the strategy could incorporate important elements of legal regulatory and institutional reforms in a comprehensive and coherent manner in order to ensure that obstacles to equitable sustainable development are removed this strategy also may incorporate the participation of women in strategic areas and positions of power as well as facilitate support for gender impact analysis and the collection of genderdisaggregated data together with concerned ministries women s associations and organisations from across spain participated in the preparation of the strategic plan in order to incorporate their views in a collaborative policy making process