A/76/168 foreground their well-being and are orientated at repairing the trauma they have endured. 48. Going further than this, as discussed above, reparations should be transformative: they should seek to alleviate the enabling conditions in which torture and ill-treatment occur and proliferate, including the factors contributing to the marginalization and disempowerment of persons who are systematically victimized. The Rapporteur would also underline that reparations should be gender-sensitive and appropriately address the particular challenges faced by women and girls in the context or aftermath of serious violence. 45 A gender-sensitive approach to reparations demands a transformative orientation that seeks to alleviate the conditions in which women and girls are systemically subordinated and abused. 46 V. Key challenges to accountability 49. The key challenges set out below relate primarily to State responses to torture and ill-treatment, but can also concern the behaviour of non -State actors and how it is addressed by State institutions. A. Denial 50. State responses to allegations or suspicions of torture and ill-treatment are often characterized by denial and obfuscation rather than by the rigorous pursuit of accountability. Through denying that torture or ill-treatment took place and controlling the levers of investigation, States can effectively prevent any process of accountability from even beginning. In this context, the Special Rapporteur recalls his recent observation that State responses to credible allegations of torture and ill treatment are generally characterized by one of three patterns of denial: denial of fact, denial of responsibility or denial of wrongfulness. Depending on the circumstances, different strategies of denial can overlap or can be applied cumulatively or consecutively, both on an individual and on a collective scale. Den ial is often practised on an institutional and/or systemic level, and can go hand in hand with secrecy, evasion or diffusion of responsibility, the neutralization or undermining of legal and political checks and balances, and the spread of indifference and complacency within governance structures. 47 51. Within a systemic culture of denial, those alleging torture or ill -treatment face an uphill struggle. One of the most significant reasons for the accountability gap in respect of torture and ill-treatment is the profound power asymmetry between perpetrators and victims, particularly in terms of institutional control, political strength or support, and resources, as well as discrimination and the enduring legacies of colonialism. These power imbalances lead to double standards in the application of the law, benefiting not only States but also powerful and influential multinational corporations, as well as individuals that are implicated in grave exploitation and ill treatment of individuals and communities. __________________ 45 46 47 16/23 Ruth Rubio-Marín, ed., What Happened to the Women? Gender and Reparations for Human Rights Violations (New York, Social Science Research Council, 2006); and Ruth Rubio -Marín, ed., The Gender of Reparations: Unsettling Sexual Hierarchi es while Redressing Human Rights Violations (Cambridge University Press, 2009). A/HRC/14/22. A/75/179. 21-09914