. 73
5.IV. Indigenous people 73
5.V. People of African descent 75
5.VI Migrant People 76
6. Audit functions 77
X. Evaluation of the readiness for the implementation
of the Policy recommendations 79
XI. Monitoring 80
XII. GID Observatory 81
XIII. Glossary 82
XVI. References 88
Política sobre Igualdad de Género y No Discriminación de la OLACEFS

Acrónimos

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ASOSAI Asian Organization of Supreme Audit Institution
BID Inter-American Development Bank
SAI Supreme Audit Institutions
EUROSAI Europe Organization of Supreme Audit Institutions
GIZ German Cooperation, Deutsche Gesellschaft für Internationale
Zusammenarbeit GmbH
GTG OLACEFS Working Group on Gender Equality and Non-Discrimination
IDI INTOSAI Development Initiative
INTOSAI International Organization of Supreme Audit Institutions
OECD Organization of Economic Co-operation and Development
OLACEFS Latin American and Caribbean Organization of Supreme Audit
Institutions
PASAI Pacific Organization of Supreme Audit Institutions
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Policy on Gender Equality and Non-Discrimination
Gender equality is a matter of human rights, as well as a requirement for human
development centered on people.
The gender issue in the Latin American and Caribbean Organization of Supreme Audit
Institutions (OLACEFS) began to gain momentum in April 2012, when the meeting
“Gender and Transparency in Supreme Audit” was held in Santo Domingo, Dominican
Republic. In this framework, the Declaration of Santo Domingo was coined,
1 which
reaffirms the will of the SAI members of this organization in relation to the application
of gender policies within the entities, as well as in the audit work.
In 2014, in Cusco, Peru, the Declaration of Cusco
2 was adopted, which seeks to mainstream
the gender perspective in supreme auditing.
At the universal level, in 2014, the UN General Assembly adopted Resolution A/69/228,
3
which promotes and encourages efficiency, accountability, effectiveness and transparency
in public administration by strengthening Supreme Audit Institutions (SAIs), recognizing
their performance in achieving the Sustainable Development Goals, such as SDG 5:
“Gender Equality”.
1 Declaration of Santo Domingo: http://www.olacefs.com/wp-content/uploads/2012/05/Declaracio%CC%81n-SANTO-DOMINGO.pdf
2 Declaration of Cusco: http://www.olacefs.com/p13689/
3 UN Resolution A/69/228 adopted by the General Assembly: https://undocs.org/es/A/RES/69/228
I. Context
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Since then, two coordinated audits on gender equality have been carried out within the
framework of OLACEFS, which have been crucial in ensuring that policies and strategies
adhere to global commitments to promote gender equality and encourage practical learning
around the incorporation of this perspective, according to the INTOSAI-P Professional
Pronouncement number 12 “The Value and Benefit of SAIs.”
4 The first of these began its
process in 2014 with the participation of the SAIs of Costa Rica, Chile and Puerto Rico.
This initiative sought to evaluate the incorporation of gender issues in policies, strategies,
programs and projects of the governments evaluated. The audit focused on education,
health and employment in the three participating countries, the results of which were
published in 2015.
5
The second coordinated audit assessed the readiness of governments to implement
Sustainable Development Goal (SDG) 5, that is, to achieve gender equality and empower all
women and girls. On this occasion, 18 SAIs
6 participated and assessed their governments
on the planning, financing and follow-up axis. The findings of this audit were presented in
2019.
7
In addition, the SAIs grouped in the International Organization of Supreme Audit
Institutions (INTOSAI) have defined four lines of action or approaches through which
they can contribute significantly to the implementation of the 2030 Agenda. One of these
guidelines seeks to lead by example in terms of SDGs, which is why the internal promotion
of gender equality issues is even more relevant for OLACEFS members.
4 To download and read the INTOSAI-P 12 Professional Pronouncement: https://www.issai.org/pronouncements/intosai-p-12-the-
value-and-benefits-of-supreme-audit-institutions-making-a-difference-to-the-lives-of-citizens/
5 OLACEFS, Coordinated Audit Report on the subject of gender equity carried out among the Supreme Audit Institutions of Puerto
Rico, Chile and Costa Rica (2015). Available at: https://www.olacefs.com/wp-content/uploads/2015/12/AC-Equidad-de-Genero-
Informe.pdf
6 16 Supreme Audit Institutions of the continent, namely: Argentina, Bolivia, Brazil, Chile, Colombia, Costa Rica, Cuba, Ecuador,
Guatemala, Honduras, Nicaragua, Mexico, Paraguay, Peru, Venezuela and Uruguay; 1 Subnational Control Institution (Office of the
Comptroller of Bogotá D.C., Colombia); and 1 European SAI (Court of Accounts of Spain).
7 OLACEFS, Ibero-American Audit on Sustainable Development Goal 5: Gender Equality (2019). Available at: https://www.olacefs.
com/wp-content/uploads/2019/09/INFORME-ODS-5.pdf
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The Policy on Gender Equality and Non-Discrimination of OLACEFS (hereinafter, also “The
Policy”), stands as an opportunity to collect the diagnosis of the survey of perception on
the gender situation within the entities of OLACEFS
8 as well as the Workshop “Towards
a gender policy in OLACEFS”
9 and the “Survey on the impact of the COVID-19 pandemic
on the staff of OLACEFS member SAIs.”
10
This is a way of demonstrating the commitment of OLACEFS to gender equality. At
the global level, INTOSAI believes that audit entities must ensure their effectiveness,
inclusiveness, and accountability. This commitment is reflected in INTOSAI’s fourth
strategic goal: to strive to maximize the value of the organization, both for its member
SAIs and for the organization. In addition, the United Nations General Assembly Special
Session Against Corruption (UNGASS), extols the role of SAIs in preventing and fighting
corruption, establishing the need to understand the links between gender and corruption,
recognizing the differential impact of this phenomenon on women.
8 OLACEFS (2019). Survey of Perception of the Gender Situation in SAIs. Recovered from: https://genero.olacefs.com/pdf/
ENCUESTA_ODS5_ESPANOL.pdf
9 Video of the conclusions available at: https://youtu.be/ZQ8CrW6LwXs
10 OLACEFS (2020), Survey on the impact of the COVID-19 pandemic on the staff of OLACEFS member SAIs. Available at: https://
genero.olacefs.com/pdf/Encuesta-sobre-el-impacto-de-la-pandemia-del-COVID-19-en-el-personal-de-las-EFS-miembros-de-
OLACEFS. pdf
II. Opportunity and
foundation
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At the regional level, it is instituted as a way to operationalize strategic goal 4 of the
OLACEFS Strategic Plan
11 while it is a way in which SAIs can support compliance with the
Sustainable Development Goals (SDG).
The preparation of this Policy is also based on the necessary promotion and respect of the
principle of equality and non-discrimination in the entities that make up OLACEFS, as well
as on the aforementioned task of leading by example.
11 Available: http://www.olacefs.com/wp-content/uploads/2017/05/Plan-Estrategico-OLACEFS.pdf
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This Policy seeks to be an institutional planning instrument that guides the Organization
and the Institutions that compose it on the principles that should govern their actions in
matters of gender and non-discrimination and the type of actions that can be promoted
to generate changes, as well as to identify opportunities for improvement and materialize
them.
It is a flexible instrument that allows it to be adapted to the reality of each SAI member
of this organization to accompany them in the process of reducing inequality gaps, thus
promoting a culture of greater respect in the region.
The Policy seeks to ensure that the gender equality approach is incorporated in all
the work of OLACEFS in a cross-cutting manner, which implies “the application of the
gender dimension over the entire process of public action so that each one of the policy
interventions is analyzed in terms of the differential impacts between men and women,
considering their aggregate effect on power relations in the various spheres of the gender
social order” (Incháustegui, 2004).
III. Objective and
Scope
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Considering the development of a policy with a gender perspective implies favoring the
organization and participation of women as active subjects (politicians and citizens). As
already stated, it is a measure that seeks to ensure that their points of view on the different
areas of institutional action are considered on equal terms. It also implies recognizing
that institutional efforts seeking to mainstream the gender perspective in the entities
that belong to OLACEFS must come from all personnel, men, women and diversities, but
underlining the importance of these last two groups as beneficiaries and true protagonists
of the change.
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The Policy was prepared based on OLACEFS’ diagnoses: (1) the survey of perception on
the gender situation in OLACEFS entities;
12 (2) the Workshop “Towards a gender policy
in OLACEFS;”
13 and, the “Survey on the impact of the COVID-19 pandemic on the staff
of OLACEFS member SAIs.”
14
With these diagnoses in mind, the work of the OLACEFS Working Group on Gender
Equality and Non-Discrimination (GTG), following its formation, began the process of
preparing the Policy on December 10, 2020. This process involved 67 team meetings,
with the participation of the 13 member SAIs of the GTG and 3 partner entities. The
meetings culminated on October 1, 2021. After that, the Chair of the GTG systematized the
information and was in charge of the final drafting of the Policy and the Guide, documents
that were submitted to OLACEFS for consultation.
Thus, the Policy was prepared by 48 people committed to gender equality, inclusion and
diversity.
12 OLACEFS (2019). Survey of Perception of the Gender Situation in SAIs. Recovered from: https://genero.olacefs.com/pdf/
ENCUESTA_ODS5_ESPANOL.pdf
13 Video of the conclusions available at: https://youtu.be/ZQ8CrW6LwXs
14 OLACEFS (2020), Survey on the impact of the COVID-19 pandemic on the staff of OLACEFS member SAIs. Available at: https://
genero.olacefs.com/pdf/Encuesta-sobre-el-impacto-de-la-pandemia-del-COVID-19-en-el-personal-de-las-EFS-miembros-de-
OLACEFS. pdf
IV. Methodology
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La Política se basa en los siguientes principios rectores:
I. Equality and non-discrimination. The principle is cross-cutting to the Policy and
indicates that all civil servants, based on their skills and knowledge, provide an
essential contribution to the effective development of the institution. In this sense,
any devaluation or inequality that undermines this principle in the process of
implementing the gender policy will be repudiated.
In accordance with the International Labor Organization’s (ILO) Convention on
Discrimination in Respect of Employment and Occupation (Nº 111),
15 actions of
discrimination include:
(a) any distinction, exclusion or preference made on the basis of race, color,
sex, religion, political opinion, national extraction or social origin, which has
the effect of nullifying or impairing equality of opportunity or treatment in
employment or occupation;
For the purposes of this Policy, it is mandatory to emphasize gender discrimination,
especially the discrimination that may be suffered by the civil servants that make
15 ILO, Convention on Discrimination (employment and occupation), 1958 (núm. 111). Available at: http://www.ilo.org/dyn/normlex/
es/f?p=NORMLEXPUB:12100:0::NO::P12100_ILO_CODE:C111#:~:text=Todo%20Miembro%20para%20el%20cual,objeto%20de%20
eliminar%20cualquier%20discriminaci%C3%B3n
V. Principles
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up OLACEFS SAIs. Discrimination against women, following the Convention on the
Elimination of All Forms of Discrimination Against Women (CEDAW),
16 is understood
as:
“any distinction, exclusion or restriction made on the basis of sex which has
the effect or purpose of impairing or nullifying the recognition, enjoyment or
exercise by women, irrespective of their marital status, on a basis of equality of
men and women, of human rights and fundamental freedoms in the political,
economic, social, cultural, civil or any other field.”
II. Pluralist participation. The principle of pluralist participation advocates installing
the involvement of the civil servant body as a cross-cutting objective in the design
and implementation of all actions and measures that seek to eradicate gender
inequality and other types of discrimination in SAIs. The pluralist character for these
purposes urges institutions to make concrete efforts to include groups or minorities
that, within SAIs, could be excluded from participation spaces.
III. Respect and appreciation for diversity. The principles of respect and appreciation
for diversity in the context of gender policy serve as vehicles for the construction of
an inclusive culture that not only embraces diversities in the civil servant universe,
but also enhances the multiplicity of visions as a catalyst for efficiency in the tasks
of the SAI.
IV. Labor co-responsibility. This principle aims to ensure that there is a shared
responsibility between people of different genders when implementing this Policy.
The aim is to achieve harmony and balance between the family and work spheres,
with the focus on sharing the responsibilities derived from the implementation in an
equitable manner, taking into account the workload involved in unpaid work.
16 United Nations, Convention on the Elimination of All Forms of Discrimination Against Women. Available at: https://www.ohchr.org/
Documents/ProfessionalInterest/cedaw_SP.pd
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The OLACEFS Policy on Gender Equality and Non-Discrimination is characterized by
being:
a) Integral: The Policy seeks the mainstreaming of the gender perspective in the
different axes of action of OLACEFS, as well as promoting a global incorporation of
the notion of gender in the member SAIs, so that it permeates all levels and functions
of these institutions.
b) Preventive: The Policy advocates the effective and timely identification of potential
sources of gender inequality within the framework of the work of OLACEFS;
c) Participatory: The cooperation and collaboration between the SAIs that make up
OLACEFS is a key factor in both the elaboration of the Gender Policy, as well as in its
implementation and follow-up processes.
d) Executive: The Policy aims to provide a series of practical tools to incorporate the
gender, inclusion and diversity perspective in OLACEFS, presented in a concrete and
succinct manner, in order to allow member SAIs to replicate these efforts in a more
focused way.
VI. Characteristics
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e) Efficient: The policy proposes the execution of concrete, real and successful actions
for mainstreaming the gender, inclusion and diversity perspective in the different
tasks of OLACEFS and the SAIs that comprise it.
f) Measurable: It allows monitoring compliance and progress of OLACEFS with respect
to the measures and objectives established by the policy, based on the control of
pre-established indicators
17 that enable progressive, dynamic and cooperative
monitoring among all SAIs
g) Flexible: The policy considers that the cultural, historical, institutional and organic
reality of the SAIs that make up OLACEFS is diverse and therefore requires
consideration in this process.
17 Available in the Policy Implementation Guide on Gender Equality and Non-Discrimination of the OLACEFS.
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The Policy on Gender Equality and Non-Discrimination of the OLACEFS Organization, for
practical purposes, is presented in two documents. The first of them, the Policy itself,
contains 103 recommendations to guide the work of the SAIs of the region in matters of
gender, inclusion and diversity. The second is an Implementation Guide, a document that
guides and supports the Policy implementation process. There, for each recommendation,
the following are presented: (1) examples, which illustrate how the recommendations can
be carried out; (2) available resources that, due to their relevance, are useful to have to
complement and analyze the good practices of other organizations; and (3) indicators,
which allow guiding the evaluation and monitoring of the implementation of these
recommendations, with a flexible approach that adapts to the particular needs and
characteristics of each Supreme Audit Institution.
VII. Recommendations
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VIII. Cross-cutting
recommendations
Respect for the principle of equality and non-discrimination is a state obligation. The
Supreme Audit Institutions cannot be oblivious to their role in making this principle a
reality.
Thus, the Policy on Gender Equality and Non-Discrimination is built on the basis of
recommendations that comprehensively cover from the exercise of auditing, to the
institutional ethical culture, leadership and the work environment in the institutions. In its
multidimensionality, it aims to reveal good cross-cutting practices to all staff, installing a
sense of active, common and daily concern to achieve a better workplace for all people,
and to advance towards gender equality in a broad way.
The focus on good practices –such as attitudes, actions and initiatives that add value to
daily and institutional work– for gender equality and non-discrimination is consolidated as
a pillar for the purpose of the OLACEFS GTG, and may be of use to others similar initiatives
that are being developed in the region.
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For the incorporation of the gender, inclusion and diversity perspective, it is recommended
that both SAIs and OLACEFS bodies, committees and working commissions:
I. Mainstream the gender and non-discrimination perspective within SAIs, so that they
constitute an integral and permanent dimension of policy and institutional work.
II. Consider ethics and values associated with integral and non-discriminatory
professional behavior, as a cross-cutting criterion for people management
processes; one that will have equality and merit as guiding principles, since they
allow the promotion of equal opportunities.
III. Create, or where appropriate, strengthen a Unit within the organizational structure,
responsible for the promotion of gender, inclusion and diversity issues. This
strategic unit must have sufficient powers to fulfill its mandate, reporting directly
to the authority(ies) of the SAI. This unit will be responsible, among other things,
for communicating to the public the actions to address sexual harassment and
violence, with confidentiality of the identity of the people involved.
IV. Create a permanent observatory of statistics with a gender perspective in charge of,
among other issues, gathering and analyzing information on the situation of gender,
inclusion and diversity in member SAIs.
V. Sensitize SAI staff on the importance of using neutral and inclusive language.
VI. Promote the elimination of stereotypes and gender roles, as well as the reduction
of discriminatory practices in the workplace, through continuous and periodic
sensitization and capacity-building actions.
VII. Consider gender parity and diversity as an institutional imperative, not as an isolated
issue. All civil servants, regardless of their gender and their situation of vulnerability,
must defend diversity and its benefits for SAIs.
VIII. Ensure that work environments recognize and value the diversity of people and
respect for them, creating safe and inclusive environments.
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IX. Include the principle of equality and non-discrimination in the SAI’s mission, strategy,
principles, values or other institutional instruments.
X. Sensitize and provide training on gender stereotypes and roles attributed to men
and women, and their impact on the work of people working in SAIs.
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IX. Axes
1. Cultura ética
Ethics is the field of philosophical study dedicated to moral questions and clarifying the
distinction between right and wrong, just and unjust behavior.
18 It is considered a type
of normative knowledge insofar as it provides the value orientation for human action.
Contemporary ethical behavior is inspired by the Universal Declaration of Human Rights,
which establishes birth in freedom, and equality in dignity and rights for all people,
without any distinction.
19
The incorporation of the gender approach in the treatment of ethics makes it possible to
recognize and vindicate the differences and inequalities existing between men, women
and diverse gender identities.
20
This axis addresses the incorporation of the gender approach in the dimension of
organizational ethics, through recommendations contained in three topics: essential
ethical values and the ethics control system, with their specific subtopics.
18 Cortina, A., Orts, AC, & Navarro, EM (1996). Ethics (Vol. 4). Ediciones Akal.
19 UNODC (2019) Integrity and Ethics: Gender dimension of ethics. Taken from: https://www.unodc.org/documents/e4j/IntegrityEthics/
MODULE_9_-_Gender_Dimensions_of_Ethics_-_Spanish.pdf
20 Trejo Sánchez, K. (2017). Conceptualization of human rights from a gender perspective in relation to labor reform. Latin American
journal of social law, (24), 133-172.
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I. Valores éticos esenciales
At the organizational level, the ethical culture corresponds to the set of values and
principles that should guide and justify both the institutional work of an entity and its
internal development. ISSAI 130 –the Code of Ethics– of the International Organization
of Supreme Audit Institutions (INTOSAI) defines the fundamental values for ethical
behavior, underlining their importance for the credibility and public trust in Supreme Audit
Institutions. These values should guide the actions and decisions of all the people who
make up the SAIs and/or perform functions on their behalf.
For compliance with ISSAI 130, it is essential that its content be socialized, taught and
promoted in a cross-cutting manner, and with a gender perspective in all SAIs.
The five baseline ethical values of ISSAI 130 are:
1. Integrity: is to act honestly, reliably, in good faith and in the public interest;
2. Independence and objectivity: are defined as being free from influences or
circumstances that compromise or may be seen as compromising professional
judgment, and act impartially and objectively;
3. Competence: is to acquire and maintain knowledge and skills appropriate to the
role, acting in accordance with the applicable regulations and with due care;
4. Professional behavior: is to comply with laws, regulations and conventions, and
avoid any conduct that may discredit the SAI; and
5. Confidentiality and transparency: is defined as protecting information adequately,
balancing this action with the need for transparency and accountability.
In order to deepen the essential ethical values with a gender and inclusion approach, SAIs
are recommended to:
1.1 Implement actions to prevent, eliminate and punish any form of violence, harassment,
abuse, mistreatment, discrimination or segregation both within the organization and
with external users. An ethical behavior will only have that character if it contemplates
these elements; and
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1.2 Carry out sensitization and dissemination campaigns in order to prevent, eliminate
and punish possible cases of exclusion, discrimination, mistreatment or incidences
of bias, associated with the particular conditions of the people who work within the
SAI or with whom they are related. An ethical behavior will only have that character
if it contemplates these elements.
1.II. Ethics control system
The ethics control system constitutes a fundamental pillar for the implementation of the
ethical framework that ISSAI 130 prescribes. As an ethical control system, it is understood
as the framework of strategies, policies, procedures and institutional tools created to
guide, manage and control ethical behavior, and that can be included or be annexed to the
internal control system of SAIs.
21 Among the basic components of the control system are:
the code of ethics, management and guidelines at the higher level, and the orientation,
management and follow-up of ethics in the institution.
Consolidating an organizational policy aimed at ethical behavior implies recognizing that
the construction of a culture of integrity, aligned with the values of equality, diversity and
inclusion, is achieved through continuous and progressive efforts. For this purpose, it is
essential that the ethics control system, with all its components, be integrated into the
governance of SAIs.
22
1.II.A. Code of ethics
The code of ethics defines the values and ethical principles of an organization and the
expected behavior of the personnel, guiding the individual conduct of its members.
In this way, the value dimension described in the code of ethics is expected to
permeate the interactions and organizational culture present in an institution.
The INTOSAI Code of Ethics (ISSAI 130) collects, with a general approach, the
fundamental values and principles for everyone who works for or on behalf of an
SAI. Understanding the contextual heterogeneity in which each SAI operates, ISSAI
130 urges each institution to design and adopt its own Code of Ethics, which, in
detail, should be in line with the principles and spirit of the INTOSAI Code of Ethics.

21 ISSAI 130. Taken from: https://www.issai.org/wp-content/uploads/2019/08/ISSAI-130-C%C3%B3digo-de-%C3%89tica.pdf
22 EUROSAI. (2017) How to implement ISSAI 130. Retrieved from: https://www.olacefs.com/wp-content/uploads/2019/11/TFAE-
Guidelines-to-implement-ISSAI-30-ES.pdf
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In light of the commitment that OLACEFS has made with gender equality, reflected
first in the Declaration of Santo Domingo of 2012, then in the Memorandum
of Understanding entered into in 2013 with UN Women, and the one entered
into in 2021,
23 and in the successive actions taken since then on the matter, it is
unconditional that the SAI Code of Ethics, in addition to collecting, on its part, the
institutional priority associated with respecting and safeguarding ethical values,
fully contemplates a gender, inclusion and diversity perspective.
Recommendations:
1.3 Prepare and/or update the code of ethics, incorporating the gender, inclusion and
diversity perspective, through a joint, participatory and inclusive process that takes
into account the internal perception of the SAI and that is, in turn, socialized with
external stakeholders;
1.4 Write the code of ethics in neutral, inclusive and non-sexist language; and
1.5 Make explicit in the Code of Ethics and/or Conduct as breaches of ethics: gender
violence, workplace harassment, harassment, sexual harassment and discrimination.
1.II.B. Leadership
According to the “Perception Survey on the gender situation within OLACEFS
Entities,”
24 women perceive the promotion of gender equality within their institution
in a lesser way than their male counterparts; likewise, said survey shows the
perception of a differential assessment of professional opinions according to gender,
to the detriment of women. Based on the values of independence and objectivity
established by ISSAI 130, both situations must be addressed, with the institutional
management fulfilling a very relevant role.
23 More information available at: https://www.olacefs.com/olacefs-y-onu-mujeres-reafirman-su-compromiso-con-la-equaldad-de-
genero/
24 OLACEFS (2019). Survey of Perception of the Gender Situation in SAIs. Recovered from: https://genero.olacefs.com/pdf/
ENCUESTA_ODS5_ESPANOL.pdf
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Ethical leadership is essential for the construction of an ethical culture in an
organization, the actions of the leadership can penetrate and shape the organizational
culture to prevent the occurrence of irregularities and unethical practices.
25 ISSAI
130 states that the leadership function should be exercised by “providing an
environment in which staff experience fair treatment conducive to good relations
among colleagues.”
26
Recommendations:
SAI authorities should:
1.6 Establish and promote a gender and non-discrimination approach at all levels as an
explicit priority for the institution;
1.7 Reinforce integrity behavior with a gender perspective and non-discrimination
through clear, consistent and constant messages;
1.8 Use an inclusive, non-sexist, respectful and non-discriminatory discourse, both in
the products that are produced and in daily communication;
1.9 Fostering an environment in which staff experience equitable treatment and good
relations among colleagues are encouraged;
1.10 Seek a parity conformation in the instances and/or activities that must lead or
designate the participation of staff under their charge;
1.11 Address behaviors contrary to inclusion and/or discriminatory behaviors, maintaining
a critical stance against these actions; and
1.12 Provide training to both senior and middle management, in matters related to the
gender perspective, inclusion and diversity.
25 Ruiz Palomino, Pablo, & Ruiz Amaya, Carmen, & Martinez Cañas, Ricardo (2012). ETHICAL ORGANIZATIONAL CULTURE AND
SUSTAINABLE VALUE GENERATION. European Research on Management and Business Economics, 18 (1), 17-31. Taken from:
https://www.redalyc.org/articulo.oa?id=274122831001
26 ISSAI 130. Taken from: https://www.issai.org/wp-content/uploads/2019/08/ISSAI-130-C%C3%B3digo-de-%C3%89tica.pdf
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1.II.C. Ethical orientation
SAIs are central institutions of the state apparatus, and they have the opportunity
to lead by example and promote ethical action with a gender approach, in all their
activities, in order to generate a significant impact on society.
Ethical principles can guide the practice of auditing and institutional work with an
inclusive and rights-based approach. The foregoing with the objective that SAIs can
generate particular programs –within their competencies and legal framework–
that make the application of said principles viable, as well as their recognition in
institutional work.
Ethical orientation is an instrument that guides the practice of Supreme Audit
Institutions, and is related to promoting an ethical culture with a focus on gender,
inclusion and diversity. In the context of SAI work, this fosters probity and integrity in
the public sector.
Recommendations:
1.13 Disseminate, sensitize and train staff in the promotion of essential ethical values,
including a gender and non-discrimination approach. These activities must be
continuous and carried out with real and tangible examples;
1.14 Implement mechanisms to address ethical dilemmas, which must include issues
associated with gender and/or discrimination;
1.15 Ensure that the composition of the ethics committees and/or the network of ethics
advisers is equal and inclusive;
1.16 Generate instances in which ethical action and integrity is encouraged, where staff
adhere to the importance of safeguarding and promoting equality, respect and non-
discrimination; and
1.17 Generate instances of cooperation associated with the search and construction
of good practices with other public institutions and/or civil society, linked to the
promotion of integrity with a focus on gender, inclusion and diversity.
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1.II.D. Ethics management and oversight
Ethics management refers to the policies and practices that are aimed at
impregnating the values and ethical principles and integrity in the internal processes
and dynamics of the institution, which must go hand in hand with a control and
monitoring system.
27
Addressing ethics management with a gender perspective means promoting a
behavioral paradigm based on human rights, which guarantees a higher level of
ethical and social development for all people. This implies adjusting strategic plans
and organizational structures towards systems that guarantee equal rights and
opportunities.
ISSAI 130 establishes that “[t]o reinforce values, the incorporation of ethics in daily
management is essential. This includes the recognition of ethics as criteria for
personnel selection, performance evaluation and professional development. It also
implies recognizing good ethical behavior and applying safeguards to specific risks,
such as those derived from conflicts of interest or confidentiality issues.”
28
Recommendation:
1.18 Carry out institutional self-evaluations to identify good practices and/or windows
of opportunity in the field of ethics, including recommendations to promote equity,
equality, diversity and inclusion.
 
27 EUROSAI. (2017) How to implement ISSAI 130. Recovered from: https://www.olacefs.com/wp-content/uploads/2019/11/TFAE-
Guidelines-to-implement-ISSAI-30-ES.pdf
28 ISAAI 130, para. 22.
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2. Cultura organizacional
Organizational culture is understood as the systematic network of symbols, values
and norms, intersubjective and implicit in an organization, which permeate its activity
and generate a sense of identity within.
29 Organizational culture is dynamic over time,
transforming itself in response to factors both exogenous and endogenous to the
institution.
30
To achieve gender equality in the workplace, active work is required aimed at eliminating
gender stereotypes and hierarchies from the organizational culture,
31 which installs the
principles of equality, diversity and inclusion at the center.
The following is a series of recommendations aimed at promoting gender equality
and non-discrimination in OLACEFS SAIs, in the area of organizational culture. The
recommendations will be addressed in four themes: stereotypes and gender roles,
professional leadership, use of language, and implicit and explicit values and norms.
2.I. Stereotypes and gender roles.
Stereotypes reflect general expectations about the members of certain social groups,
so that gender stereotypes allude to the behaviors and characteristics expected for men
and women, which not only differ, but are expressed as opposites.
32 The male social
stereotype is typically given by agency, achievement-oriented action, decision making and
rationality, while the female stereotype is usually defined by cooperativeness, concern for
the environment, affiliative tendencies and emotional sensitivity.
33
These generalized cultural perceptions of women and men have daily effects on people,
and particularly in the workplace, they are reflected in discriminatory practices that
condition women’s careers.
34
29 Hernández, GC, Galvis, SMM, & Narváez, KYT (2003). Organizational culture and labor well-being. Administration Notebooks, 16 (25),
109-137.
30 Allaire, Y. and M. Firsirotu, Theories on Organizational Culture, in Organizational Culture by H. Abravanel, Y. Allaire, M. Firsirotu, B.
Hobbs, R. Poupart and JJ Simard (Eds.), Pp 3-37 , LEGIS, Bogotá, Colombia (1992)
31 Heredia, EB, Ramos, A., Sarrió, M., & Candela, C. (2002). Beyond the “glass ceiling” Gender diversity. Sostre de Vidre, 40 , 55-68.
32 Ellemers, N. (2018). Gender stereotypes. Annual review of psychology, 69, 275-298.
33 Heilman, ME (2012). Gender stereotypes and workplace bias. Research in Organizational Behavior, 32, 113-135.
34 ECLAC, FAO, UN Women, UNDP, ILO. (2013) Decent work and gender equality. Recovered from: https://www.ilo.org/wcmsp5/groups/
public/—americas/—ro-lima/—sro-santiago/documents/publication/wcms_233161.pdf
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2.I.A. Feminized job positions
Traditional gender stereotypes condition the occupations and tasks performed
by men and women, in a phenomenon called the “sexual division of labor,” which
defines women as the main ones responsible for domestic tasks and the care of
dependents, and men as the economic support of families.
35
The domestic and care functions associated with women’s role are usually unpaid,
and constitute the most important barrier to women’s entry into the labor market.
36
In this sense, the sexual division of labor not only conditions people’s opportunity to
hold and maintain certain positions, functions and tasks in the labor sphere, but also
translates into differential access, use and control of resources between men and
women.
37
In the context of OLACEFS SAIs, the Report of Results of the Survey of Perception of
the Gender Situation in OLACEFS SAIs conducted in 2019,
38 81% of women surveyed
do not believe that the responsibilities derived from their gender identity constitute
an obstacle to develop professionally, compared to 94% of men who affirm the same.
While this result portrays a favorable scenario to this matter, it leaves an important
space to achieve gender equality within OLACEFS SAIs.
Recommendation:
2.1 Promote the elimination of stereotypes and gender roles, and the reduction of
discriminatory practices in the workplace, through training, webinars and/or periodic
workshops over time.

35 ECLAC (2015). Labor institutions and employment policies: strategic advances and pending challenges for the economic autonomy
of women. Recovered from: https://www.cepal.org/sites/default/files/publication/files/37819/S1500198_es.pdf
36 ILO. (2019). Women in the world of work. Recovered from: https://www.ilo.org/wcmsp5/groups/public/—americas/—ro-lima/
documents/publication/wcms_715183.pdf
37 ILO. (2019). Women in the world of work. Recovered from: https://www.ilo.org/wcmsp5/groups/public/—americas/—ro-lima/
documents/publication/wcms_715183.pdf
38 OLACEFS (2019). Survey of Perception of the Gender Situation in SAIs. Retrieved from: https://genero.olacefs.com/pdf/ENCUESTA_
ODS5_ESPANOL.pdf
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2.I.B. Sensitization experiences on gender and non-discrimination issues
Sensitization, as a tool, generates awareness, calls for reflection, and addresses
implicit aspects in power relations between people and social groups.
39 As a learning
strategy, “it is an awareness-raising activity that removes indifferent attitudes to
a social problem, encourages action and seeks to question prejudices through
reflection and knowledge.”
40
Since 2012, OLACEFS has begun to sensitize its member SAIs with aspects related
to gender and non-discrimination through workshops, webinars and other activities
of the same nature. In particular, the year 2021 saw the launch of the OLACEFS First
Course on Gender Equality and Non-Discrimination, promoted by the GTG and the
SAI of Chile with the support of GIZ.
Recommendations:
For SAIs:
2.2 Carry out sensitization campaigns on gender, inclusion and diversity issues for all its
staff. Likewise, where possible, suggest that such sensitization include the audited
entities, civil society organizations and citizens in general.
For OLACEFS:
2.3 Encourage workshops for all SAI personnel, within the framework of the
commemorative days of March 8 “International Women’s Day” and November 25,
“International Day for the Elimination of Violence against Women;” and
2.4 Carry out sensitization and awareness-raising activities on the sexual division of
labor, and promote its eradication.

39 INMUJERES (2008) Gender awareness. Recovered from: http://cedoc.inmujeres.gob.mx/documentos_download/100972.pdf, P. fifteen.
40 National Institute of Women (2008) Gender awareness. Recovered from: http://cedoc.inmujeres.gob.mx/documentos_
download/100972.pdf , P. fifteen.
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2.I.C. Feminization of care tasks – hours dedicated to unpaid domestic work
In our region, the gap in the distribution of household chores and caregiving is
greater than in other regions. According to IDB data, in Latin America women –
on average– contribute 73% of their time to unpaid work in the home, while men
contribute 27%.
41 UN Women confirms this phenomenon, revealing that before the
Sars Cov 2 pandemic, women in Latin America and the Caribbean already dedicated
three times more time to unpaid care work than men.
42
This situation translates into an increase in women’s total work time, and a difficulty
for them to harmonize their participation in economic and working life with their
reproductive obligations. Finally, there is a significant reduction in the discretionary
time available to women for their own personal development and well-being.
43
The Survey on the Impact of the COVID-19 Pandemic on the Staff of OLACEFS
member SAIs
44 shows that 30.9% of women with children were left alone to cope
with the additional domestic burden caused by the closure of schools and day care
centers, while only 3.8% of the men surveyed were in a similar situation.
Similarly, according to the same report, the average number of hours that female SAI
employees dedicate daily to domestic and care activities is 5.2, while men dedicate
an average of 3.7 hours per day to these tasks. This difference in time spent by
women and men at home and/or caring for dependents translates into an average
gap of 42 hours per month –one working week– of additional burden invested by
female SAI officials to these activities, with respect to men in our institutions.
41 IDB (2020) The crisis of inequality: Latin America and the Caribbean at the crossroads. Retrieved from: https://publications.iadb.
org/publications/spanish/document/La-crisis-de-la-desigualdad-America-Lati
na-y-el-Caribe-en-la-encrucijada.pdf
42 UN Women (2020). Care in Latin America and the Caribbean in times of Covid-19. Towards comprehensive systems to strengthen
response and recovery. Recovered from: https://www2.unwomen.org/-/media/field%20o ffice% 20americas / documents /
publications / 2020/08 / final%20b rief / en_care%20c ovid.pdf? la = es & vs = 2947
43 ECLAC, FAO, UN Women, UNDP, ILO. (2013) Decent work and gender equality. Recovered from: https://www.ilo.org/wcmsp5/groups/
public/—americas/—ro-lima/—sro-santiago/documents/publication/wcms_233161.pdf
44 OLACEFS (2021) Survey on the impact of the COVID-19 pandemic on the staff of OLACEFS member SAIs: Executive Report.
Recovered from: https://genero.olacefs.com/pdf/Encuesta-sobre-el-impacto-de-la-pandemia-del-COVID-19-en-el-personal-de-las-
EFS-miembros-de-OLACEFS. pdf
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Recommendations:
For SAIs:
2.5 Design, implement and monitor effective institutional policies to reconcile work life
with personal and/or family life, and sensitize on the need to make work schedules
and modalities more flexible for this purpose.
For OLACEFS:
2.6 Carry out a survey in the OLACEFS countries, with disaggregated data that analyzes
the gender, inclusion and diversity situation in member SAIs.
2.II. Professional leadership
2.II.A. Equal opportunities, access to positions
One of the manifestations of gender inequalities in the labor market is the vertical
segregation that affects women within organizations and institutions.
45 This
describes the difficulty that women and gender dissidents have in developing
professionally and gaining access to management and/or leadership positions in
workplaces, due to a multiplicity of factors, among them; the “masculinized” notion
of the leadership role, strict schedules and activities that are not very compatible
with domestic and care responsibilities, and the high expectations towards women,
who are more severely judged than their male peers.
46
Recommendations:
2.7 Promote the review and, as the case may be, the development of a change in the SAI’s
internal regulations that encourages the integration of women and underrepresented
groups in all positions, ensuring, in the case of hierarchical and leadership positions,
at least parity and/or representation of the SAI’s general plant;
2.8 Encourage the evaluation and, as the case may be, the adaptation of the internal
regulations of the SAI with a perspective that takes into account an equitable
and inclusive representation in commissions, committees, activities and similar
instances; and
45 ECLAC. Opportunities and challenges for empowering women in the future work scenario. Retrieved from: https://repositorio.cepal.
org/bitstream/handle/11362/44408/4/S1801209_es.pdf
46 Avolio, BE, & Di Laura, GF (2017). Progress and evolution of the insertion of women in productive and business activities in South
America. Retrieved from: https://repositorio.cepal.org/bitstream/handle/11362/42031/1/RVE122_Avolio.pdf
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2.9 Encourage the Internal Audit body to include compliance with the regulations
regarding gender, inclusion and diversity in its audits.
2.II.B. Implementation of non-discrimination policies
Discrimination constitutes undesired and unequal treatment that is exercised to the
detriment of one or a group of persons, and is based, according to ILO Convention
111, on the grounds of race, color, sex, religion, public opinion, national extraction and
social origin.
47 In other instruments, the ILO also adds the factors of discrimination
based on HIV/AIDS, age, disability, family responsibilities, sexual orientation, and
union membership or activities. The Inter-American Convention against all forms of
discrimination and intolerance indicates as prohibited categories of discrimination
“nationality, age, sex, sexual orientation, gender identity and expression, language,
religion, cultural identity, political or other opinions, social origin, socioeconomic
status, level of education, migratory, refugee, repatriated, stateless or internally
displaced status, disability, genetic characteristics, mental or physical health
condition, including infectious, infectious-contagious, psychiatric, incapacitating or
mental health condition.”
48
Non-discrimination constitutes a fundamental human right, and is essential to
autonomy in employment, to merit-based remuneration, and to the full development
of the individual in the workplace.
49 As well as overcoming gender inequality, positive
measures are essential to the prevention and eradication of discriminatory practices
and treatment within institutions.
Recommendations:
2.10 Create an environment and/or educational environment on issues related to equality
and non-discrimination policies; and
2.11 Create and, if necessary, update general anti-discrimination policies as well as those
focused on specific dimensions, such as: gender, ethnicity and disability, among
others.
47 ILO. (1960) C111 Discrimination (Employment and Occupation) Convention, Retrieved from: http://www.ilo.org/dyn/normlex/en/
f?p=1000:12100:0::NO::P12100_ILO_CODE:R195
48 ILO. (n.d.) Equality and non-discrimination Recovered from: https://www.ilo.org/empent/areas/business-helpdesk/WCMS_151902/
lang–es/index.htm
49 ILO. (n.d.) Equality and non-discrimination Recovered from: https://www.ilo.org/empent/areas/business-helpdesk/WCMS_151902/
lang–es/index.htm
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2.III. Use of the language
2.III.A. Institutional communication
Language, whether visual, spoken or written, is the vehicle of our ideas, knowledge,
values and beliefs; and it is through language that the individual and collective
imaginary is configured.
50 It is through language that we educate and construct
realities.
Gender inequality, and the hierarchization of people based on it, is found and
reproduced with the exclusion and subordination of women through language.
51 An
example of this is when the masculine is used in a generic way, as if it were neutral,
with an ambiguous and invisibilizing effect on the presence of women in a group or
social environment.
52
Numerous international instruments aim at the broad deconstruction of sociocultural
patterns –including language– to achieve more equitable and inclusive societies
for all people, among them, the Convention on the Elimination of All Forms of
Discrimination against Women and the Inter-American Convention on the Prevention,
Punishment and Eradication of Violence against Women (Convention of Belém do
Pará). Resolution 14.1 adopted by the General Conference of UNESCO in 1987 calls
for the adoption of a policy to avoid, as far as possible, single-sex terminology in
all working documents, with the sole exception of those dealing with measures
favorable to women.
53
In order to follow the line of the OLACEFS SAIs, the following is recommended:
2.12 Generate and/or adapt both an internal and external communication policy, so that
it incorporates the gender perspective, and is inclusive and non-sexist;
2.13 Encourage SAIs to review and, if necessary, adapt their regulations to install the
use of neutral, inclusive and non-sexist language in daily interactions, as well as
in the institution’s documentation and tools, replacing the use of the masculine
grammatical gender; and
50 EUROPEAN SOCIAL FUND Guide for a non-sexist use of language. Recovered from: https://www.cermi.es/sites/default/files/docs/
novedades/GUIA.pdf
51 UN Women. (2017) Let’s go deeper in terms of gender. Recovered from: http://onu.org.gt/wp-content/uploads/2017/10/Guia-
lenguaje-no-sexista_onumujeres.pdf
52 National Women’s Institute (2018) Non-sexist communication manual: Towards an inclusive language. Recovered from: http://
cedoc.inmujeres.gob.mx/documentos_download/101265.pdf
53 UNESCO. (1987) General Conference No. 24. Recovered from: https://unesdoc.unesco.org/ark:/48223/pf0000076995_spa/
PDF/076995spab.pdf.multi
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2.14 Disseminate and sensitize the regulatory changes within the SAI that establish the
use of inclusive and non-sexist language.
2.III.B. Use of inclusive and non-sexist language in institutions
Using gender-inclusive language means speaking and writing in a way that does
not discriminate against a particular sex, social gender or gender identity and does
not perpetuate gender stereotypes.
54 Non-sexist language is defined as language
that promotes an equitable and unprejudiced image of reality and the people it
refers to.
55 The implementation of neutral, inclusive and non-sexist language is not
only a politically correct issue, it is a real and powerful tool to include individual and
collective attitudes, behaviors and perceptions.
56
According to the Survey on the gender situation within OLACEFS, applied in 2019,
77% of the civil servants consider that gender equality is incorporated in the daily
language within their SAI.
57 Despite this, one out of every two women surveyed
perceives that the institution has not integrated gender equality in its formal
discourse, which indicates an institutional debt with this issue.
To advance in the installation of a formal and informal, more neutral, inclusive and non-
sexist language within OLACEFS SAIs, the following is recommended:
2.15 Prepare a guide for the use of inclusive and non-sexist language that favors gender
equality, inclusion and diversity.
54 United Nations. (n.d.) Gender inclusive language. Recovered from: https://www.un.org/es/gender-inclusive-language/
55 National Women’s Institute (2018) Non-sexist communication manual: Towards an inclusive language. Recovered from: http://
cedoc.inmujeres.gob.mx/documentos_download/101265.pdf
56 The European Parliament (2018) Gender-Neutral Language. Recovered from: https://www.europarl.europa.eu/cmsdata/151780/
GNL_Guidelines_EN.pdf
57 OLACEFS (2019). Survey of Perception of the Gender Situation in SAIs. Recovered from: https://genero.olacefs.com/pdf/
ENCUESTA_ODS5_ESPANOL.pdf
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2.IV. Values, implicit and explicit norms: interactions, communication among staff
members, spaces for socialization
2.IV.A. Interactions/communication between staff members, spaces for
socialization
The picture provided by the OLACEFS survey on the gender situation in SAIs in
2019 indicates that there is a mostly positive perception of gender equality in daily
interactions. However, in terms of institutional discourse, 49% of respondents, versus
34% of respondents, consider that the institution itself has not integrated gender
equality in its discourse. This translates into an important debt of the institutions
with gender equality, inclusion and diversity in the language of SAIs.
58
In order to generate changes in this matter, leading to an organizational culture, the
following recommendations are made:
2.16 Promote that SAIs have a safe, supportive and inclusive environment for all people
that addresses gender discrimination, inequality and harassment in the workplace;
and
2.17 Sensitize SAI staff about the impact of attitudes, behaviors and language on the
culture of the organization, the work environment and, especially, people.
58 OLACEFS (2019). Survey of Perception of the Gender Situation in SAIs. Recovered from: https://genero.olacefs.com/pdf/
ENCUESTA_ODS5_ESPANOL.pdf
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3. Gestión de personas
The human capital of an institution constitutes its fundamental strategic element to
generate a competitive advantage and added value to the good or service it provides.
59
Its management in an organization should be oriented towards improving productivity,
based on the institution’s strategic goals and objectives, and should also aim to reconcile
the workplace with the expectations and quality of work of its emplo yees.
60
Incorporating the gender perspective in employment policies in a comprehensive manner
implies creating the conditions for access, progression and permanence in employment
with equal treatment and opportunities for all people, regardless of their gender.
61 Along
these lines, it is crucial to mainstream the gender approach in the civil service life cycle. In
order to achieve greater equality, inclusion and diversity in SAIs, it is imperative to conduct
activities related to people management in coherence with this premise. In the same
vein, ISSAI 130 mandates all SAIs to establish objective and competency-based people
management policies.
59 Montoya Agudelo, CA, & Boyero Saavedra, MR (2016). Human resources as a fundamental element for quality management and
organizational competitiveness. Scientific Magazine “Vision of the Future”, July-December, 1-20.
60 Chiavenato, I. (2011). Human resources management The human capital of organizations . Mc Graw Hill.
61 ECLAC, FAO, UN Women, UNDP, ILO. (2013) Decent work and gender equality: Policies to improve access and quality of employment.
Recovered from: https://www.ilo.org/wcmsp5/groups/public/—americas/—ro-lima/—sro-santiago/documents/publication/
wcms_233161.pdf
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3.I. Staff Planning
Throughout the world there is still a strong gender gap in employment to the detriment of
women.
62 This phenomenon has been accentuated by the Sars Cov 2 pandemic, due to
which women have disproportionately lost their jobs and income, with the Americas being
the region where the rate of economically active women in the formal labor market has
been most affected.
63
The ILO proposes the need to question wage discrimination, gender roles and the sexual
division of labor in order to advance towards equity between men and women in the world
of work.
64 Likewise, it is necessary to reverse horizontal and vertical segregation, the
former referring to the concentration of men and women in specific work areas, and the
latter to the proliferation of women in administrative positions versus men in management
positions.
65
Planning staffing management incorporating the gender perspective becomes an
important mechanism to help reduce gender inequality in the labor market and within
institutions.
Recommendations:
3.1 Incorporate the gender, inclusion and diversity perspective in people management
policies and practices; and
3.2 Identify traditionally feminized or masculinized functions and/or positions, and
promote regulatory changes in order to guarantee gender parity
62 ILO. (2018) The gender gap in employment: what slows the advancement of women? Recovered from: https://www.ilo.org/
infostories/es-ES/Stories/Employment/barriers-women#intro
63 ILO. (2021) Advance in reconstruction with more equity: Women’s rights to work and at work, at the center of the recovery from
COVID-19. Recovered: https://www.ilo.org/wcmsp5/groups/public/—dgreports/—gender/documents/publication/wcms_814506.
pdf
64 ILO. (2019) The wage gap between men and women in Latin America. Retrieved from: https://www.ilo.org/wcmsp5/groups/public/-
–americas/—ro-lima/documents/publication/wcms_697670.pdf
65 ILO. (2016) Take advantage of the talent of men and women. Recovered from: https://www.ilo.org/wcmsp5/groups/public/—
americas/—ro-lima/—sro-san_jose/documents/publication/wcms_548651.pdf
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3.II. Recruitment and Selection
Recruitment and selection processes are central to human resources management, since
they are intended to obtain the best qualified personnel in terms of training, skills and
abilities.
Due to their strategic nature, selection criteria cannot be separated from policies for greater
gender equality,
66 inclusion and diversity. Stereotypes, including gender stereotypes, define
preferences and exclusions that make it difficult for women and certain social groups to
access certain jobs. In attention to that, the people involved in the recruitment and staff
selection processes play a key role in mainstreaming the gender, inclusion and diversity
perspective in institutions.
Recommendations:
3.3 Train personnel involved in all stages of the recruitment and selection process
in gender equality, inclusion and diversity in order to prevent and eradicate
discriminatory practices;
3.4 Use inclusive, neutral and non-sexist language in the publication of announcements
and/or calls for applications for positions in the Institution; and
3.5 Ensure the use of objective criteria for selection, such as technical knowledge,
functions, responsibilities and essential requirements that avoid discrimination based
on sex, sexual orientation, gender expression and/or identity, age, pregnancy and/or
family situation, physical strength, political opinion, religion, disability, belonging to
an indigenous and/or Afro-descendant people, migratory status, among others.
66 Fundación ONCE. (2018) Guide for a non-sexist use of language. Recovered from: https://www.cermi.es/sites/default/files/docs/
novedades/GUIA.pdf
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3.III. Induction
The induction of people to a new job is a socialization process in which people adhere to
the norms and values of the organization
67 and, in turn, lays the groundwork for all people
to start their careers on an equal footing and with equal knowledge. Incorporating the
gender, inclusion and diversity perspective in the induction stage reflects the institutional
commitment to equal opportunities, and constitutes the first link in familiarizing incoming
staff with these values.
Recommendations:
3.6 Provide information in the induction process on measures of flexible work hours,
actions and programs to reconcile work and personal life, use of parenting rights,
reporting mechanisms for situations of discrimination and/or workplace and/or
sexual harassment provided by the SAI as well as this Policy;
3.7 Adapt, in the case of the integration of people with disabilities, the information,
communications and materials delivered to the specific support needs of each
person (according to the requested requirement and/or type of disability); and
3.8 Incorporate, in this process, the figure of a guide person, who is previously trained
in matters related to good treatment, autonomy and independent living. The role of
the guide person should provide the necessary help to people with disabilities for the
required time
67 Restrepo, HLB (2011). The general induction in the company. Between an administrative process and a sociological phenomenon.
University and Business Magazine, 13 (21), 117-142. Taken from: https://revistas.urosario.edu.co/index.php/empresa/article/
view/1905/1682
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3.IV. Performance and performance management
Institutions can manage the performance of their staff, which will allow them to align it to
the priorities, needs and objectives of the institution. According to the ILO, performance
and performance management processes must guarantee objectivity in order to reduce
the possibility that prejudices and biases may have an impact on work and performance
evaluations.
68
According to ISSAI 130, performance and performance management should consider,
above all, merit and ethics, which implies generating actions to eradicate the incidence of
gender bias or other types of arbitrary discrimination from this process.
Recommendation:
3.9 Eradicate gender biases and discrimination in the performance evaluation process,
using objective criteria based on behaviors, and observable, measurable and
quantifiable indicators.
68 ILO (2016) Harnessing the talent of men and women: Human Resources management guide with a gender perspective. Retrieved
from: https://www.ilo.org/wcmsp5/groups/public/—americas/—ro-lima/—sro-san_jose/documents/publication/wcms_548651.
pdf
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3.V. Formación y capacitación
Training for gender equality is defined by the UN Women Training Center as “a mechanism
and strategy that, through knowledge, techniques and tools, seeks to develop skills, changes
in attitudes and individual and collective behaviors that contribute to gender equality.”
69 It
is therefore a key tool for gender mainstreaming in organizational contexts and daily life.
This continuous and long-term “transformation process” rests on the political will and
commitment of all parties to create an inclusive, conscious and competent society to
promote gender equality.
70
Recommendations:
3.10 Ensure that all formats and means of dissemination associated with people
management processes, have the character of universal accessibility;
3.11 Design and implement integral training programs on gender, inclusion and diversity
that meet the needs identified in different areas of this policy. These programs
should be evaluated and monitored considering results segregated by gender;
3.12 Plan training activities considering the realities of civil servants, in order to guarantee
equal access to them; and
3.13 Encourage collaboration between different internal and external actors, to expand
and improve the training offer on issues of gender equality, inclusion and diversity.
69 UN Women Training Center. (2016) Typology on training for gender equality. Retrieved from: https://www.unwomen.org/-/media/
headquarters/attachments/sections/library/publications/2016/typology-on-training-for-gender-equality-en.pdf?la=e
n&vs=520
70 UN Women Training Center. (2015) Training for gender equality: Twenty years on. Recovered from: https://www.unwomen.org/- /
media/headquarters/attachments/sections/library/publications/2015/paper_trainingforgenderequality20-b.pdf?la = en & vs =
1948 [June 23, 2021]
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3.VI. Compensation, incentives and remuneration
The ILO has recognized that the main objective of its action is to “promote opportunities
for men and women to obtain decent and productive work in conditions of freedom, equity,
security and human dignity.”
71 Equal pay refers to the right of all working people to receive
equal pay for work of equal value, and is essential to gender equality and decent work.
72
Men and women should not only receive equal pay for equal or similar work, but also when
they perform work that is completely different but which, according to objective criteria,
is of equal value.
73 This requires mechanisms that allow the analysis and comparison of
the different institutional roles on the basis of objective criteria such as competencies,
working conditions, responsibilities and effort required by the position, and not on the
personal conditions of those who perform it.
Recommendations:
3.14 Define mechanisms that allow job positions to be evaluated objectively and free
from stereotypes in order to establish equitable remuneration, incentives and/or
benefits for jobs with equal or similar value;
3.15 Carry out a continuous study that allows to identify, measure and correct different
types of gender salary gaps, and of groups subject to vulnerability; and
3.16 Use objective criteria in the promotion processes, which motivate everyone to
present themselves regardless of their gender. These criteria must be based on the
characteristics of the job and the requirements, qualities and skills necessary for its
proper performance.
71 ILO (1999) Director’s Report: Decent work. Retrieved from: https://www.ilo.org/public/spanish/standards/relm/ilc/ilc87/rep-i.htm
72 UN Women. (2020) Everything you need to know about promoting equal pay. Recovered from: https://www.unwomen.org/en/news/
stories/2020/9/explainer-everything-you-need-to-know-about-equal-pay
73 ILO (2013) Equal pay. Recovered from: https://www.ilo.org/wcmsp5/groups/public/—ed_norm/—normes/documents/publication/
wcms_223157.pdf
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3.VII. Work environments and reconciliation of personal/family/work life
The work environment is defined by Chiavenato as the “internal environment of an
organization” or the “psychological atmosphere” characteristic of the same, and which
has a multifactorial causality; passing through the type of organization, technology,
institutional goals, regulations, etc.
74 From the ILO’s perspective, a good practice in labor
relations is understood as a collective experience that, within the framework of respect for
fundamental principles and rights at work, is successful in guaranteeing the well-being of
employees and the progress of organizations.
75
Recognizing and raising awareness of the importance of managing a healthy work
environment helps to achieve a balance between the work and personal lives of employees,
and in turn prevents excessive staff turnover in the institution, thus becoming a bastion of
motivation and productivity.
The integration of women into the labor market has not resulted in the breakdown of
traditional cultural conceptions, which predominantly exclusively adjudicate domestic
and reproductive tasks.
76 As a result, women and other caregivers must support these
responsibilities in parallel to their paid workload, to the detriment of their personal time.
In response to this phenomenon, the need arises for organizational and political measures
aimed at achieving a greater reconciliation of personal and family life with work, mitigating
the tension between these dimensions for all people, and especially for those who care
for dependents.
77
74 Chiavenato, I. (1992). Introduction to the General Theory of Administration. Third Edition. Editorial Mc Graw Hill. Mexico. F.D
75 ILO (2005) Good practices in labor relations in the Americas. Taken from: http://white.lim.ilo.org/cimt/nn/documentos/oit_mlv_
buenas_practicas_relab_2005_esp.pdf
76 OAS (2011) Advancement of gender equality in the framework of decent work. Recovered from: https://www.oas.org/es/CIM/docs/
AvanceGeneroTrabajoDecente-SP%5BFinal-Web%5D.pdf
77 ILO. (2009) Work and Family: Towards new forms of reconciliation with social responsibility. Recovered from: https://www.ilo.org/
wcmsp5/groups/public/—dgreports/—gender/documents/publication/wcms_111376.pdf
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Recommendations:
3.17 Introduce measures that promote flexibility in the distribution of working time, to
make working hours compatible with family and personal needs;
3.18 Disseminate the measures for reconciliation and flexible working hours available to
the institution to balance work with personal and family life;
3.19 Introduce non-face-to-face work modalities, with a focus on rights and gender, to
improve people’s quality of life and performance;
3.20 Generate measures that make it possible to reconcile work with caregiving tasks in
order to reduce the extra workload of staff with these responsibilities;
3.21 Evaluate work environments by applying instruments to identify gaps in the quality
of life between people of different genders, workload, dysfunctional leadership, and
situations that violate people’s dignity; and
3.22 Follow up on the results of the “Survey on the impact of the COVID-19 pandemic on
the staff of OLACEFS member SAIs”.
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3.VIII. Retirement and Disengagement
Leaving due to retirement and termination of employment can be a complex experience
for individuals and, in the case of retirement, constitutes a qualitative change that affects
all aspects of the individual’s life.
78 There are psychological risks associated with the
disengagement. Although the impact on the individual depends on his or her own emotions,
his or her view of the change, and the resources he or she has to face the situation, the
characteristics that the organization gives to this process also play an important role.
79
It is therefore extremely important that these processes are based on objective criteria,
which allow people to adapt to their new situation and understand the reasons underlying
the institution’s decision.
Recommendations:
3.23 Inform the conditions and causes for leaving and disengagement at the beginning
of the employment relationship, in accordance with current legal regulations
and through appropriate mechanisms and/or means that guarantee universal
accessibility;
3.24 Adopt a preparation program in the years prior to retirement to provide staff of
retirement age with elements to face this new stage. They should be provided with
information on their rights and obligations as pensioners, options to continue their
professional activity and measures to combat the effects of aging; and
3.25 Create and/or update a protocol for the retirement and disengagement of people that
considers objective criteria, avoiding any discrimination based on gender, disability,
diversity and/or any other reason. Procedures must be established to document the
elements that support the decision and ensure the principles of impartiality, equality,
transparency and adequate treatment.
78 Preparation for retirement: a new occupation of time. Complutense journal of education. vol. 4 (1). 53-67, Ed. Universidad
Complutense, Madrid.
79 Bernal, J., Gonazalez, K. (2016) Psychosocial risks in unilateral disengagement. Taken from: http://repository.unipiloto.edu.co/
bitstream/handle/20.500.12277/553/Trabajo%20d e% 20grado.pdf? sequence = 1 & isAllowed = y
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4. Sexual harassment and abuse at work
According to the Declaration on the elimination of violence against women, issued by
the United Nations in 1993,
80 violence against women constitutes a manifestation of
historically unequal power relations between men and women, which have led to their
domination and discrimination against them, preventing their full development.
1. Gender-based violence is a form of discrimination that seriously inhibits women’s ability
to enjoy rights and freedoms on a basis of equality with men. This cultural and structural
phenomenon manifests itself in all areas of a woman’s life, both in the public and private
spheres.
81
This axis will analyze the phenomenon of workplace and sexual harassment around
violence in the workplace and responsibility.
80 UN (1993) General Assembly, Declaration on the elimination of violence against women: General Assembly
Resolution 48/104 of December 20, 1993, A/RES/48/104. Retrieved from: http://www.dpp.cl/resources/upload/files/
documento/2568adc7f7f705090536c6898d4d7183.PDF
81 (OAS, 1994).Convention of Belem do Para, Inter-American Convention on the Prevention, Punishment and Eradication of Violence
against Women. Retrieved from: https://www.oas.org/juridico/spanish/tratados/a-61.html
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4.I. Violence in the workplace
Violence against women is expressed in the workplace through manifestations such
as discrimination, harassment at work, psychological violence, moral harassment,
harassment, sexual harassment, which similarly affects people with other gender
identities.
82
SAIs, in line with ISSAI 130, must ensure the existence of violence-free environments, both
for SAI civil servants and for the users they provide services to. The foregoing, to guarantee
equal development, under the same conditions, both for those who identify themselves as
men, women or gender identities.
Recommendations:
4.1 Ensure, through its institutional management policies and instruments, zero
tolerance for violence in the workplace;
4.2 Carry out annual diagnoses that allow the prior identification of factors that may
contribute to the existence of violence, in any of its expressions;
4.3 Execute a sensitization campaign on violence in all its forms once a year;
4.4 Guarantee the existence of open channels of communication for civil servants and
citizens, in the event of a complaint of cases of violence in any of its expressions.
These channels must be part of the institution’s structure and must be formalized
through internal regulations. The operating mechanism of these channels is at the
discretion of each SAI; and
4.5 Ensure the communication of the principles and position of zero tolerance to
situations of workplace violence to the agencies in which services are provided based
on the audit tasks assigned, in order to obtain the commitment of such agencies to
guarantee dignified treatment by their managers and employees towards the audit
teams.
82 ECLAC (1996) Gender violence: a human rights problem. Retrieved from: https://www.oas.org/juridico/spanish/tratados/a-61.html
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4.I.A. Labor discrimination
Labor discrimination can occur in different contexts and take different forms,
expressing itself in its most extreme form in workplace violence.
Discrimination may be direct or indirect. It is direct discrimination when the law,
regulation or practice explicitly cites a specific reason, such as sex, race, etc. to deny
equal opportunities.
83 Indirect discrimination occurs when regulations or practice
are apparently neutral, but in practice lead to exclusions.
84
ILO Convention 111 on discrimination in employment and occupation emphasizes
the eradication of discriminatory practices and treatment based on race, color, sex,
political ideas, religious beliefs and social condition. The existence of social groups
especially vulnerable to violence in the workplace, such as the LGBTI community,
implies the need to generate special measures to prevent them and eradicate
discrimination against them.
Recommendation:
4.6 Apply measures that guarantee equality and non-discrimination in the work
environment, which safeguard the equal incidence in decision-making and
participation in work teams of all persons, independent of their gender.
4.I.B. Workplace Harassment and Psychological Violence
Workplace Harassment and Psychological Violence
Workplace harassment is defined as a situation in which a person or a group of
people exercise extreme psychological violence systematically, over a prolonged
period of time, on other people in the workplace for destructive purposes. (Leymann,
1996).
By understanding the negative consequences that this problem has for the quality
of life and dignity of workers, multilateral organizations incorporate it into their lines
of action and research, generating definitions such as the following:

83 Recovered from: https://www.ilo.org/declaration/principles/eliminationofdiscrimination/lang–es/index.htm [June 11, 2021]
84 Recovered from: https://www.ilo.org/declaration/principles/eliminationofdiscrimination/lang–es/index.htm [June 11, 2021]
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The intentional use of power, as a threat or actual, of one or more members of a
group against another person or group, in work circumstances, which can carry a
high degree of probability of resulting in injury, death, psychological damage, poor
development of the task or deprivation. World Health Organization, 1995.
The concept most widely accepted by those who investigate or seek to address
this problem is the one coined by Marie-France Hirigoyen: “Any manifestation of
abusive behavior, especially behaviors, words, acts, gestures and writings that may
threaten the personality, dignity or physical or psychological integrity of an employee,
endangering their employment or degrading the work environment” (Hirigoyen, 1998:
48).
Some examples of abusive behaviors characteristic of workplace harassment that
allow us to recognize both victims and aggressors of this problem are:
• GYelling, bullying or insulting the victim.
• Assigning objectives or projects with deadlines that are known to be
unattainable or impossible to meet, and tasks that are manifestly endless
at that time.
• Defaming the victim, spreading malicious rumors throughout the company
that undermine his or her reputation, image or professionalism.
85
The typology of harassment at work depends on the nature and intensity of the
behavior and the directionality in which it operates. In this sense, workplace
harassment can be psychological and/or physical, and can have different directions:
vertical downward, vertical upward and horizontal.
86
Workplace harassment manifests itself in different degrees, which are determined
by the intensity, duration and frequency with which the behaviors appear.
87

85 For more information on the concepts, you can consult the Implementation Guide for this Policy.
86 For more information on the concepts, you can consult the Implementation Guide for this Policy.
87 For more information on the concepts, you can consult the Implementation Guide for this Policy.
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According to the Perception Survey on the gender situation within OLACEFS entities, 88
31% of the people interviewed stated that there were no procedures for reporting
harassment at work at their SAI. Of the 69% who stated that such procedures did
exist, 50% did not know what they were, while 50% of the participants indicated that
they were aware of cases of harassment in their SAI.
According to the ILO, violence and harassment in the world of work constitute a
violation of human rights and are a threat to equal opportunities and are therefore
unacceptable and incompatible with decent work.
89
SAIs, like any workplace, have the responsibility to promote a general environment of
zero tolerance towards harassment in order to facilitate the prevention of this type
of behavior and practices, considering that violence and harassment in the world of
work affect the psychological, physical and sexual health of people, their dignity, and
their family and social environment. Likewise, violence and harassment affect the
quality of SAI services, affecting their reputation.
Recognizing that gender-based harassment disproportionately affects women, SAIs
should adopt an inclusive and integrated approach that takes gender considerations
into account and addresses underlying causes and risk factors, including gender
stereotypes, multiple and intersectional forms of discrimination, and the abuse of
gender-based power relations. This is indispensable to ending harassment in the
world of work.
Recommendations:
4.7 Adopt and/or strengthen institutional regulations so that there are no opportunities
for harassment, including online harassment via technological resources; and
4.8 Establish guidelines that allow a situation of workplace harassment to be clearly
identified in order to avoid and prevent it.
88 Latin American and Caribbean Organization of Supreme Audit Institutions (OLACEFS) and Inter-American Development Bank (IDB).
(2019) available at: https://genero.olacefs.com/pdf/ENCUESTA_ODS5_ESPANOL.pdf
89 Convention on Violence and Harassment, 2019 (No. 190) Available at: https://www.ilo.org/
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4.I.C. Sexual Harassment
Sexual harassment is a form of gender-based discrimination that arises from the
employment relationship and, as such, constitutes an illegal and undesirable practice
that violates the principle that the dignity of the human being is inviolable. This form
of discrimination consists of any inappropriate verbal, visual or physical conduct
of an unwanted sexual nature that interferes with work, conditions employment or
continuity in it, or creates an offensive, intimidating or hostile work environment.
The victim and the harasser can, indistinctly, identify with any gender. It should be
borne in mind that the person harassing may be the one who supervises the victim,
a supervisor from another area, someone from their work team, or a person who
does not work for the SAI, such as a user.
What can be classified as sexual harassment?
There are different legal definitions of sexual harassment in different countries and
jurisdictions, but some examples of sexual harassment are:
90
• Telling jokes about sexual themes
• Sexual comments about a person’s clothing or physique
• Direct or indirect threats and bribes for unwanted sexual activity
• Unwanted touching, hugging, kissing, caressing, or rubbing
In the survey of perception on the gender situation within OLACEFS entities, 1 out of 3
people are unaware of the existence of procedures for reporting sexual harassment,
and of the 69% of people who do recognize the existence of these mechanisms, only
49% actually know their contents.
91 This clearly indicates that there are information
problems on this type of violence within SAIs.
90 For more information on examples, you can consult the Implementation Guide for this Policy.
91 Latin American and Caribbean Organization of Supreme Audit Institutions (OLACEFS) and Inter-American Development Bank (IDB).
(2019) available at: https://genero.olacefs.com/pdf/ENCUESTA_ODS5_ESPANOL.pdf
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Recommendations:
In order to respond responsibly to this matter, it is recommended:
4.10 Guide and train staff in relation to zero tolerance for sexual harassment;
4.11 Adopt and/or update protocols or regulations that accurately address harassment
situations that may arise in the workplace. This should establish a procedure for
making the corresponding complaints. The protocol or regulation adopted should
contain the elements indicated in recommendation 4.12; and
4.12 Include in the protocols that refer to the different aspects of violence in the workplace:
– the procedure to be followed to make the corresponding complaints and
investigations;
– the way to guarantee the safety of the persons affected and those linked to the
same;
– the principles of diligence and celerity; and
– the adoption of protection measures for the complainants, victims, witnesses
and informants, against victimization and reprisals.
4.II. Responsabilidad
There are numerous international instruments ratified by all SAIs that condemn all forms
of violence and commit member states to adopt, by all appropriate means and without
delay, policies aimed at preventing, punishing and eradicating such acts.
In this context, and with the specific purpose of preventing and eliminating violence and
harassment in the world of work, the International Labor Organization establishes that
every Member shall respect, promote and carry out the fundamental principles and rights
at work, specifically in relation to the elimination of discrimination in respect of employment
and occupation, as well as promoting decent and safe work
92 by expressly recognizing the
right of everyone to a world free of violence and harassment in the workplace, including
violence and harassment based on gender, since they may constitute a violation or abuse
of human rights.
92 Article 5 of ILO Convention 190
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The ILO report “Ending violence and harassment in the world of work” determines the
responsibility of States to promote a general environment of zero tolerance for violence and
harassment in order to facilitate prevention of these types of behaviors and practices, and
that all actors in the world of work must refrain from resorting to violence and harassment,
and prevent and combat them.
93
For Supreme Audit Institutions (SAIs), it is essential to pay attention to gender and inclusion
issues, both internally and externally, maintaining a responsive attitude to changing
environments and emerging risks, which implies the adoption of appropriate responses to
key issues affecting society such as those related to gender and non-discrimination within
the scope of their competencies.
According to the INTOSAI P-20 standard, a SAI must operate on the basis of transparency
and accountability. This guideline is in line with what was proposed by INTOSAI P-12,
which mandates SAIs to lead by example. This is especially relevant when dealing with
organizations that contribute to the review of compliance with national and international
regulations; in some contexts they evaluate the economy, effectiveness and efficiency
of the public sector and also verify that the State guarantees equal opportunities for all
society groups.”
94
To this end, since violence and harassment are incompatible with the promotion of
sustainable SAIs, negatively affecting work organization, workplace relationships, the
commitment of workers, the reputation of institutions and productivity, and that gender-
based violence and harassment disproportionately affect women and girls, there is a need
for SAIs to adopt an inclusive and integrated approach that takes gender considerations
into account and addresses underlying causes and the risk factors mentioned above
(stereotypes, intersectional discrimination, etc.) to comply with the commitments assumed
at the international level and for the effective protection in the free and full enjoyment of
fundamental human rights, of all individuals in the scope of its compete
nce.
93 ILO: Ending violence and harassment in the world of work, Report V (2), ILC, 107th Session, Geneva, 2018; Taken from: https://www.
ilo.org/wcmsp5/groups/public/—ed_norm/—relconf/documents/meetingdocument/wcms_619813.pdf
94 Taken from https://genero.olacefs.com/pdf/Encuesta-sobre-el-impacto-de-la-pandemia-del-COVID-19-en-el-personal-de-las-EFS-
miembros-de-OLACEFS. pdf
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Recommendation:
Within the framework of the application and follow-up of this Policy in the workplace, SAIs
are recommended to:
4.13 Adopt administrative or disciplinary measures, as appropriate, in those verified
cases of violence and/or harassment within the scope of its competence, as well
as any other necessary measure to establish or re-establish a harmonious work
environment so that people can work effectively, in a work environment in accordance
with the principles of this Policy.
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5. Inclusion
In the design and implementation of the Policy on gender equality and non-discrimination,
it is important to consider various aspects, such as adopting a holistic approach that
considers the factors that affect the enjoyment and exercise of people’s rights, as well as
integrating a set of guiding principles that allow the adoption of integral measures that
detect and modify the interconnected factors that intensify inequality. To achieve that,
they consider intersectionality and transversality as fundamental principles and criteria, to
the extent that substantive equality can only be achieved through them.
Intersectionality aims to detail the causal layers of a situation of discrimination.
Intersectional analysis recognizes the multiple vulnerability factors and risks that
intersect to generate aggravated discrimination.
95 In the construction of a policy, it
implies understanding how the combination of certain factors generate different types of
discrimination and inequities, which condition and shape the particular possibilities that a
person has in the economic, social, political, scientific and cultur al spheres.
96
For its part, mainstreaming as a methodology deals with considering participation and
effectively incorporating the concerns and interests of all people in the different stages of
the cycle of a policy and/or program.
97
95 AWID (2004), Intersectionality: A Tool for Gender Justice and Economic Justice. Women’s Rights and Economic Change, 9,
Association for Women’s Rights and Development, Canada, available at: https://www.awid.org/sites/default/files/atoms/files/
ntersecionalidad_-_una_herramienta_para_la_justicia_de_genero_y_la_justicia_economica.pdf
96 Organization of American States (2018), Gender, rights and diversity in the OAS General Secretariat, p. 32, available at: http://www.
oas.org/es/cim/docs/GPAP-ES.pdf
97 United Nations Organization (2016), Mainstreaming of the 2030 Agenda for Sustainable Development. Reference guide for United
Nations Country Teams, available at: https://unsdg.un.org/sites/default/files/UNDG-Mainstreaming-the-2030-Agenda-Reference-
Guide_Spanish-clean.pdf
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5. I. People of sexual and gender diversity
One of the groups that is in a situation of extreme vulnerability is that of people belonging
to sexual and gender diversities,
98 such as lesbian, gay, bisexual, trans or intersex (LGBTI
people). This is due to the perception of conformity with the heteronormativity of our
societies, and to the preconceived ideas about behavior and appearance associated with
the cultural prototypes of women and men.
99 People excluded from these social norms
frequently experience criminalization, violence, exclusion and discrimination based on
sexual orientation, gender identity and expression.
Various studies account for the barriers that people belonging to sexual and gender
diversities have to access the labor market, a difficulty that leads, in many cases, to
precarious situations.
100 People of sexual and gender diversities, who are employed,
often do not perceive an environment of development and trust in their workplace. In this
context, for fear of being discriminated against, people choose to reserve their sexual
orientation and even marginalize themselves in the workplace.
101 -102 -103
Discrimination based on gender identity and/or sexual orientation in the workplace
persists even in countries that have legislation that prescribes and penalizes it, and leads
to serious harm to the people who suffer it, as well as to the employing institutions.
104
98 Considering that sexual and gender diversities are fluid categories, in constant evolution, in addition to the lack of agreement on
terminology among national and international agencies, organizations and collectives that defend the rights of people who do not
conform to conventional or traditional notions of hetero-normated
99 International Labor Organization. (n.d.). Discrimination at work based on sexual orientation and gender identity: Results of the
ILO PRIDE project, available at: https://www.ilo.org/wcmsp5/groups/public/—dgreports/—gender/documents/briefingnote/
wcms_380831.pdf
100 Universidad de Guanajuato. (n.d.). From the coming out to human rights in the demands of civil society organizations
of the LGBT movement: discursive refugee strategies, available at: http://www.scielo.org.mx/scielo.php?pid=S1870-
00632018000200119&script=sci_arttext
101 Iguales Foundation. (n.d.). Chile does not know: first study on sexual diversity and independent work. 2/40 Available at: https://
www.iguales.cl/pride/encuesta-nacional-diversidad-en-trabajo.pdf
102 Universidad Nacional Autónoma de México (n.d.). Discrimination in employment in Mexico, available at: https://www.redalyc.org/
articulo.oa?id=429662294010
103 Inter-American Commission on Human Rights (2020), Report on Trans and Diverse Gender People and their economic, social,
cultural and environmental rights, OEA / Ser.L / V / II.Doc.239, p. 111, available at: http://www.oas.org/es/cidh/informes/pdfs/
PersonasTransDESCA-es.pdf
104 International Labor Organization. Inclusion and Diversity in the Labor Market: An Appeal to LGTBT Labor Statistics, available at:
https://ilostat.ilo.org/es/inclusion-and-diversity-in-the-labour-market-a-call-for-lgbt-labour-statistics/
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The ILO showed that 28% of civil servants have witnessed some type of discrimination or
aggression due to sexual orientation or gender identity at work.
105 In turn, 15% of sexual
and gender diverse people say they have been discriminated against at some point, mainly
because of their way of dressing, their physical appearance or because they behave
differently from the socially accepted stereotype, which is based on moral criteria and
prejudices against sexual and gender diversity.
Finally, both the Inter-American Commission on Human Rights
106 and the United
Nations
107 establish the recognition and respect for the dignity of people of sexual and
gender diversity as requirements to achieve full equality in the political, civil, educational
and personal spheres.
At OLACEFS, according to the Survey on the impact of the COVID 19 pandemic on the staff
of member SAIs, 3.7% of the total sample claimed to be homosexual (2.2%) or bisexual
(1, 5%).
108
Recommendations:
5.1 Implement spaces, policies, programs and the necessary measures to guarantee that
people of sexual and gender diversity exercise their right to express their personality
and identity, sexual orientation and gender identity without discrimination;
5.2 Review the manuals, work methodologies and products issued by the SAI, to
identify any type of discrimination due to sexual orientation, gender identity, gender
expression or body diversity, and reverse it; and
5.3 Develop coordinated strategies in the SAIs of the region, articulating initiatives that
tend to guarantee the rights of people of sexual and gender diversity.
105 International Labor Organization. Discrimination at work based on sexual orientation and gender identity: Results of the pilot
study, pp ..1-4. Available at: https://www.ilo.org/wcmsp5/groups/public/—ed_norm/—relconf/documents/meetingdocument/
wcms_221738.pdf and International Labor Organization. (2016), ILO presents research on the labor situation of the LGBTI population
in Costa Rica, available at: https://www.ilo.org/sanjose/sala-de-prensa/WCMS_495193/lang–es/index.htm
106 Inter-American Commission on Human Rights (2018), Progress and challenges towards the recognition of the rights of LGBTI
persons in the Americas, OEA/Ser.L/V/II.170 Doc.184, available at: http://www.oas.org/es/cidh/informes/pdfs/LGBTI-
ReconocimientoDerechos2019.pdf
107 HRW, Human Rights Watch (2014). UN: Historic resolution in defense of homosexuals. Available at: from https://www.hrw.org/es/
news/2014/09/26/onu-resolucion-historica-en-defensa-de-los-homosexuales
108 OLACEFS (2019). Survey of Perception of the Gender Situation in SAIs. Recovered from: https://genero.olacefs.com/pdf/
ENCUESTA_ODS5_ESPANOL.pdf
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5. II. People with disabilities
In 2006, the Convention on the Rights of Persons with Disabilities was adopted within
the framework of the UN, a human rights instrument that has generated an important
international consensus.
109 However, it is still pending to ensure that the human rights of
people with disabilities are translated into public policies with follow-up and evaluation
indicators and are effectively justiciable.
The Convention establishes that disability should be understood in terms of the barriers,
social and environmental factors that prevent the full and effective participation of people
in society; in other words, it is not reduced to the physical or mental condition of people.
The right to work is a “key” right that facilitates the enjoyment of other rights; however,
persons with disabilities face different obstacles to fully enjoy their right to work and
their inclusion in the labor market, as recognized in Article 27 of the Convention. This
right includes access to adequate work, the prohibition of discrimination on the basis of
disability in the work environment, in aspects such as selection, hiring, permanence in
employment and promotion; guaranteeing fair and favorable working conditions, equal
opportunities and equal pay for work of equal value.
110
Institutions and employers are key to promoting the rights of people with disabilities in
the workplace. However, organizations often lack knowledge about the value and rights
of people with disabilities, ignoring their personal skills or competencies, limiting their
involvement in the workplace, causing their exclusion and reducing their opportunities for
promotion and/or advancement to leadership positions.
111 -112
109 The “Convention on the Rights of Persons with Disabilities” was the first international human rights treaty approved under the terms
of Article 5, paragraph 3, of the Federal Constitution of Brazil. What gives it the status of Amendment to the Constitution.
110 Committee on Economic, Social and Cultural Rights, General Comment No. 23, On the right to just and favorable conditions of work,
para. 47
111 According to the Convention on the Rights of Persons with Disabilities, reasonable accommodations are the necessary and
appropriate modifications and adaptations that do not impose a disproportionate or undue burden, when required in a particular
case, to guarantee persons with disabilities the enjoyment or exercise, on equal terms with others, of all human rights and
fundamental freedoms.
112 CRPD: Disability and business: realizing the right to work in open, inclusive and accessible environments for persons with disabilities
CRPD/CSP/202/2 Available only in English at: https://undocs.org/CRPD/CSP/2020/2
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Recommendations:
5.4 Promote workshops and institutional communication campaigns to publicize good
practices on the adequate and correct treatment of their peers with disabilities, how
to address the person with a disability and their eventual companion;
5.5 Adapt the facilities by eliminating access barriers for both civil servants and users,
as well as providing the technological tools that ensure compliance with national
legal accessibility requirements;
5.6 Establish measures that ensure the understanding of people with disabilities,
identifying the main forms of communication and dissemination of information that
enable the cultural strengthening of respect;
5.7 Create means so that all people can work and access the information in its entirety,
either through the availability of screen reader software, the adaptation of the
furniture, or any necessary adaptation; and
5.8 Promote constant follow-up of the civil service staff, ensuring the participation of
people with disabilities in the hiring processes and seeking to guarantee the laws
of the quota systems. For SAIs that hire through the process of curriculum analysis
and interviews, ensure that advertising is targeted and actively searches with entities
that have databases of resumes of unemployed persons with disabilities seeking
work (actively seeking).
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5.III. Elderly people
The world population is ageing dramatically. Globally, the population over 65 is growing
faster than the rest of the demographic segments. According to data from the United
Nations ‘World Population Prospects’ report, by 2050, one in six people in the world will
be over 65 years old and the number of people aged 80 years and over will reach 426
million.
113 Given this projection, it is essential to adopt measures to ensure that older
adults
114 are not excluded, made invisible, discriminated against or violated, and that allow
their potential and experience to be valued.
It is common for the elderly to face obstacles in accessing or keeping their jobs. The UN
Committee on Economic and Social Rights stresses the need for States to adopt measures
to avoid all discrimination based on age, in terms of employment and occupation and to
allow them to work, without risk, until their retirement, to take advantage of their experience
and knowledge.
115
Recommendation:
5.9 Generate a volunteer program so that retired staff, who wish to do so, participate in
knowledge transfer projects, so that the SAI can take advantage of their experience
to train staff and improve work methodologies and processes.
5.IV. Indigenous people
The countries of Latin America and the Caribbean are distinguished by being multicultural
and by their great ethnic richness. However, discrimination against the indigenous
population is one of the factors that increase their vulnerability, frequently preventing them
from accessing and enjoying effective and equal economic and social enjoyment.
The structural discrimination that affects those who make up indigenous peoples and
communities has made it difficult to fully guarantee their right to work, as recognized
in article 17 of the United Nations Declaration on the Rights of Indigenous Peoples and
articles 7 and 20 of ILO Convention 169 on Indigenous and Tribal Peoples.
113 United Nations, Department of Economic and Social Affairs (2019), World Population Aging Report, ST/ESA/SER.A/444, available
at: https://www.un.org/development/desa/pd/sites/www.un.org.development.desa.pd/files/files/documents/2020/Jan/un_2019_
worldpopulationageing_report.pdf
114 Or elderly people, are those 60 years of age or over, unless national laws determine a lower or higher age base, as long as it is not
over 65 years of age (Article 2 of the Inter-American Convention on the Protection of Human Rights of older people), available at:
http://www.oas.org/es/sla/ddi/tratados_multilateral_interamericanos_A-70_derechos_humanos_personas_mayores.asp
115 United Nations, Committee on Economic, Social and Cultural Rights (1995), General Comment No. 6: The economic, social and
cultural rights of the elderly, available at: https://www.escr-net.org/es/recursos/observacion-general-no-6-derechos-economicos-
sociales-y-culturales-personas-mayores
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In the framework of the 30th anniversary of this Convention, the ILO recognized that
the 55 million indigenous people living in our region face “powerful barriers” to access
labor markets. The following figures are revealing: Although in terms of employment, the
proportion of the indigenous population that is employed is higher (62% compared to
59% of the non-indigenous), the majority are employed in informal conditions, generally in
precarious conditions, with low income and without labor rights (82.6%) and the rate rises
to 85.1% with respect to indigenous women. 51% of employed indigenous people have
access to salaried employment, compared to 64% of the rest of the population and, in
addition, they face a wage gap of 31.2% compared to employed non-indigenous persons
116
and even those with higher and postgraduate studies, face difficulties in obtaining
employment and are not considered for managerial or decision-making positions.
117
Recommendations:
5.10 Promote interculturality and recognize the multiculturalism of our countries, through
awareness, sensitization and promotion of the rights of indigenous people to
eradicate expressions of racism and discrimination that exist in the institution;
5.11 Encourage the job offer specifically aimed at indigenous people, through affirmative
actions, as well as adopt measures to facilitate their promotion and reduce salary
gaps; and
5.12 Publish the conclusions of their audit reports (or simplified reports) translated
into the indigenous languages most widely spoken in their respective territories,
especially those that supervise the budgets or public policies directed to indigenous
communities, or regarding infrastructure works that develop in their ancestral
territories. The publication must be accompanied by audiovisual material in
indigenous languages, presenting the work of the SAI and the conclusions of said
reports.
116 International Labor Organization (ILO), (2019), 55 million indigenous people face “powerful barriers” to access decent work in Latin
America and the Caribbean, available at: https://www.ilo.org/americas/sala-de-prensa/WCMS_731992/lang–es/index.htm
117 Vázquez-Parra, José and Campos-Rivas, Carlos (2016), Indigenous labor discrimination: An approach from the colonial imaginary
and the Elsterian theory, SABER, Journal of the Research Council of the Universidad de Oriente, Vol. 28, No. 4, pp.828-837, available
at: https://www.redalyc.org/jatsRepo/4277/427751143017/html/index.html
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5.V. Personas afrodescendientes
The Inter-American Commission on Human Rights estimates that, on our continent, the
Afro-descendant population amounts to more than 150 million people, who face great
challenges to access quality public services and have an effective participation in the
labor market and, in general, to fully exercise their rights under conditions of equality.
118
Unfortunately, the color of our skin still influences access to opportunities for personal
and economic development, which is why racial discrimination against people of African
descent worsens when we consider sex, gender identity, age, poverty status and access
to control of economic resources.
119
In this sense, it is essential to recognize considering the historical weight of structural
racial discrimination in the persistence of economic, social and political gaps that
affect the Afro-descendant population
120 since, like indigenous people, they face various
obstacles to access formal employment;
121 in their case, they receive lower wages and
few opportunities for growth. They are not considered for managerial or decision-making
positions.
Recommendations:
5.13 Promote the eradication of racial stereotypes and of people of African descent,
through communication campaigns within SAIs. These should contribute to
the recognition of the existence of racism, intolerance and racial discrimination,
highlighting their effects on people of African descent; and
5.14 Encourage the job offer aimed at people of African descent through affirmative
actions, as well as adopt measures to facilitate their promotion and reduce existing
wage gaps.

118 Inter-American Commission on Human Rights (2019), Compendium on equality and non-discrimination. Inter-American
Standards, OEA / Ser.L / V / II.171.Doc. 31, p. 100, available at: http://www.oas.org/es/cidh/informes/pdfs/Compendio-
IgualdadNoDiscriminacion.pdf
119 Inter-American Commission on Human Rights (2015), Violence against Lesbian, Gay, Bisexual, Trans and Intersex Persons in
America, OEA/Ser.L/V/ II.rev.2 Doc. 36, p. 209, available at: http://www.oas.org/es/cidh/informes/pdfs/ViolenciaPersonasLGBTI.
pdf
120 Inter-American Commission on Human Rights (2019), Compendium on equality and non-discrimination. Inter-American Standards,
OEA/Ser.L/V/II.171.Doc. 31, p. 115, available at: http://www.oas.org/es/cidh/informes/pdfs/Compendio-IgualdadNoDiscriminacion.
pdf
121 United Nations, Committee on the Elimination of Racial Discrimination (2011), General Comment No. 34: Racial discrimination
against Afro-descendants, CERD/C/GC/34 available at: https://tbinternet.ohchr.org/_layouts/15/treatybodyexternal/Download.
aspx?symbolno=CERD%2f C%2f GC%2f 34 & Lang = en
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5.VI. Migrant People
In the countries of Latin America and the Caribbean there is an important phenomenon of
human mobility; it is estimated that approximately 16 million migrants live in our region.
122
People experience situations of discrimination and violence in the context of migration
since, on many occasions, they are not considered as subjects of rights and their human
rights are violated, especially equality and non-discrimination. As with the other groups
included in this section of the policy, when other factors of vulnerability converge on a
migrant person,
123 such as ethnic origin, skin color, sex, sexual orientation, gender identity,
disability, age or economic position, they become victims of intersectional discrimination.
124
Regarding the right to work and the labor rights of migrants, it is common for this sector
to face barriers and discrimination in accessing the labor market and, in their possibility
of accessing better job opportunities, factors such as their age, educational level, sex ,
national origin and time of residence also play an important role, as well as limitations to
access different sectors of the labor market, which causes migrants to tend to be employed
in sectors with low productivity, resulting in a waste of their knowledge and skills and the
loss of opportunities for innovation and diversification within organizations.
125
Recommendation:
5.15 Consider the adoption of adjustments –to the extent that the regulatory framework
of each country allows it– to facilitate the access of migrants to job opportunities.
 
122 Global Data Portal on Migration, A Global Perspective, available at: https://migrationdataportal.org/es/international-data?i=stock_
abs_&t=2020
123 In accordance with the Inter-American Principles on the Human Rights of all Migrants, Refugees, Stateless Persons, and Victims
of Trafficking in Persons, the Working Group agreed to use the term migrant person, which refers to any person who is outside the
territory of which is a national, regardless of their immigration status, their intention or temporality, including stateless migrants,
victims of trafficking, asylum seekers and refugees.
124 Inter-American Commission on Human Rights (2019), Compendium on equality and non-discrimination. Inter-American Standards,
OEA/Ser.L/V/II.171.Doc. 31, p. 127, available at: http://www.oas.org/es/cidh/informes/pdfs/Compendio-IgualdadNoDiscriminacion.
pdf
125 Carrasco, Ignacio and Suárez, José Ignacio (2019), Immigration and labor inclusion and social protection according to the origin
and time of residence of migrants in selected countries of Latin America, Population Notes, No. 108, January-June 2019, p. 120.
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6. Audit functions
In 2014, OLACEFS embodied the idea of mainstreaming the gender perspective in superior
audit, in the Declaration of Cusco.
126 Since then, within the framework of OLACEFS, two
coordinated audits on gender equality have been carried out. These have been crucial to
ensure that national policies and strategies adhere to global commitments to promote
gender equality and promote practical learning around the incorporation of this perspective,
in line with the provisions of the INTOSAI Professional Pronouncement (INTOSAI-P)
number 12 “The Value and Benefits of SAIs.”
The first of these audits
127 began its process in 2014 with the participation of the SAIs of
Costa Rica, Chile and Puerto Rico. This initiative, supported by the German Cooperation
(through the GIZ), sought to evaluate the incorporation of gender issues in policies,
strategies, programs and projects of the governments evaluated, particularly considering
the topics of education, health and employment. The results of this pioneering work were
published in 2015.
With the second coordinated audit
128 executed by OLACEFS in collaboration with the
INTOSAI Development Initiative (IDI) and the Inter-American Development Bank (IDB),
the preparation of governments for the implementation of Sustainable Development
Goal (SDG) 5 was evaluated. Eighteen SAIs participated in this initiative, evaluating their
governments around the planning, financing and monitoring axis of those plans, policies,
actions and structures defined to achieve gender equality and empower all women and
girls.
Although OLACEFS has endeavored to include a gender perspective in its audit work,
SAIs need to apply a gender perspective in their organizations and in their audit work,
129
which will allow SAIs to truly make a difference in the lives of citizens and contribute to
sustainable development as well as leaving no one behind.
126 OLACEFS (2014). Declaration of Cusco. Recovered from: https://www.olacefs.com/p13689/
127 The report, video and other materials of the Coordinated Audit of Gender and Transparency in Superior Audit can be consulted at:
https://www.olacefs.com/auditorias-coordinados/
128 The report of the Ibero-American Audit on Gender Equality can be consulted at: https://www.olacefs.com/auditorias-coordinados/
See also the microsite https://genero.olacefs.com/
129 IDI (2020). The IDI Gender Strategy in Brief. Recovered from: https://www.idi.no/elibrary/idi-plans/strategic-plans/1130-final-idi-
gender-strategy-sp
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In view of the relevance of the audit work for SAIs, some specific recommendations are
proposed for OLACEFS and others for SAIs, as indicated below:
It is recommended to the OLACEFS GTG:
6.1 Encourage SAIs to carry out coordinated audits with a focus on gender, inclusion and
diversity as well as share their audit reports with the INTOSAI community, regional
organizations and other stakeholders;
6.2 Promote, through the GTG, roundtables between OLACEFS and other regional
organizations (such as EUROSAI, ASOSAI and PASAI, among others) and cooperating
organizations (such as GIZ, OECD, INTOSAI, IDI, IDB and World Bank, among others)
to exchange good practices and lessons learned in audits with a focus on gender,
inclusion and diversity;
SAIs are recommended to:
6.3 Encourage impact learning activities (such as technical visits, internships) to share,
among SAIs, experiences in audits with a focus on gender, inclusion and diversity, as
well as in national programs or policies on the subject;
6.4 Promote the active collaboration of the SAI with civil society organizations,
particularly those focused on promoting gender equality, inclusion, diversity and
non-discrimination, in order to incorporate these approaches in the different audit
stages; and
6.5 Call on SAIs to consider auditing programs aimed at women, persons of sexual
and gender diversity, persons with disabilities, elderly persons, indigenous persons,
persons of African descent, migrants and refugees, as well as compliance with
international commitments and recommendations of international human rights
organizations, as well as the provisions of the 2030 Agenda, in order to leave no one
behind.
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For each SAI to be able to adopt the policy and define those recommendations that, in a
first stage, may be a priority for the institution, a feasibility study was generated in the
design of the instrument to evaluate whether each of the recommendations, separately,
can be implemented in the SAI.
The objective of this study is to evaluate different factors that allow, or not, the
implementation of a specific recommendation in the SAI. Among the dimensions
considered are regulatory capacity, management capacity, technical capacity, financial
capacity and collaboration with other SAI institutions.
Those SAIs that decide to adopt the Gender and Non-Discrimination Policy are expected
to apply the feasibility study in the first stage, in order to assess the state of the institution
in terms of gender and plan its correct implementation.
The instrument that enables the feasibility study of the recommendations of the Policy
on Gender Equality and Non-Discrimination to be carried out can be found in the
Implementation Guide of this Policy.
X. Evaluation of the readiness
for the implementation of the
Policy recommendations
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The evaluation and monitoring of the policy is a fundamental piece to measure the
implementation of the recommendations in a correct and uniform way. For this reason,
indicators were developed for each of these, in order to facilitate the evaluation, by each
SAI, of its progress as an institution.
These indicators have four relevant elements to highlight as characteristics, they are:
integral, simple, self-explanatory and non-dissuasive. In this way, it is expected that the
indicators contribute to promoting the inclusion of recommendations in the planning of
each SAI in a clear, flexible and correct manner.
XI. Monitoring
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The Observatory of Gender, Inclusion and Diversity (GID) of OLACEFS will be the
methodological coordinator of the Gender and Non-Discrimination Policy of the
organization.
In order to achieve the expected results, five specific objectives have been set, which are
presented below:
• Identify gender, diversity and inclusion inequality/gaps in the region;
• Generate proposals for action in the short, medium and long term to solve the
gaps/inequalities detected;
• Monitor the follow-up to the GTG’s audit reports.
• Coordinate the implementation of the OLACEFS Gender Equality and Non-
Discrimination Policy; and
• Provide/generate technical support for the implementation of the OLACEFS
Gender Equality and Non-Discrimination Policy.
In this way, the GID Observatory seeks to contribute to the correct implementation and
monitoring of the Policy, being a facilitator so that SAIs of different realities can advance
in matters of gender and equality.
XII. GID
Observatory
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XIII. Glossary
1. Reconciliation of work and personal life
Strategy that facilitates the achievement of effective equality between people.
It is aimed at achieving a new organization of the social and economic
system where all people, regardless of their gender, can make the different
facets of their lives compatible: employment, family, leisure and personal
time. Therefore, the reconciliation of family, work and personal life contributes
to building a society based on people’s quality of life, giving priority to the
same opportunities in order to be able to develop in all areas of life, progress
professionally, take care of family responsibilities and be able to enjoy both
family and personal time.
130
130 Government of Spain, Conciliation of work, family and personal life, page 4.
https://ib.ccoo.es/59dcfc524039611a7b562ebb78c9cd00000061.pdf
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2. Discrimination
Discrimination is any distinction, exclusion, restriction or preference, in any
public or private sphere, which has the purpose or effect of nullifying or
impairing the recognition, enjoyment or exercise, on an equal footing, of one
or more human rights or fundamental freedoms enshrined in the international
instruments applicable to the States Parties.
131
3. Body diversity
Refers to a wide range of body presentations that vary from the “standard body,”
such as variations in sexual anatomy that go beyond cultural conceptions of
what female and male bodies should look like.
132
4. Sexual and gender diversity
Refers to the full diversity of sexes, genders, sexual orientations, gender
identities, gender expressions and bodily diversities among people. This
concept includes lesbian, gay, bisexual, trans, intersex, queer, heterosexual,
cisgender and non-gender-identifying people. It is a general concept that
includes all affective, amorous and sexual manifestations, or their absence,
as well as the internal experiences and expressions of sex or gender, or the
absence of them. In this way, in a concrete manner, it constitutes a framework
of analysis to identify and determine why in the case of women and LGBTI
people there is greater social inequality in relation to men and those who do not
defy the sexual binary. As an analytical approach, it allows for the recognition of
stereotypes strongly rooted in the social structures that favor such inequality,
opening up a possible framework for addressing solutions, be they normative,
public policies or practices, by public and private organizations.
133
131 OAS. (2013) Inter-American Convention against All Forms of Discrimination and Intolerance. Retrieved from: http://www.oas.org/
es/sla/ddi/tratados_multilateral_interamericanos_A-69_discriminacion_int
olerancia.asp
132 Inter-American Commission on Human Rights (2015) Violence against Lesbian, Gay, Bisexual, Trans and Intersex Persons in
America. Retrieved from: 31, http://www.oas.org/es/cidh/informes/pdfs/ViolenciaPersonasLGBTI.pdf
133 Recovered from: https://protocolo.fondefgeneroudec.cl/glosario/
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5. Sexual (or gender) division of labor
This refers to the way in which each society divides work among people,
according to the gender roles socially established or considered appropriate
and valued for each sex.
8 The social distribution of tasks is based on
biological sex and is divided into productive and reproductive work; under this
perspective, men are assigned the public space (productive work) and women
the private space (reproductive work).
134
6. Gender stereotype
Preconceptions and generalized prejudices about attributes or characteristics
that people possess or should possess according to their biological sex and
that sustain limitations to their capacities and faculties to make decisions,
develop work activities, pursue a professional career, exercise their sexual and
reproductive rights, among others. They are socially defined and molded by
culture and their subsequent naturalization is due to socioeconomic, political,
cultural and historical determinants.
135 -136 -137
7. Gender expression
It is understood as the external manifestation of a person’s gender, through his
or her physical appearance, which may include the way of dressing, hairstyle
or the use of cosmetic items, or through mannerisms, the way of speaking,
personal behavior patterns, behavior or social interaction, names or personal
references, among others. A person’s gender expression may or may not
correspond to his or her self-perceived gender identity.
138
134 Glossary for Equality, retrieved from: https://campusgenero.inmujeres.gob.mx/glosario/terminos/division-sexual-del-trabajo
135 Inter-agency Gender Group of the United Nations System in Uruguay, 2020, Guide for the Prosecutor’s Office on gender stereotypes
and international standards on women’s rights, Center for Studies of the Judicial Branch, Office of the Attorney General of the
Nation, p. 9. Recovered from: https://www2.unwomen.org/-/media/field%20o ffice% 20americas / documents / publications /
2020/03 / fiscaliapdf% 202% 201.pdf? la = es & vs = 4525
136 Inter-American Court of Human Rights, 2012, Case of Artavia Murillo et al. (In vitro fertilization) v. Costa Rica, Preliminary objections,
merits, reparations and costs, judgment of November 28, 2012, series C, no. 257, paragraph 298, 299 and 302.
137 UN Women Gender Equality Glossary, retrieved from:
https://trainingcentre.unwomen.org/mod/glossary/view.php?id=150&mode=le&lang=es
138 Inter-American Court of Human Rights (2017) Gender Identity, and Equality and Non-Discrimination against same-sex couples Page
17. Retrieved from: https://www.corteidh.or.cr/docs/opiniones/seriea_24_esp.pdf
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8. Gender
Refers to the roles, behaviors, activities, characteristics and abilities that a
society, at a given time, attributes to a person according to his or her biological
sex. These attributes, opportunities and relationships are socially constructed
and learned through the socialization process.
17 Gender is dynamic, as it varies
according to the cultural and temporal context. It determines, among other
things, the expected behavior of people, what is allowed –legally and socially–
their opportunities, and the way in which people relate to each other.
139
9. Gender identities
Internal and individual experience of the, which may or may not correspond
to the sex assigned at birth, which includes the personal experience of the
body, i.e. it may involve modification of appearance or bodily function through
medical, surgical or other techniques, and other expressions of gender,
including clothing, speech and manners.
140
10. Gender equality
The existence of substantive equality of opportunities and rights among
people, regardless of their gender, in both the public and private spheres, to
ensure that they are able to carry out their life projects. The ability of all people
to participate on an equal footing in social, cultural, political and economic
life allows public policies, values, norms and cultural practices to include the
interests and experiences of all genders.
141
139 UN Women. (2017) Let’s go deeper in terms of gender. Recovered from: http://onu.org.gt/wp-content/uploads/2017/10/Guia-
lenguaje-no-sexista_onumujeres.pdf
140 Yogykarta Principles. Recovered from:
https://www.refworld.org/cgi-bin/texis/vtx/rwmain/opendocpdf.pdf?reldoc=y&docid=48244e9f2
141 UNESCO. (2020) Gender equality. Recovered from: https://es.unesco.org/creativity/sites/creativity/files/digital-library/cdis/
Iguldad%20d e% 20genero.pdf
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11. Interculturality
It is the presence and equitable interaction of diverse cultures and the
possibility of generating shared cultural expressions through dialogue and
mutual respect. It refers to both differences and convergences among people,
groups and cultures, such as rights, shared values, norms of coexistence and
common interests.
142 -143
12. Intersectional (intersectionality)
It is a tool for the analysis, design, elaboration, implementation and evaluation
of policy that allows, on the one hand, to understand the combination of
factors or conditions of vulnerability affecting a person or group of persons
that generate aggravated or multiple discrimination and condition access to
rights and opportunities in the economic, social, political, scientific and cultural
spheres. On the other hand, it establishes the scope of the obligations of the
states in these cases, who must consider in the design, development and
evaluation of their policies, the confluence of the conditions of vulnerability or
risks of discrimination.
144 -145 -146
13. Non-sexist-inclusive language
Gender inclusive language is understood as the way of expressing oneself
orally and in writing without discriminating against a particular sex, gender
identity or expression and without perpetuating gender stereotypes.
147
142 Article 4.8 of the Convention on the Protection and Promotion of the Diversity of Cultural Expressions, UNESCO. Recovered from:
https://es.unesco.org/creativity/interculturalidad
143 Salazar Tetzagüic, Manuel de Jesús (2009) Multiculturalism and interculturality in education: experience of Latin American
countries, module I, Theoretical Approach, Inter-American Institute of Human Rights, p. 18. Recovered from: https://www.iidh.ed.cr/
IIDH/media/1520/multiculturalidad_interculturalidad-2009.pdf
144 UN WOMEN, 2012, Expanding the look: The integration of gender, intercultural and human rights approaches, p. 28, Recovered from:
https://www.onu.org.mx/wp-content/uploads/2015/11/AmpliandolaMirada.pdf
145 Inter-American Commission on Human Rights (2019) Compendium on equality and non-discrimination, inter-American
standards, OEA/Ser.L /V/II.171.Doc. 40 pp. 38-39, Retrieved from: https://www.oas.org/es/cidh/informes/pdfs/Compendio-
IgualdadNoDiscriminacion.pdf
146 Organization of American States (2018), Gender, rights and diversity in the OAS General Secretariat, p. 32. Recovered from: http://
www.oas.org/es/cim/docs/GPAP-ES.pdf
147 Recovered from: https://www.un.org/es/gender-inclusive-language/
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14. Multiculturalism
It is the action of full recognition of the multilingual, multiethnic and
pluricultural character of a country or nation. This action gives rise to public
policies, in order to respond to the needs and interests of the diverse linguistic
and ethnic cultural communities that make up the nation, within a framework
of multicultural democracy.
148
15. Sexual orientation
The capacity of each person to feel a deep emotional, affective and sexual
attraction to persons of a gender different from his or her own or of the same
gender, or more than one gender, as well as the capacity to maintain intimate
and sexual relations with these persons.
149
16. Mainstreaming the gender perspective
It is the evaluation of the implications and effects that all planned actions
–from legislation, policies, programs and/or projects– have on people with
diverse gender identities, in all areas and levels. It is a strategy that aims to
incorporate the perspective, concerns and needs of people with diverse gender
identities as an integral dimension in the design, implementation, follow-up
and evaluation of policies and programs.
150
 
148 Salazar Tetzagüic, Manuel de Jesús, 2009, Multiculturalism and interculturality in the educational field: experience of Latin
American countries, module I, Theoretical Approach, Inter-American Institute of Human Rights, p. eleven. Recovered from: https://
www.iidh.ed.cr/IIDH/media/1520/multiculturalidad_interculturalidad-2009.pdf
149 Yogykarta Principles. https://www.refworld.org/cgi-bin/texis/vtx/rwmain/opendocpdf.pdf?reldoc=y&docid=48244e9f2
150 OHCHR (n.d.) Gender Integration. Taken from: https://www.ohchr.org/EN/Issues/Women/WRGS/Pages/GenderIntegration.aspx
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