A/HRC/14/36 valuable no matter how it is brought about. Indeed, cultural diversity, particularly in the perspective of human development, cannot be evaluated without taking note of the processes involved and the role of human freedom in the way things get decided.33 29. As further stressed during the February 2010 seminar, the question of whether cultural diversity and cultural rights have a relationship of mutual protection cannot be answered without asking a second question: what kind of cultural diversity is favourable to intercultural dialogue which will constructively influence the permanent dynamic processes that are an integral part of cultural diversity? In addition, beyond processes, the content and implications of diverse cultural practices must also be evaluated. 30. In particular, ensuring the mutual protection of cultural rights and cultural diversity shall be based on (a) the recognition of the diversity of cultural identities and expressions, (b) equal treatment and respect for the equal dignity of all persons and communities, without discrimination based on their cultural identities and (c) openness to others, discussion and intercultural exchanges. Culture being a living and dynamic process, it is not suggested that barriers between individuals and groups should be raised in order to protect their specificities, nor that discussion about, and criticism of cultural practices, ways of life and world visions should be banned. It is the responsibility of States, however, to create an environment favourable to cultural diversity and the enjoyment of cultural rights, by meeting their obligations to respect, protect and fulfil those rights. This entails taking a wide range of positive measures, including financial measures.34 Although States have the obligation to respect and protect cultural heritage in all its forms, the challenge is not so much to preserve cultural goods and practices as they are, which may be inappropriate in certain circumstances, but preserve the conditions which have enabled these goods and practices to be created and developed. 31. Fulfilling these obligations constitutes an enormous challenge, especially in societies where people feel that their common cultural heritage is under threat, due, in particular, to the dynamism or dominance of other cultures, globalization and development processes and/or the dominant position of corporate actors in the field of culture and leisure. In addition, the principle of universality of human rights must remain the common basis of action. 2. The principle of universality of human rights 32. The principle of universality of human rights, one of the core principles of international human rights law, on the one hand, and cultural rights and cultural diversity on the other, are sometimes considered as opposed. This view stems partly from a misplaced tendency to equate cultural diversity with cultural relativism, which has the effect of raising fears and misunderstandings regarding the recognition and implementation of cultural rights. 33. According to the Vienna Declaration and Programme of Action (1993), while the significance of national and regional particularities and various historical, cultural and religious backgrounds must be borne in mind, it is the duty of the States, regardless of their political, economic and cultural systems, to promote and protect all human rights and fundamental freedoms (part. I, sect. 5). In particular, this entails, as enshrined in the Universal Declaration on Cultural Diversity (art. 4), and reiterated in resolution 10/23 of the Human Rights Council (para. 4), that no one may invoke cultural diversity to infringe upon 33 34 12 UNDP, Human Development Report 2004, pp. 22–23. Committee on Economic, Social and Cultural Rights, general comment No. 21, paras. 48–54. GE.10-12440