E/CN.6/2024/L.3

United Nations

Economic and Social Council

Distr.: Limited
25 March 2024
Original: English

Commission on the Status of Women
Sixty-eighth session
New York, 11–22 March 2024
Agenda item 3 (a) (i)Follow-up to the Fourth World Conference on Women andto the twenty-third special session of the General Assembly,
entitled “Women 2000: gender equality, development andpeace for the twenty-first century”: implementation ofstrategic objectives and action in critical areas of concern andfurther actions and initiatives: priority theme: accelerating
the achievement of gender equality and the empowerment of
all women and girls by addressing poverty and strengthening
institutions and financing with a gender perspective

Accelerating the achievement of gender equality and theempowerment of all women and girls by addressing
poverty and strengthening institutions and financing witha gender perspective
Agreed conclusions
1.
The Commission on the Status of Women reaffirms the Beijing Declaration andPlatform for Action, 1 the outcome documents of the twenty-third special session of
the General Assembly 2 and the declarations adopted by the Commission on theoccasion of the tenth, fifteenth, twentieth and twenty-fifth anniversaries of the FourthWorld Conference on Women, and stresses the need to further strengthen theirimplementation.
2.
The Commission reiterates that the Universal Declaration of Human Rights, 3
the Convention on the Elimination of All Forms of Discrimination against Women 4
and the Convention on the Rights of the Child, 5 and the Optional Protocols thereto, 6
as well as other relevant conventions and treaties, such as the International Covenant
on Economic, Social and Cultural Rights, 7 the International Covenant on Civil and__________________

Report of the Fourth World Conference on Women, Beijing, 4 –15 September 1995 (United
Nations publication, Sales No. E.96.IV.13), chap. I, resolution 1, annexes I and II.
2
General Assembly resolution S-23/2, annex, and resolution S-23/3, annex.
3
General Assembly resolution 217 A (III).
4
United Nations, Treaty Series, vol. 1249, No. 20378.
5
Ibid., vol. 1577, No. 27531.
6
Ibid., vol. 2131, No. 20378; and vols. 2171, 2173 and 2983, No. 27531.
7
See General Assembly resolution 2200 A (XXI), annex.
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Political Rights, 8 the Convention on the Rights of Persons with Disabilities, 9 theInternational Convention on the Elimination of All Forms of Racial Discrimination 10
and the International Convention on the Protection of the Rights of All MigrantWorkers and Members of Their Families 11 provide an international legal framework
and a comprehensive set of measures for realizing gender equality and theempowerment of all women and girls and the full and equal enjo yment of all their
human rights and fundamental freedoms throughout their life course.
3.
The Commission reaffirms that the Beijing Declaration and Platform for Action
and the outcome documents of its reviews, and the outcomes of relevant major United
Nations conferences and summits and the follow-up to those conferences andsummits, have laid a solid foundation for sustainable development and that the full,
effective and accelerated implementation of the Beijing Declaration and Platform for
Action will make a crucial contribution to the implementation of the 2030 Agenda for
Sustainable Development 12 and to achieving gender equality and the empowermentof all women and girls.
4.
The Commission emphasizes the mutually reinforcing relationship among
achieving gender equality and the empowerment of all women and girls, and the full,
effective and accelerated implementation of the Beijing Declaration and Platform for
Action and the gender-responsive implementation of the 2030 Agenda. It
acknowledges that achieving gender equality and the empowerment of all women andgirls and women’s full, equal, effective and meaningful participation and decision making in addressing poverty and strengthening institutions and financing with agender perspective is essential for achieving sustainable development, promoting
peaceful, just and inclusive societies, enhancing inclusive and sustainable economic
growth and productivity, ending poverty in all its forms and dimensions everywhereand ensuring the well-being of all. It recognizes that women and girls play a vital roleas agents of change for sustainable development.
5.
The Commission reaffirms the commitments to gender equality and theempowerment of all women and girls made at relevant United Nations summits andconferences, including the International Conference on Population and Development
and its Programme of Action 13 and the outcome documents of its reviews. It
recognizes that the 2030 Agenda, the SIDS Accelerated Modalities of Action (SAMOA)
Pathway, 14 the Sendai Framework for Disaster Risk Reduction 2015–2030, 15 theAddis Ababa Action Agenda of the Third International Conference on Financing forDevelopment, 16 the New Urban Agenda, 17 the World Summit for Social Development
and the political declaration of the high-level meeting on universal health coverage 18
contribute, inter alia, to achieving gender equality and the empowerment of all womenand girls and the full realization of all their human rights and fundamental freedoms
by addressing poverty and strengthening institutions and financing with a gender__________________

Ibid.
United Nations, Treaty Series, vol. 2515, No. 44910.
10
Ibid., vol. 660, No. 9464.
11
Ibid., vol. 2220, No. 39481.
12
General Assembly resolution 70/1.
13
Report of the International Conference on Population and Development, Cairo, 5 –13 September
1994 (United Nations publication, Sales No. E.95.XIII.18), chap. I, resolution 1, annex.
14
General Assembly resolution 69/15, annex.
15
General Assembly resolution 69/283, annex II.
16
General Assembly resolution 69/313, annex.
17
General Assembly resolution 71/256, annex.
18
General Assembly resolution 74/2.
8
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perspective. The Commission recalls the Paris Agreement adopted under the United
Nations Framework Convention on Climate Change. 19
6.
The Commission reiterates that the 2030 Agenda needs to be implemented in acomprehensive manner, reflecting its universal, integrated and indivisible nature,taking into account different national realities, capacities and levels of development,
and respecting each country’s policy space and leadership while remaining consistent
with relevant international law and commitments, including by developing cohesive
sustainable development strategies to achieve gender equality and the empowermentof all women and girls. The Commission affirms that Governments have the primary
responsibility for the follow-up to and review of the 2030 Agenda at the national,
regional and global levels with regard to progress made.
7.
The Commission further recalls the Declaration on the Right to Development, 20
the United Nations Declaration on the Rights of Indigenous Peoples 21 and the New
York Declaration for Refugees and Migrants. 22
8.
The Commission acknowledges the important role played by regional
conventions, instruments and initiatives, and their follow-up mechanisms in theirrespective regions and countries, in the achievement of gender equality and theempowerment of all women and girls, including by addressing poverty andstrengthening institutions and financing with a gender perspective.
9.
The Commission reaffirms that the promotion and protection of, and respect for,the human rights and fundamental freedoms of all women and girls, including theright to development, which are universal, indivisible, interdependen t andinterrelated, are crucial for the full and equal participation of women and girls insociety and for women’s economic empowerment and should be mainstreamed into
all policies and programmes. It also reaffirms the need to take measures to ensure thatevery person is entitled to participate in, contribute to and enjoy economic, social,
cultural and political development and that equal attention and urgent consideration
should be given to the promotion, protection and full realization of civil, political ,economic, social and cultural rights, in particular by addressing poverty andstrengthening institutions and financing with a gender perspective.
10. The Commission recognizes the importance of relevant International Labour
Organization standards related to the realization of women’s right to work and rights
at work. It recalls the decent work agenda of the International Labour Organizationand the International Labour Organization Declaration on Fundamental Principles andRights at Work and notes the importance of their effective implementation.
11. The Commission recognizes that progress in achieving gender equality, theempowerment of all women and girls and the full enjoyment of their human rights
has been held back owing to the persistence of poverty. It acknowledges that the
Beijing Platform for Action identifies that poverty affecting women and girls isdirectly related to, inter alia, the absence of economic opportunities and autonomy,lack of access to economic resources, including credit, land ow nership andinheritance, lack of access to quality education and support services and women ’s
limited participation in the decision-making process due to, inter alia, systematic
failures that may lead to exclusion and discrimination.
12. The Commission acknowledges that multiple and intersecting forms of
discrimination and marginalization are obstacles to the achievement of genderequality and the empowerment of all women and girls in addressing poverty and__________________

See FCCC/CP/2015/10/Add.1, decision 1/CP.21, annex.
General Assembly resolution 41/128, annex.
21
General Assembly resolution 61/295, annex.
22
General Assembly resolution 71/1.
19
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strengthening institutions and financing with a gender perspective. It respects andvalues the diversity of situations and conditions of women and girls and recognizes
that some women face particular barriers to their empowerment. It stresses that, while
all women and girls have the same human rights, wo men and girls in different
contexts have particular needs and priorities, requiring appropriate responses.
13. The Commission expresses concern that eradicating poverty in all its forms anddimensions, including extreme poverty, is the greatest global cha llenge and that thefeminization of poverty persists. It notes that eradicating poverty in all its forms anddimensions is an indispensable requirement for sustainable development, social
justice, gender equality and the empowerment of all women and girls and their humanrights; and recognizes the importance of taking positive action, including in the formof policies and partnerships, at the local, national, regional and international levels,that address existing inequalities, among and within countries, in the distribution ofand access to services, resources and infrastructure, as well as access to food, water,
health, quality education, training and opportunities for employment and decent workin urban and rural, remote and maritime areas and other human settlements in orderto break the cycle of intergenerational poverty and vulnerability.
14. The Commission recognizes with deep concern that women and girls are at
greater risk of poverty and experience higher poverty rates than men and boys andthat the gender poverty gap is projected to persist. It acknowledges that, currently,
10.3 per cent of women are living in extreme poverty and, if current trends continue,
an estimated 8 per cent of women worldwide (342 million) will be subsisting on lessthan $2.15 a day in 2030, most of them in sub-Saharan Africa. It further notes withconcern that women and girls in poverty experience multiple and compounding
deprivations that are intensified by other dimensions of inequality, including race,
colour, sex, age, language, religion, political or other opinion, national or social
origin, property, birth, disability or other status, and their experiences of poverty areshaped by negative social norms and gender stereotypes.
15. The Commission recognizes that global challenges and emergencies, including
those related to health, energy and food security, natural disasters and geopoliticaltensions and wars often disproportionately affect women and girls, and that these havepushed people, in particular women and girls, further behind and into extreme
poverty.
16. The Commission reaffirms the right to food and recognizes that women and girls
are disproportionately affected by hunger, food insecurity and poverty, which areexacerbated by gender inequality and discrimination. It notes with concern that it isestimated that almost twice as many women as men suffer from malnutrition and that,in many countries, girls are twice as likely as boys to die from malnutrition andpreventable childhood diseases. It recognizes the critical role of women in both shortand long-term responses to food insecurity, malnutrition, excessive price volatility
and food crises in developing countries, and acknowledges women ’s contribution tomore than 50 per cent of the food produced globally a nd that they represent 70 per
cent of agricultural workers.
17. The Commission recalls that the human rights to safe drinking water and tosanitation are essential for the full enjoyment of life and all human rights by womenand girls. It is deeply concerned that water scarcity and disruptions to supply inducedby, inter alia, climate change, environmental degradation and disasters
disproportionately affect women and girls, with women walking long distances or
waiting hours in queues to obtain water, which restricts their time for other activities,
such as education and leisure, or for women earning a livelihood.
18. The Commission remains deeply concerned that all women and girls, especiallyin developing countries, including small island developing State s, and particularly
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those in vulnerable situations, are often disproportionately affected by the adverse
impacts of climate change, environmental degradation, biodiversity loss, extreme
weather events and natural disasters and other environmental issues, s uch as landdegradation, desertification, deforestation, sand and dust storms, persistent drought,
floods, sea level rise, coastal erosion and ocean acidification, including disproportionate
exposure to risk and increased loss of life and livelihoods, and reiterates its deep
concern over the challenges posed by climate change to the achievement ofsustainable development and poverty eradication. It recalls that the parties to the Paris
Agreement acknowledged that they should, when taking action to address c limatechange, respect, promote and consider gender equality, the empowerment of womenand girls and intergenerational equity and, in this context, also recalls the adoption of
the second gender action plan by the Conference of the Parties to the United Na tions
Framework Convention on Climate Change at its twenty-fifth session.
19. The Commission recalls the establishment of the women and peace and security
agenda and reaffirms that the full, equal and meaningful participation of women inall stages of peace processes, conflict prevention, conflict resolution andpeacebuilding is one of the essential factors for the maintenance and promotion ofinternational peace and security.
20. The Commission strongly condemns all forms of violence against women andgirls, which are rooted in historical and structural inequalities and unequal power
relations between men and women. It reiterates that all forms of violence against
women and girls, in public and private spheres, online and offline, including sexualand gender-based violence, such as sexual harassment, rape, gender-related killings,
including femicide, and harmful practices such as child, early and forced marriage
and female genital mutilation, as well as child and forced labour, trafficking inpersons and sexual exploitation and abuse, are pervasive, underrecognized andunderreported, particularly at the community level. It remains deeply concerned by
the magnitude of various forms of violence against women and girls, including
violence that occurs through or is amplified by the use of technology, and thesignificant physical, sexual, psychological, social, political and economic harm thatit causes throughout their life course. It expresses deep concern that women and girls
may be particularly vulnerable to violence because of multidimensional poverty,
including intergenerational poverty, disability and limited or lack of access to justice,effective legal remedies and psychosocial services, including protection,
rehabilitation and reintegration, and to health-care services. It re-emphasizes that
violence against women and girls is a major impediment to the achievement of genderequality and the empowerment of all women and girls and that it violates and impairs
or nullifies their full enjoyment of all human rights and fundamental freedoms.
21. The Commission recognizes that systemic bias embedded in the economic andsocial structures of society expose women and girls to a disproportionately high riskof violence and that, in turn, violence heightens women ’s risk of poverty, economic
hardship, financial dependence, economic exclusion and homelessness, including in
old age, because of, inter alia, the associated out-of-pocket health expenditures, lossof earnings and unequal participation in the labour market, wh ich can translate into
limited or no access to contributory social security benefits. It further condemns all
violence experienced by women that comprises actions aimed at making womenfinancially dependent or exerting abusive control of finances, and reco gnizes that theeconomic independence of women can expand their options for leaving abusive andviolent relationships.
22. The Commission acknowledges the need to address the effects of armed conflictand post-conflict situations on women and girls, including victims and survivors of
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23. The Commission recognizes that poverty, unemployment, lack of socioeconomic
opportunities and pervasive gender inequality are among the underlying causes thatmake women and girls vulnerable to trafficking. It expresses serious concern over thesignificant and enduring trafficking of women and girls, recognizes that trafficking inpersons disproportionately affects them, and stresses the need for Member States toenact or update national laws and establish comprehensive policies, programmes andother measures that prevent trafficking and provide for the protection of trafficked
women and children, including girls, from revictimization and appropriate assistanceand protection in the best interests of the child. It further stresses the importance of
coordinating national measures and international cooperation to enhance the positiveeffects of all anti-trafficking efforts.
24. The Commission also recognizes that the empowerment of and investment ingirls are critical, including for the eradication of poverty in all its forms anddimensions, including extreme poverty, and that the strengthening of their voice,agency and leadership are among key factors in breaking the cycle of genderinequality, in eliminating all forms of discrimination, violence and poverty and inpromoting and protecting the full and effective enjoyment of their human rights andfundamental freedoms. The Commission further recognizes that empowering girls
requires their active participation in decision-making processes and as agents ofchange in their own lives and communities.
25. The Commission stresses the urgency of eliminating persistent historical andstructural inequalities, including economic inequality, racism, racial discriminatio n,xenophobia and related intolerance, and recognizes the overall rise in instances of
discrimination, intolerance and violence, regardless of the actors, directed against
members of many religious and other communities in various parts of the world,
including cases motivated by Islamophobia, antisemitism, Christianophobia andprejudices against persons of other religions or beliefs, discrimination based on
stigmatization, gender stereotypes, discriminatory laws, policies and negative social
norms, unequal power relations, the unequal distribution of unpaid care and domestic
work between women and men and within the household and all forms of violence,
including sexual and gender-based violence. It further acknowledges that suchdeprivations are among the root causes of the feminization of poverty.
26. The Commission recognizes that, despite gains in providing access to quality
education, girls are still more likely than boys to remain excluded from education. It
also recognizes that among the barriers to girls’ equal enjoyment of their right toeducation there are specific barriers that girls face, such as the feminization ofpoverty, child labour undertaken by girls, child, early and forced marriage, female
genital mutilation, early and repeat pregnancies, all forms of violence, including
gender-based violence, sexual violence, abuse and harassment on the way to and fromand at school, in their technology-mediated environment, the lack of safe andadequate sanitation facilities, including for affordable menstrual hygiene
management, the disproportionate share of unpaid care and domestic work performedby girls and gender stereotypes and negative social norms that lead families andcommunities to place less value on the education of girls than that of boys and may
influence the decision of parents to allow girls to attend school.
27. The Commission reaffirms that the commitment to continue to increase
investments in inclusive, affordable and equitable quality education and lifelong
learning opportunities, including early childhood education, youth and adult literacy
programmes and initiatives, digital education, cultural education, education forsustainable development, digital technologies for education, skills enhancement,
affordable higher education and vocational training, is essential to help women andgirls to overcome poverty and vulnerability. In this regard, it emphasizes theimportance of addressing the shortage of qualified teachers and inadequate curricula,
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school equipment and infrastructure. It further reaffirms the importance of theempowerment of women and girls in and through education and safe, healthy andstimulating learning environments that enable all learners to achieve their fullpotential and physical, mental and emotional well-being.
28. The Commission expresses concern about the unequal pace of social andeconomic development and access to education within and among countries and thestructural and systemic barriers undermining women ’s and girls’ ability to securely
access equitable and quality education and to become equipped with the knowledge,
awareness and skills for their social empowerment and women ’s economic
empowerment, especially in developing countries, including the least developed
countries, and small island developing States and African countries.
29. The Commission reaffirms that the right to the enjoyment of the highest
attainable standard of physical and mental health is crucial for gender equality andthe empowerment of women, including their economic empowerment and their full,equal and meaningful participation and leadership in public and private life. It
recognizes that the provision of safe water, sanitation, hygiene, waste and electricity
services is fundamental for achieving universal health coverage, strengthening
primary health care, improving quality care and reducing the costs and impacts of the
spread of antimicrobial resistance. It is deeply concerned that progress in reducing
maternal mortality has stagnated in recent years, with almost 95 per cent of deaths
occurring in low- and lower-middle-income countries. It also recognizes that thecauses, experiences and consequences of poverty can have a disproportionate impact
on women and girls and that they may have limited or no access to safe, available,
affordable, accessible, quality and inclusive health-care services, including thoserelated to mental health, maternal and neonatal health, and menstrual health andhygiene management, and underlines the need for ensuring universal access to sexualand reproductive health-care services, including for family planning, information andeducation. It further recognizes that women with ph ysical and mental healthconditions are more vulnerable to experiencing sexual and gender-based violence andthat violence is a risk factor for mental health conditions, non-communicable diseases
and chronic health conditions.
30. The Commission further recognizes that women and girls undertake adisproportionate share of unpaid care and domestic work, which limits women ’s
ability to participate in the labour market and decision-making processes and occupy
leadership positions and poses significant constraints on women’s and girls’ educationand training and on women’s economic opportunities and entrepreneurial activities,
including in the context of addressing poverty and strengthening institutions andfinancing with a gender perspective. It stresses the ne ed to recognize and adopt
measures to reduce, redistribute and value unpaid care and domestic work bypromoting the equal sharing of responsibilities between women and men and girls andboys within the household and by prioritizing, inter alia, sustainable infrastructure,social protection policies and accessible, affordable and quality social services,
including care services, childcare and paid maternity, paternity or parental leave.
31. The Commission acknowledges that women and girls, throughout their life
course, including adolescent girls, experience multidimensional forms of poverty andoften have limited access to critical infrastructure such as water, sanitation andelectricity, which, inter alia, restricts their time for other activities, such as educationand leisure, or, for women, earning a livelihood. It acknowledges that the higher
likelihood of career interruptions, part-time employment, lower earnings,
concentration in the informal sector and more time spent on unpaid care and domestic
work, which limits women’s agency to decide how to spend their time, results inwomen having fewer assets, savings and social protection benefits, such as pension,
health insurance or paid sick leave.
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32. The Commission stresses that Member States, who bear th e main responsibility
for social integration and social inclusion, should strengthen care and support
systems, including the care economy, in which all receive the basic social services,care and support that they need, on the basis of the principles of eq uality andnon-discrimination, including through gender-responsive poverty eradication
measures, labour policies, public services and social protection programmes,
promoting the rights and well-being of all women and girls and the active
participation of every member of society, as well as a collective responsibility,
involving States, communities and families, as well as the private sector.
33. The Commission also recognizes that universal access to social protection playsa central role in reducing inequality, accelerating the achievement of gender equality
and the empowerment of all women and girls and eradicating poverty in all its forms
and dimensions, including extreme poverty. It also recognizes that to advance genderequality and the empowerment of women, social protection policies must include agender perspective, including the principle that everyone has the right to an adequate
standard of living, health and well-being for themselves and their families, including
food, clothing, housing, medical care, necessary social services and education, andthat motherhood, parenthood and childhood are entitled to special care and assistance.
It further recognizes that social protection systems can make a critical contribution to
the fulfilment of human rights for all women and girls, including those living inpoverty, in particular those in vulnerable situations and subject to discrimination.
34. The Commission reaffirms the importance of improving public services andsustainable infrastructure and technology, including in rural, remote and maritime
areas, such as transportation, access to safe water and sanitation facilities, in order toenhance the safety of all women and girls. It further recognizes the importance ofsafe, affordable and accessible, as well as age- and disability-responsive andsustainable, land and water transport systems and roadways that respond to the needsof all women and girls, in particular those living in poverty.
35. The Commission emphasizes that efforts to close the digital div ides within andamong countries, including the gender digital divide, must be expanded and groundedin digital equity, access and affordability to ensure that no one is left behind in thedigital economy and society, as new technological developments can p erpetuate
existing patterns of poverty, inequality, discrimination and all forms of violence,
including gender-based violence that occurs through or is amplified by the use oftechnology in the absence of effective safeguards and oversight, including in th ealgorithms used in artificial intelligence-based solutions. It notes that addressing
gender-related biases in technology can contribute to the eradication of poverty in allits forms and dimensions, including extreme poverty, and, in particular, thefeminization of poverty, and that a gender-responsive approach should therefore be
taken in the design, development, deployment and use of policies related to digitaltechnologies with full respect for human rights.
36. The Commission recognizes that women and girls with disabilities are
disproportionately affected by poverty due to barriers such as discrimination andlimited access to education, women’s employment, health-care services, infrastructure,
financial services and information and communications technology. The Commission
emphasizes the importance of promoting the rights, participation and inclusion of
women and girls with disabilities on an equal basis with others. It further underlines
the need to recognize disability as a cross-cutting issue in all relevant policy andprogramming and to translate this into actions. It also stresses the need for measures
to address the specific barriers that they face, to promote their physical, psychosocialand financial resilience and to ensure the full, equal and meaningful participation andleadership of women with disabilities, including in disaster preparedness and8/27

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response planning for emergency situations and evacuations, humanitarian emergency
response and health-care services.
37. The Commission emphasizes the importance of the empowerment and capacitybuilding of Indigenous women and girls and of allocating resources that target theirwell-being, in particular in the areas of poverty eradication, quality and inclusive
education, health-care services, information and communications technologies,
infrastructure and public services, as well as financial services, employment anddecent work for women and access to economic resources, including land and natural
resources. It further stresses the importance of promoting awareness andunderstanding of their rights and ensuring the full, equal and meaningful participationof Indigenous women and, as appropriate, girls in developing policies andprogrammes, as well as in the economy and the transmission of traditiona l, scientificand technical knowledge, languages and spiritual and religious traditions andpractices, and decision-making processes at all levels and in all areas, including
through digital technologies, as well as productive employment and decent work fo r
Indigenous women. It further acknowledges that the inherent diversity of thesecommunities, as well as their challenges, demand special attention.
38. The Commission also recognizes the significant contribution of women and girlsof African descent to the development of societies and the importance of ensuring thefull, equal and meaningful participation and decision-making of women of African
descent in all aspects of society, including by addressing poverty and strengthening
institutions and financing with a gender perspective.
39. The Commission recognizes that poverty, in particular the feminization ofpoverty, and underdevelopment are among the drivers of migration and it therefore
emphasizes the importance of addressing the situations of vulnerabil ity that migrant
women and girls face, particularly migrant women in the informal economy and inless skilled work, to abuse and exploitation, underlining in this regard the obligationof States to protect, respect and fulfil the human rights of all migran ts regardless of
migration status. It also recognizes the positive contributions of migrant women
towards inclusive growth and sustainable development in countries of origin, transit
and destination, underlining the value and dignity of women ’s labour, in all sectors,
including in care and domestic work, while recognizing the contribution of women
migrant workers, including through the sending of remittances, which are
fundamental for the empowerment of women and are a vital source of support for
their families and communities.
40. The Commission recognizes older women’s positive contribution to the economy
and society, including through the provision of care and domestic work and support.
It also recognizes the challenges to the full realization of all hum an rights andfundamental freedoms for older women, including by progressively taking measures
to combat age discrimination, neglect, abuse and all forms of violence, including
gender-based violence, as well as social isolation and loneliness; providing so cialprotection, access to food, water and housing, health -care services, employment,
information and communications technologies, including new technologies andassistive technologies, legal services and justice; and addressing issues related tosocial integration and gender inequality through mainstreaming the rights of older
persons into sustainable and people-centred development strategies, urban policies
and poverty reduction strategies, bearing in mind the crucial importance ofintergenerational solidarity for social development.
41. The Commission recognizes the important role and contribution of rural womenand those living in remote and maritime areas in the eradication of poverty and inenhancing sustainable agricultural and rural development, as well as sustainablefisheries. It highlights the importance of their access to economic opportunities,
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economic and productive resources, quality education and support services. It also
highlights the importance of the full, equal and meaningful participat ion of women
and, as appropriate, girls in the design, implementation and follow -up of policies andactivities that affect their livelihoods, well-being and resilience, and that theirperspectives are taken into account in decision-making processes.
42. The Commission recognizes that public institutions can drive pro -poor,
inclusive and gender-responsive economic policies with a people-centred approachand full respect for human rights and that women’s participation in these institutions
is essential to combat gender bias and stereotypes both in policymaking and policy
outcomes. It further recognizes that ministries of finance determine the scope anddirection of national fiscal policy, but may have limited capacity to analyse the gender
impacts of fiscal policy, including taxation and spending. It acknowledges thatnational mechanisms for gender equality and the empowerment of women and girls
are important institutional actors that contribute to policy development and cantransform public policy values.
43. The Commission is concerned about the negative impacts of the global
economic and financial crises on sustainable development and the realization of thehuman rights of all women and girls, and acknowledges that there are long -standing
gaps and challenges within the international financial system, which limit capacity toscale up financing for poverty eradication, gender equality and the empowerment of
women and girls. It further recognizes that the twenty-first century requires aninternational financial architecture that is more fit for purpose, equitable andresponsive to the financing needs of developing countries and the needs of all womenand girls living in poverty, and in this regard stresses the urgent need for bold andambitious reforms.
44. The Commission recognizes with deep concern that tighter global financial
conditions have contributed significantly to a finance divide between and withincountries, leading to higher external borrowing costs, which could, inter alia, make it
more difficult for developing countries, especially low- and middle-income countries
and small island developing States, to pay for external debt servicing and could push
more countries towards debt distress, and undermine their debt sustainability andaffect the fiscal space available for essential social spending to accelerate theachievement of gender equality and the empowerment of all women and girls by, interalia, addressing poverty, strengthening institutions and financing with a gender
perspective and on the provision of social protection and basic public services, suchas health care, and education, on which women and girls living in poverty depend. Itemphasizes that, while domestic public resources continue to be an important sourceof financing for public goods and services and help to reduce inequality throughredistribution, those efforts need to be supported by an enabling economic
environment and strengthened international cooperation.
45. The Commission is deeply concerned about the impact of illicit finan cial flows,in particular those caused by tax evasion, on the economic, social and politicalstability and development of societies and especially on developing countries andtheir progress in financing the 2030 Agenda, which exacerbate the challenges face dby women and girls living in poverty, including multidimensional poverty. It also
recognizes the need of countries to work together to eliminate base erosion and profit
shifting and to ensure that all companies, including multinationals, pay taxes to theGovernments of countries where economic activity occurs and value is created, in
accordance with national and international laws and policies, in order to mobilize
domestic resources towards the empowerment of women and girls.
46. The Commission recognizes that fighting corruption at all levels and in all its
forms is a priority and that corruption is a serious barrier to effective resource
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mobilization and allocation and diverts resources away from activities that are vitalfor poverty eradication and sustainable development, which may undermine efforts
to achieve gender equality and the empowerment of all women and girls.
47. The Commission reaffirms that achieving gender equality, empowering all
women and girls, and the full realization of their human rights are essential toachieving sustained, inclusive and equitable economic growth and sustainable
development. The Commission recalls that the 2030 Agenda and the Addis Ababa
Action Agenda set out policies that seek to, inter alia, increase financial in clusion;
ensure that policy and regulatory environments support financial market stability,
integrity and the promotion of financial inclusion in a balanced manner and withappropriate consumer protection; and work towards the strengthening of financial
literacy, capacity development for developing countries and full and equal access toformal financial services for all, including women living in poverty. It acknowledges
that lack of access to financial services intensifies challenges for women living inpoverty. Furthermore, women in the informal economy, women-owned and womenled enterprises, including women with informal micro -businesses, are often
confronted with major barriers to equal access to financing, financial institutions,financial services and skills development training.
48. The Commission emphasizes the special importance of predictable, timely,
effective, comprehensive and durable solutions to the debt problems of developing
countries to promote their economic growth and sustainable developm ent and tocreate fiscal space for addressing the challenges of women and girls living in poverty.
49. The Commission calls for the need to mobilize resources equitably and target
investments and policies towards achieving gender equality and the empowerm ent of
all women and girls and eradicating poverty in all its forms and dimensions, including
extreme poverty affecting women and girls. The Commission acknowledges the
Secretary-General’s efforts to address the Sustainable Development Goal financing
gap through a Sustainable Development Goal stimulus to rapidly scale up financing
to accelerate progress towards the Goals. It also recognizes the importance ofstrengthening international development cooperation and maximizing its
effectiveness, transparency, impact and results.
50. The Commission welcomes the major contributions of civil society organizations,especially women’s, young women’s, girls’, youth-led, grass-roots and communitybased organizations, rural, indigenous and feminist groups, women human rights
defenders, women journalists and media professionals and trade unions in promoting
and protecting the human rights of all women and girls, placing their interests, needs
and visions on local, national, regional and international agendas and in the design,
implementation, monitoring and evaluation of measures to achieve gender equality
and the empowerment of all women and girls, including by addressing poverty andstrengthening institutions and financing with a gender perspective. It expresses
concern that such civil society organizations face many challenges and barriers to
full, equal and meaningful participation and leadership, including di minishingfunding, as well as violence, harassment and reprisals directed at, and threats to thephysical security of, their members.
51. The Commission recognizes the importance of the full engagement of men andboys as agents and beneficiaries of change, and as strategic partners and allies in theachievement of gender equality and the empowerment of all women and girls in
addressing poverty and strengthening institutions and financing with a gender
perspective in order to combat and eliminate the gender stereotypes, sexism andnegative social norms that fuel discrimination and all forms of violence, including
sexual and gender-based violence, and undermine gender equality, while noting theongoing need to educate children from a young age regarding the i mportance of
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gender equality, human rights, treating all people with dignity and respect andpromoting a culture of peace, non-violent behaviour and respectful relationships.
52. The Commission acknowledges women’s and girls’ critical contributions totheir families, and communities and societies. It recognizes the importance of
implementing family-friendly and family-oriented policies aimed at, inter alia,
achieving gender equality and the empowerment of all women and girls and theirenjoyment of all human rights by addressing poverty in all its forms and dimensions,
including extreme poverty and the feminization of poverty, and strengthening
institutions and financing with a gender perspective, and also recognizes the need toensure that all poverty eradication policies and programmes are responsive to thechanging needs and expectations of families in fulfilling their numerous functions
and that the rights, capabilities and responsibilities of all family members are respected.
53. The Commission is concerned that the lack of disaggregated data and gender
statistics is limiting the capacity of policymakers to effectively address poverty
affecting women and girls. Without robust data collection systems and methods,
countries cannot estimate costs and allocate and spend resources to implement
pro-poor laws and policies, including those that support ending poverty in all its forms
and dimensions. It recognizes that addressing poverty requires informed decision making based on the open exchange and dissemination of disaggregated andindividual-level data, measurement of multidimensional poverty to rapidly progress
towards ending poverty in all its forms and dimensions and achieving gender equality
and the empowerment of all women and girls.
54. The Commission urges governments at all levels and, as appropriate, with therelevant entities of the United Nations system and international and regionalorganizations, within their respective mandates and bearing in mind national
priorities, and invites civil society, inter alia, women’s organizations, youth-led
organizations, feminist groups, faith-based organizations, the private sector andnational human rights institutions, where they exist, and other relevant stakeholders,
as applicable, to take the following actions:Integrate a gender perspective into financing for development commitments(a) Take action to fully implement existing commitments and obligations withrespect to the achievement of gender equality and the empowerment of all womenand girls and the full and equal enjoyment of their human rights and fundamental
freedoms without discrimination of any kind, including by addressing poverty andstrengthening institutions and financing with a gender perspective;(b) Consider ratifying or acceding to, as a matter of particular priority, theConvention on the Elimination of All Forms of Discrimination against Women and
the Convention on the Rights of the Child and the Convention on the Rights of
Persons with Disabilities, and the Optional Protocols thereto, limiting the extent of
any reservations, formulating any such reservations as precisely and as narrowly as
possible to ensure that no reservations are incompatible with the object and purposeof the Conventions, reviewing their reservations regularly with a view to withdrawing
them, withdraw reservations that are contrary to the object and purpose of the relevant
Convention and implement the Conventions fully by, inter alia, putting in place
effective national legislation and policies;(c) Consider the importance of the ratification of and, for those that have doneso, implementation of the fundamental conventions of the International Labour
Organization and note the importance of other relevant international labour standards;(d) Fulfil existing commitments and obligations related to financing forachieving gender equality and the empowerment of all women and girls and the
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protection and full realization of their human rights, including through theimplementation of the Monterrey Consensus, 23 the Doha Declaration on Financing forDevelopment, 24 the Addis Ababa Action Agenda and its follow-up processes, including
by gender mainstreaming through, inter alia, targeted actions and investments in theformulation and implementation of all financial, economic, environmental and social
policies; through the adoption and strengthening of sound policies and enforceable
legislation and transformative actions for the achievement of gender equality andwomen’s and girls’ empowerment at all levels; by ensuring women’s full, equal, andmeaningful participation at decision-making and leadership levels in the economy;
by eliminating violence and discrimination in all its forms, including gender -based
violence; and by linking policies on economic, social and environmental development
to ensure that all people, in particular all women and girls living in pove rty, benefit
from sustained, inclusive, equitable economic growth and sustainable development;(e) Take measures to eradicate poverty in all its forms and dimensions,
including extreme poverty, and the feminization of poverty, which are major barriers
to women’s economic empowerment and sustainable development, and to ensure
access to health-care services and education for children, including girls, living inpoverty in order to break the cycle of intergenerational poverty, by implementing
comprehensive and participatory poverty eradication strategies that address social,
structural and macroeconomic issues in order to ensure an adequate standard of living
for all women and girls, including through social protection systems, access to public
services and sustainable infrastructure;(f) Create and sustain effective partnerships to support developing countries
in their efforts to eradicate poverty in all its forms and dimensions, including extreme
poverty, and to achieve gender equality and the empowerment of all women and girls,
including by improving tax systems, promoting financial inclusion, including accessto financial services, enhancing capacity-building and productive capacity,
entrepreneurship, creativity and innovation, encouraging the formalizati on andgrowth of micro-, small and medium-sized enterprises and promoting full andproductive employment and decent work for all, particularly women;(g) Examine the impact of poverty, including extreme poverty andmultidimensional poverty, on different groups of women and girls, including thosefacing various forms of discrimination, such as those living in poverty and experiencing
food insecurity and water scarcity, women who are unemployed or with low incomes,
women and girls who lack access to formal education, women and girls living in rural,
remote or maritime areas, women and girls who are refugees, asylum -seekers,
internally displaced, stateless and migrants, women and girls of African descent,
women and girls belonging to national or ethnic, religious and linguistic minorities,
women and girls with disabilities, Indigenous women and girls, and older women;(h) Promote, design and implement comprehensive, participatory poverty
eradication policies and invest in approaches that address systemic barriers andstructural root causes of gender inequality to ensure an adequate standard of living
for all women and girls and improve their living conditions, and enable women’s
empowerment and their equal participation in decision-making, including through fulland productive employment and decent work, safe and affordable housing andshelters, comprehensive and universal social protection, social services, pub lic andfinancial services and sustainable infrastructure;__________________

Report of the International Conference on Financing for Development, Monterrey, Mexico,
18-22 March 2002 (United Nations publication, Sales No. E.02.II.A.7), chap. I, resolution 1, annex.
24
General Assembly resolution 63/239, annex.
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E/CN.6/2024/L.3(i) Ensure that all development strategies are gender-responsive and fully
respect human rights, including the right to development, have a particular focus on
the poorest, most vulnerable and those furthest behind, especially women and girls
living in or at risk of poverty, and work towards ending the structural barriers towomen’s and girls’ access to economic resources;(j) Urgently address the challenges posed by the impacts of climate chang e,
biodiversity loss, environmental degradation and disasters caused by natural or man made hazards, sea level rise, coastal erosion and ocean acidification that
disproportionately affect women and girls, particularly those living in poverty, owing
to gender inequality and the dependence of many women on natural resources fortheir livelihoods, including by strengthening the full, equal and meaningful
participation, representation and leadership of women at all levels of decision -making
in climate and environmental action, including in science, technology, research anddevelopment, and by promoting the integration of a gender perspective into
environmental and climate change policies, including in developing andimplementing national policies and plans related to the United Nations environmental
conventions, as appropriate, and the Sendai Framework for Disaster Risk Reduction;
strengthen, protect, safeguard and preserve local, Indigenous and traditional
knowledge and practices in different sectors; and improv e climate resilience andexpand all women’s and girls’ access to education, adequate livelihood opportunities,
health-care facilities and infrastructure, and other basic services, especially indisaster, relief and humanitarian situations;(k) Provide national gender equality mechanisms and entities responsible forclimate change, environmental and disaster risk management and reduction policies,
among others, with adequate human and financial resources to ensure that a gender
perspective is integrated into the design, implementation and evaluation of relevant
policies, programmes and projects; facilitate adequate and simplified access tofinancing for, and build the capacities of, women’s, grass-roots women’s and youth
organizations and Indigenous women leading local adaptation and mitigation efforts,
including through the transfer of technology on mutually agreed terms; and promote
the provision of quality public goods and services that benefit women and girls
experiencing poverty;(l) Ensure that the perspectives of women, and girls, as appropriate, are taken
into account in armed conflict and post-conflict situations and in humanitarian
emergencies and that they effectively and meaningfully participate, on equal termswith men, in the design, implementation, follow-up and evaluation of policies andactivities related to conflict prevention, peace mediation, peacebuilding andpost-conflict reconstruction, as well as take into account the perspective of womenand girls who are internally displaced and who are refugees; and ensure that thehuman rights of all women and girls are fully respected and protected in all response,
recovery and reconstruction strategies and that appropriate measures are taken toeliminate all forms of violence and discrimination against women and girls in thisregard;(m) Urges all States and the specialized agencies and organizations of theUnited Nations system to continue to support and provide emergency assistancethrough mechanisms that provide vital services to women and gir ls living in situationsof armed conflict, including those subjected to acts that may amount to war crimes,
crimes against humanity and genocide, to alleviate the extreme poverty and the diresocioeconomic and humanitarian situation; ensure the safety and well-being ofcivilian populations, particularly women and girls, who lack access to basic services
and work towards eliminating the root causes of such poverty;

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E/CN.6/2024/L.3(n) Promote and enforce non-discriminatory laws, social infrastructure andpolicies for sustainable development, as well as enable the full, equal and meaningful
participation and leadership of women, including young women, in all spheres andlevels of public life and their equal access to policy- and decision-making processes
and eliminate gender stereotypes and negative social norms;(o) Eliminate all forms of discrimination, including those exacerbated bypoverty and hunger, against all women and girls and implement targeted measuresand universal social protection interventions to address multiple and intersecting
forms of discrimination and ensure that all women and girls enjoy equal access, bothin law and in practice, to social protection, public and financial services, productive
resources and sustainable infrastructure, which can, inter a lia, contribute to theeradication of poverty in all its forms and dimensions, including extreme poverty and,in particular, the feminization of poverty, and to the reduction of gender inequality
through the adoption, where needed, of laws and comprehensiv e policy measures andtheir effective and accelerated implementation and monitoring, ensuring women ’s fulland productive employment and decent work, and women’s and girls’ access to justice
and accountability for violations and abuses of their human right s and fundamental
freedoms; and ensure that the provisions of multiple legal systems, where they exist,
at all levels comply with international human rights obligations;(p) Eliminate, prevent and respond to all forms of violence against all womenand girls in public and private spaces, online and offline, such as sexual and genderbased violence, including domestic violence, gender-related killings, including
femicides, all harmful practices, including child, early and forced marriage andfemale genital mutilation, sexual exploitation and abuse and sexual harassment, as
well as trafficking in persons and modern slavery and other forms of exploitation,
through multisectoral and coordinated approaches to investigate, prosecute andpunish the perpetrators of violence and end impunity, and take appropriate measures
to create a safe, enabling and violence-free working environment for women,
including by ratifying key international treaties that provide protection against
gender-based violence and sexual harassment;(q) Enact or strengthen and enforce laws and policies to eliminate all forms ofviolence, discrimination and harassment against women of all ages in the world ofwork, in public and private spheres, and provide means of effective redress in casesof non-compliance; ensure safety for women in the workplace; address the multiple
consequences of violence and harassment, considering that violence against womenand girls is an obstacle to gender equality and women’s economic empowerment; and,if applicable, develop measures to promote re-entry of victims and survivors ofviolence into the labour market;(r) Take appropriate measures to combat trafficking and raise publicawareness about the risks of trafficking in persons, including women and girls, andthe factors that make women and girls vulnerable to trafficking, addressing all forms
of associated violence, and discourage, with a view to eliminating, the demand that
fosters all forms of exploitation, including sexual exploitation and forced labour;(s) Refrain from promulgating and applying any unilateral economic,
financial or trade measures not in accordance with international law and the Charterof the United Nations that impede the full achievement of economic and social
development, particularly in developing countries;(t) Ensure the full, equal and meaningful participation and representation of
women in diverse situations and conditions in all spheres of public life and at alllevels, as well as their leadership in decision-making processes, including ineconomic policy, budget and financial processes, public institutions and in designingand implementing poverty eradication policies to address institutional gender biases,
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and promote pro-poor, economic and social policy actions that fully respect thehuman rights of all women and girls;(u) Accelerate efforts and provide adequate resources to promote the full,equal and meaningful participation of women in all decision-making bodies at alllevels of government, including by eliminating gender stereotyping in appointments
and promotions, building women’s capacity as agents of change and empowering
them to participate actively and equally in the design, implementation, monitoring,evaluation and reporting of national sustainable development, poverty eradication andother relevant policies, strategies and programmes;(v) Promote the full, equal and meaningful participation and leadership ofyoung women and, as appropriate, adolescent girls in decision -making processes in
the context of addressing poverty and strengthening institutions and gender responsive financing, including by addressing the gender-specific barriers, such as all
forms of violence, including sexual and gender-based violence, child, early and forced
marriage and adolescent pregnancy, as well as the unequal distribution of unpaid carework, that cause adolescent girls to fare worse than adolescent boys at higher poverty
thresholds, in order to promote sustainable growth and full and productive
employment and decent work for all young women;(w) Promote labour and employment policies that respect relevant international
labour standards and ensure women’s economic autonomy, independence andempowerment, including by enhancing their full and productive employment,
promoting an adequate minimum wage, statutory or negotiated, and equal pay forwork of equal value, supporting the transition from informal to formal work in all
sectors by promoting occupational safety and health protection to workers, includingin the informal economy, and facilitating the recruitment, promotion and retention of
women in all sectors, including sustainable energy, fisheries, forestry, agriculture andtourism, including through temporary special measures, policies on care work, in
addition to universal social protection policies and quality and affordable childcare
and parental and other leave, care services for older persons and persons withdisabilities, and the promotion of work-life and work-family balance, and the right toorganize and bargain collectively, as a means to eradicate the persistent and increasing
burden of poverty on women;(x) Protect and promote the right of all women to work and their rights at workand equal treatment in the workplace, including equal access to decent work, equalpay for work of equal value and productive and financial resources, by, inter alia,
eliminating occupational segregation, negative social norms and gender stereotypes,
violence and sexual harassment, discriminatory practices in career advancement,
addressing structural barriers and protecting women against abuse and discrimination,
including during pregnancy and maternity, in order to advance gender equality;(y) Implement gender-responsive policies and programmes to support
financial inclusion as well as to ensure equal access to credit, social security, markets,
financial skills, technology, rural infrastructure and finance networks to support
women entrepreneurs, women-led and women-owned businesses, as well as womenowned nano-, micro-, small and medium-sized enterprises, and women in the informal
economy by promoting women’s financial literacy and ensuring equal access to credit
and inclusive finance and providing equal access to technologies that are safe,
affordable and accessible, identifying and addressing barriers facing women in
entrepreneurship, providing targeted support, capacity-building and business andleadership training to women and promoting role models of women in business;(z) Mainstream a gender perspective into agricultural policies and projects
and focus on closing the gender gap in, inter alia, investments and innovation in smallscale agricultural production and distribution, sustainable fisheries, and value chains
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supported by integrated and multisectoral policies, in order to improve women ’s
productive capacity and income, strengthen their resilience and achiev e equitable
access to all forms of financing, markets and networks, technologies, including
agricultural technology information and know-how, equipment, decision-making
forums and associated agricultural resources, and ensure that agriculture, foodsecurity and nutrition-related programmes and policies take into consideration thespecific needs of all women and the barriers that women face in accessing agricultural
inputs and resources;(aa) Eliminate occupational segregation by addressing structural barr iers, allforms of discrimination, gender stereotypes and negative social norms, promotewomen’s participation and equal access to the labour market and, through educationand training, support women in diversifying their educational and occupational
choices, including in emerging fields and growing economic sectors, such as science,technology, engineering and mathematics, as well as information and communications
technology, and recognize the value of sectors that have large numbers of women
workers;(bb) Promote legal, administrative and policy measures that strengthen social
protection schemes, including unemployment protection schemes and ensure
women’s full and equal access to pension systems, including access to income
security for older women, through contributory and/or non-contributory schemes thatare independent of their employment trajectories, and reduce gender gaps in coverageand benefit levels in order to contribute to the eradication of poverty;(cc) Encourage the private sector, as outlined in the Guiding Principles on
Business and Human Rights, to contribute to the fulfilment of the right of women,
including women living in poverty, to the enjoyment of just and favourable conditionsof work, to develop and strengthen workplace environments and institutional practices
that value them and offer them equal opportunities, including by ensuring that genderequality and the empowerment of all women are considered a necessary dimension ofhuman resources management, based also on the principles of full and productive
employment and decent work, equal pay for work of equal value, as well as theprevention of and protection against discrimination and harassment, including sexual
harassment, sexual exploitation, abuse and gender-based violence in the workplace;(dd) Enact legislation and undertake legislation and administrative reforms,
where necessary, to realize the equal rights of all women, including rural women,
women in remote areas and on islands, to economic and productive resources andeliminate any barriers, legal inconsistencies and discriminatory policies and laws,
where they exist, that impede women’s equal rights and women’s economic
empowerment; realize the right of all women to work and their rights at work,building their capacities and skills to manage enterprises and cooperatives,
facilitating formalization and ensuring their financial and digital inclusion, as well as
their access to ownership and control over land and other forms of property, credit,
financial services, appropriate new technologies and inheritance rights, including
diverse types of land tenure;(ee) Take measures to prevent, detect, address and end all violence
experienced by women that comprises actions aimed at economic abuse, making
women financially dependent or exerting abusive control of finances, including thelimiting of women’s access to credit, funds, health care, employment and educationand excluding women from financial decisions and denying women ’s rights withregard to property ownership, land and inheritance and freedom of movement, andreview practices and stereotypes that undermine their land rights, including in thecontext of customary and traditional systems, which often govern land management,

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administration and transfer in rural areas, and ensure equal access to justice and legal
assistance in this regard;(ff)
Take measures to remove structural barriers and improve the financial
inclusion and literacy of all women and girls by developing financial and digital
literacy programmes and advisory services in, inter alia, banking, modern trading andfinancial procedures; promote the full and equal access of women to formal financial
services, resources and products, including timely and affordable credit, savings,
insurance and remittance transfer schemes, as well as innovative tools and platforms,
such as online and mobile banking, payment platforms and digitalized payments; andadopt, pursue or review national financial inclusion strategies, in consultation with
relevant stakeholders, consider including financial inclusion as a policy objective in
regulation and mainstream a gender perspective into finance sector policy andregulations;(gg) Promote, respect, protect and fulfil the right to quality education for all
women and girls throughout their life course and at all levels, especially for those
who have been left furthest behind, in particular for girls living in poverty, including
by protecting and investing in public education systems, and infrastructure, including
access to electricity, safe water, sanitation and hygiene, including menstrual hygiene,
as well as by eliminating barriers and discriminatory laws and practices using
innovative approaches that tackle the root causes of gender inequality; provide
universal access to safe, inclusive, equal and non-discriminatory quality education;
create conditions for gender-sensitive, safe and inclusive digital learning environments,and foster, as appropriate, intercultural and multilingual education for all and recognize
traditional and ancestral knowledge for Indigenous women and girls; strengthen
efforts to prevent and eliminate all forms of violence and harassment against all
women and girls, including adolescent girls, on the way to and from and at school
and other educational institutions, and eliminate negative social norms and genderstereotypes in education systems;(hh) Promote and invest in quality, equitable, affordable, accessible andinclusive education, lifelong learning, reskilling, and vocational training and studies
for all women and girls, including adolescent girls, including free and compulsory
primary and secondary education, education in science, technology, engineering andmathematics, as well as literacy and financial and digital education, leadershiptraining, career development, scholarships and fellowships as well as vocational andtechnical education and training, including for pregnant adolescents and young
mothers, as well as single mothers, to enable them to continue and complete theireducation, and provide quality education for those who did not receive formal
education, as well as special initiatives for keeping girls in school through earlychildhood, primary, secondary education, and for promoting women ’s access totertiary education, to ensure that they acquire the knowledge and skills to attain highquality jobs and participate in the sustainable economy;(ii)
Take concrete measures to realize the right to the enjoyment of thehighest attainable standards of physical and mental health for all women and girls ,reduce out-of-pocket spending that further exacerbates the situation of womenexperiencing poverty and ensure access, including through universally accessible
primary health-care and support services and social protection mechanisms, togender-responsive, safe, available, affordable, accessible, quality and inclusive
health-care services, including those related to mental health, maternal and neonatal
health, menstrual health and hygiene management and all communicable andnon-communicable diseases and ensure universal access to sexual and reproductive
health-care services, including for family planning, information and education;

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Take measures to significantly reduce maternal, perinatal, neonatal,
infant and child mortality and morbidity and increase access to quality health services
for newborns, infants and children, as well as all women before, during and after
pregnancy and childbirth, including those living in poverty, by providing antenatal
and postnatal care, sufficient numbers of skilled birth attendants and adequately
supplied birthing facilities, interventions, such as improving transportation andhealth-care infrastructure, to ensure that women can access emergency obstetricservices, and training and equipping community health workers, nurses and midwives
to provide basic prenatal and postnatal care and emergency obstetric care, inter alia,
by providing voluntary, informed family planning and empowering women to identify
risk factors and complications of pregnancy and childbirth and facilitating their accessto health facilities, including in addressing poverty and strengthening institutions andfinancing with a gender perspective ;(kk) Ensure universal access to sexual and reproductive health and reproductive
rights, in accordance with the Programme of Action of the International Conference
on Population and Development and the Beijing Platform for Action and the outcome
documents of their review conferences, including universal access to sexual andreproductive health-care services, including for family planning, information andeducation and the integration of reproductive health into national strategies andprogrammes, and recognizing that the human rights of women include their right tohave control over and decide freely and responsibly on all matters related to theirsexuality, including sexual and reproductive health, free of coercion, discriminationand violence, as a contribution to the achievement of gender equality and theempowerment of women and the realization of their human rights, including in
addressing poverty and strengthening institutions and financing with a gender
perspective;(ll)
Increase financial investments in quality, affordable, resilient andaccessible public health-care systems and facilities, and in safe, effective, quality,
essential and affordable health-care services, including preventive, diagnostic,
curative and rehabilitation services, and sexual and reproductive health -care services,
as well as in health technologies, including digital h ealth technologies and digital
tools developed for women’s and girls’ health and well-being; promote decent workwith adequate remuneration for women working in the health and social sectors,
effective retention and equitable and broad distribution of the health workforce, andin capacities to optimize the existing health workforce; address all rare,communicable and non-communicable diseases, including HIV and AIDS, andwaterborne and neglected tropical diseases, and provide information on nutrition andhealthy lifestyles, including through community outreach and private sector
engagement, and with the support of the international community, with a view tosupporting each country’s path towards achieving universal health coverage for all
women and girls, including those living in poverty;(mm) Develop policies and programmes with the support, where appropriate,of international organizations, civil society and non-governmental organizations,giving priority to formal, informal and non-formal education programmes, including
scientifically accurate and age-appropriate comprehensive education that is relevant
to cultural contexts and that provides adolescent girls and boys and young women andmen in and out of school, consistent with their evolving capacities, and withappropriate direction and guidance from parents and legal guardians and with the bestinterests of the child as their basic concern, with information on sexual andreproductive health and HIV prevention, gender equality and women’s empowerment,
human rights, physical, psychological and pubertal development and power in
relationships between women and men, to enable them to build self -esteem and foster
informed decision-making, communication and risk reduction skills and to develop
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respectful relationships, in full partnership with young persons, parents, legal
guardians, caregivers, educators and health-care providers, in order to, inter alia,
enable them to protect themselves from HIV infection and other risks;(nn) Recognize, reduce and redistribute women’s and girls’ disproportionate
share of unpaid care and domestic work, including through sustained investments in thecare economy and by promoting work-life balance, and by taking steps to measure thevalue of this work in order to determine its contribution to the national economy; adopt
measures to promote equal sharing of responsibility between women and men andwithin the household with respect to care and household work and implement
legislation and policies, including paid maternity, paternity, parental and other leave
schemes, increased flexibility in working arrangements, such as facilitation ofbreastfeeding for working mothers and part-time work, without reductions in labourand social protection, and all appropriate measures to promote the reconciliation ofwork and family responsibilities, through the provision of infrastructure, technology
and public services, including accessible, affordable and quality social services,childcare and care facilities and services for children, older persons and otherdependants;(oo) Provide social protection systems, public services and sustainableinfrastructure that support the productivity and economic viability of women ’s workand protect women, especially those working in the informal economy, i ncluding inrural and urban areas, by taking measures to address unsafe and unhealthy working
conditions, including by promoting occupational safety and health protection for all
workers, including those in precarious work and low-paid sectors in which womenare overrepresented, such as care and health care;(pp) Establish or strengthen inclusive, comprehensive and universal social
protection systems, including floors, that integrate a gender perspective to ensure fullaccess to social protection for all women and girls, including those living in poverty,
without discrimination of any kind, and take measures to progressively achieve higher
levels of protection, including for those working in the informal economy;(qq) Invest in equitable, high-quality, inclusive, affordable and accessible
public services, which has proven to be effective in promoting the rights of all womenand girls, including those living in poverty, and achieving gender equality, andincrease public investment to support the developmen t of human capabilities, address
unpaid care work and support decent work for all women, while recognizing thatpublic spending on social infrastructure produces positive spillover benefits andenhances the productivity of the economy and contributes to th e financial
independence of women;(rr)
Significantly increase public and private sector investment in evidence based initiatives aimed at eliminating the gender digital divide, especially for womenand girls living in poverty, and build more inclusive in novation ecosystems topromote safe innovation for gender equality and the empowerment of all women andgirls and ensure full respect for all women’s and girls’ human rights in the digitalcontext, including by using innovative finance mechanisms and tools, inter alia,
mobile banking, online payment platforms and digitalized payment, and developing
specialized financing instruments to strengthen the contribution of women, including
women living in poverty, to economic growth and their continued participatio n in thedigital economy;(ss)Enhance efforts to achieve universal and affordable connectivity andfacilitate and promote access to information and communications technology andsafety in digital spaces for women and girls, to enhance women ’s productivity andmobility in the labour market, while taking measures to prevent and eliminate
violence against women and girls that occurs through or is amplified by the use of
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technology; promote equal and affordable access to digital skills, connectivity andthe Internet, using a multidimensional approach that includes speed, stability,
affordability, language, training, capacity-building, local content and accessibility,
including for persons with disabilities, in order to ensure that the benefits of digitaltechnologies are available to all women and girls; work towards closing digital
divides, including the gender digital divide, and ensure that programmes, services andinfrastructure are adaptable and suited to tackling different technological barriers; andstrive particularly to remove barriers and provide support for non -users and the least
connected in the context of addressing poverty and strengthening institutions andfinancing with a gender perspective;(tt)
Respect, protect and fulfil the rights of all women and girls withdisabilities, including by addressing all barriers that prevent or restrict their full, equaland meaningful participation in decision-making and in the design, management,
resourcing and implementation of policies and programmes, including when it comesto addressing poverty, strengthening institutions and financing with a gender
perspective, as well as health, quality education, distance learning, productive
employment and decent work, including remote work for women with disabilities,
and rehabilitation and other independent living support services and assistive
technologies that enable them to maximize their well-being and realize their
independence and autonomy, and ensure that their priorities and rights are fully
incorporated into policies and programmes, and developed in close consultation with
them;(uu) Respect, protect and fulfil the rights of all Indigenous women and girls
by addressing the multiple and intersecting forms of discrimination and barriers they
face, including eliminating and preventing all forms of violence and poverty, foodinsecurity, water scarcity, degradation of natural habitats and land degradation, forced
displacement, limited access to information and communications technologies,
infrastructure, financial services and education, and ensuring their access to healthcare, public services, the Internet and digital services, quality and inclusive education,and Indigenous women’s employment, decent work and economic resources,
including land and natural resources, and promoting their full, equal and meaningful
participation and leadership in the economy, and in decision-making processes at alllevels and in all areas, taking into account the free, prior and informe d consent ofIndigenous Peoples and their ancestral knowledge and practices, and recognizing
their cultural, social, economic and political contributions to climate change
mitigation and adaptation, environmental action and disaster resilience and thepreservation, revitalization and promotion of their languages, as well as thetransmission of their traditional, scientific and technical knowledge;(vv) Recognize the significant contributions and leadership of migrant
women in their communities of origin, transit and destination in fostering inclusive
growth and sustainable development, including to address poverty, underlining thatpoverty and underdevelopment are among the drivers of migration; and takeappropriate steps to promote their full, equal and m eaningful participation in thedevelopment of local solutions and opportunities, and to recognize the importance ofprotecting labour rights and a safe environment for women migrant workers in all
sectors, including, but not limited to, those in care and domestic work, including
through fair and ethical recruitment and the prevention of exploitation, and to facilitate
safe, orderly, regular and responsible migration and mobility of people, as well as labour
mobility, and take steps to remove obstacles that may prevent the transparent, safe,
unrestricted and expeditious transfer of remittances of migrants to their countries oforigin or to any other countries, including, inter alia, by considering reducing
transaction costs and implementing woman-friendly remittance transfer, savings andinvestment schemes, including diaspora investment schemes, as appropriate, and to
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consider measures to address the different challenges that may impede women migrant
workers’ access to and management of their economic resources;(ww) Promote and protect the rights of older women and increase theirresilience by ensuring their equal access to social, legal, digital and financial services,
infrastructure, health-care services, social protection, adequate economic and financial
resources, education, lifelong learning and training, such as vocational training,protection from violence and abuse, including in digital contexts, and their full,meaningful and equal participation in decision-making and public life, recognizingthat older women make a substantial contribution to sustainable development efforts;(xx) Take measures to adopt or develop legislation and policies that provide
women living in rural, remote and maritime areas with access to land and support
women’s cooperatives and agricultural programmes, including for subsistence
agriculture and fisheries; strengthen access to safe drinking water and sanitation andsafe cooking and heating practices to improve their health and nutrition; strengthen
efforts to empower them as important actors in achieving food security and improved
nutrition, fulfilling the right to food, and support their full, equal and meaningful
participation in all areas of economic activity, including commercial and artisanal
fisheries and aquaculture; promote decent working conditions and personal safety,
facilitating sustainable access to and use of critical rural infrastructure, land, waterand natural resources, and local, regional and global markets, and valuing traditional
and ancestral knowledge and contributions of women living in rural, remote andmaritime areas, including, inter alia, Indigenous women and women of African
descent, to the conservation and sustainable use of terrestrial and marine biodiversity,
for present and future generations;(yy) Dismantle discriminatory financial practices that hinder the financial
independence of women, including requirements mandating women to have a maleco-signer to access financial services, and ensure women ’s legal capacity and equal
rights with men to conclude contracts, regardless of marital status; as well as protect
the rights of widows within inheritance regimes and with regard to the allocation ofmarital property;
Implement gender-responsive economic and social policies and strengthen
public institutions(zz) Strengthen authority, operational and technical capacities and resources
for national mechanisms working on gender equality and the empowerment of all
women and girls to support gender-responsive approaches and mainstreaming agender perspective in ministries and public agencies, including labour, economic andfinancial government agencies, and into the design, delivery and evaluation offinancing policies and plans aimed at enhancing access to affordable quality basic
services for all women and girls, particularly women and girls living in poverty;(aaa) Implement legislation and policies to prevent and combat all forms ofcorruption and ensure resources are directed towards pro-poor, quality public
infrastructure, public services and social protection on which women living in poverty
rely;
Expand fiscal space for investments to end poverty for women and girls(bbb) Expand fiscal space and strengthen institutions towards supporting
economic and societal transformations to end women’s poverty, securing sustainable
development by focusing on reducing systemic risks and structural inequalities, andurgently take comprehensive and targeted measures to address the root causes andchallenges of poverty in all its forms and dimensions, including extreme poverty,
hunger and all forms of malnutrition affecting women and girls in the light of its
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negative impacts on sustainable development, through integrated, coordinated andcoherent strategies at all levels;(ccc) Recognize the urgency of providing predictable, sustainable andsufficient development finance to developing countries from all sources in order tosignificantly increase resources for ending poverty in all its forms and dimensions,
including extreme and multidimensional poverty, affecting women and girls,
including by taking steps towards reforms that ensure a stable, inclusive andsustainable international financial architecture;(ddd) Strengthen standards and regulatory frameworks on the labelling ofgender-focused bond issuances to ensure demonstrable, additive and measurable
impact is being achieved through the reporting on key performance indicators;(eee) Take concrete steps to support gender-responsive budgeting and tracking
across all sectors of public expenditure, to address gaps in resourcing all national andsectoral plans and policies for gender equality and the empowerment of all womenand girls to ensure their effective implementation; and increase transparency andaccountability in the planning, budgeting and financing process, adopt practices to
identify potential gender impacts of budget decisions and develop and strengthen
methodologies and tools to monitor and evaluate investments for gender equality andthe empowerment of all women and girls;(fff) Foster the full, equal and meaningful participation of all women, as wellas encourage the active engagement of women’s rights organizations and feminist
groups, in budget processes through open budgets, community and citizen
participation in monitoring of service delivery, including in the process and outcomesof gender-responsive budgeting, and ensure transparency and accountability in theimplementation of all public programmes and services;(ggg) Strengthen national and local planning and budgetary processe s to enable
governments to cost, allocate and invest in policies and programmes that, inter alia,
address challenges facing all women and girls living in poverty, including byconducting gender analyses that are embedded in policy and decision -making
processes, and by increasing the capacity of ministries of finance in assessing thedifferent impact of fiscal policies on women;(hhh) Promote efforts towards inclusive, effective international tax cooperation,
including on combating tax evasion and avoidance and curbing illicit financial flows,
to expand fiscal space, and include a focus on directing resources to eradicate poverty
in all its forms and dimensions, including extreme poverty, among women and girls
throughout their life course;(iii)
Ensure tax systems do not inadvertently reinforce gender biases insociety, including, inter alia, by assessing the impact of taxation policies on genderequality, with a focus on promoting women’s access to work and resources, andencouraging steps to increase the progressivity of tax policies with a focus on taxing
those with the highest ability to pay, including via wealth and corporate taxation, andpreventing regressive taxation that disproportionately impacts women with low or no
incomes;(jjj)
Take concrete steps towards eliminating the practice of gender-based
price differentiation, where it exists, also known as the “pink tax”, which contributes
to feminization of poverty, whereby goods and services intended for or marketed to
women and girls cost more than similar goods and services intended for or marketed
to men and boys;

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E/CN.6/2024/L.3(kkk) Encourage the allocation of subsidies and tax incentives to pro -poor
policies and programmes for the eradication of poverty and the promotion of genderequality;(lll)
Improve international debt mechanisms to support debt review, debt
payment suspensions and debt restructuring, as appropriate, with an expansion of
support and eligibility to vulnerable countries in need; commit to continuing to assist
developing countries in avoiding a build-up of unsustainable debt and in
implementing resilience measures so as to reduce the risk of relapsing into anotherdebt crisis; recognize the importance of new and emerging challenges andvulnerabilities in regard to developing country external and domestic debt
sustainability; call for strengthened multilateral action s and coordination by all
creditors to address the deteriorating debt situation; recognize the important role, ona case-by-case basis, of debt relief, including debt cancellation, as appropriate, anddebt restructuring as debt crisis prevention, management and resolution tools; andacknowledge that these measures can enhance fiscal space for investments for all
women and girls living in poverty.
(mmm) Consider, as appropriate, stronger debt management initiatives for somelow- and middle-income countries that are not part of the existing debt relief
initiatives, which now have large debt burdens that may create constraints onmobilizing the resources needed to achieve sustainable development goals, genderequality and the empowerment of all women and girls, and stresses the importance of
medium- and long-term debt sustainability to deal with debt, including non-Paris Clubdebt;
Foster new development strategies towards sustainable economies andsustainable societies(nnn) Encourage championing programmes that increase the capacity ofwomen-led and women-owned businesses and can contribute to advancing genderequality and women’s economic empowerment, which has a positive impact on
economic growth and helps to reduce poverty, while recognizing the cri tical role ofwomen as producers and traders and the need to address their specific challenges inorder to facilitate their full, equal and meaningful participation in domestic, regional
and international trade and promoting export-led growth in developing countries that
responds to individual development needs, considering that international trade is anengine for inclusive growth and poverty eradication and that it contributes to thepromotion of sustainable development, structural transformation and indu strialization,
particularly in developing countries;(ooo) Strengthen international and regional cooperation, including North South, South-South and triangular cooperation, bearing in mind that South -South
cooperation is not a substitute for, but rather a complement to, North-South
cooperation, and invite all States to enhance South-South and triangular cooperation
focusing on shared development priorities, including by implementing effective andtargeted capacity-building in developing countries and exchanging best practices tosupport national plans to implement all the Sustainable Development Goals with the
involvement of all relevant multiple stakeholders in government, civil society and theprivate sector, while noting that national ownership and lead ership in this regard are
indispensable for the achievement of gender equality and the empowerment of all
women and girls and for improving their lives and well-being in the context ofaddressing poverty and strengthening institutions and financing with a gender
perspective;(ppp) Urge developed countries to fully implement their respective official
development assistance commitments, including the target of 0.7 per cent of their
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gross national income for official development assistance to developing coun tries andthe target of 0.15 to 0.20 per cent of their gross national income for official
development assistance to the least developed countries, and encourage developing
countries to build on the progress achieved in ensuring that official development
assistance is used effectively to help to meet development goals and targets, throughinvestments for gender equality and the empowerment of women and girls living inpoverty;
Engage and finance women’s organizations and collectives(qqq) Promote a safe and enabling environment for all civil society actors andincrease public and private financing, including robust, sustainable, flexible,
multi-year financing, for civil society organizations, prioritizing local community level initiatives, and strengthen monitoring and accountability at the national,
regional and international levels, as appropriate;(rrr) Support women’s collectives, cooperatives, trade unions and associationsin advocating for protecting and promoting the right to work and rights at work,
including freedom of association, peaceful assembly and collective bargaining, andequal pay for work of equal value; prevent and remove barriers to gender equality andthe empowerment of women in the world of work and implement policies that ensure
the participation of collectives, cooperatives, associations, workers ’ organizations andunions of women workers, both employed and self-employed, in labour policy andprogramme design and implementation; and support these organizations inadvocating for full, productive and decent work and mediate access for all women,
particularly women living in poverty, to entitlements and service delivery;(sss) Support the important role of civil society actors and organizations, tradeunions and national human rights institutions, where they exist, in promoting andprotecting all human rights and fundamental freedoms of all women and g irls, inparticular those living in poverty, as well as in the full, effective and accelerated
implementation of the Beijing Declaration and Platform for Action and the outcomeof the twenty-third special session and the 2030 Agenda, and take steps to prot ect
such actors, including women human rights defenders, integrate a gender perspective
into the creation of a safe and enabling environment for the defence, protection andpromotion of human rights and fundamental freedoms and to prevent discriminationin all its forms, violations and abuses against them, such as online and offline threats,
harassment, violence and reprisals; and combat impunity by ensuring that violations
or abuses are promptly and impartially investigated and that those responsible areheld accountable;(ttt)
Fully engage men and boys as agents and beneficiaries of change, and as
strategic partners and allies in achieving gender equality and the empowerment of
women and girls, including their economic empowerment, and the respect of the ir
rights and fundamental freedoms, by understanding and addressing the root causes ofgender inequality, such as unequal power relations, legal, economic and social status,
gender stereotypes and practices that perpetuate discrimination against women andgirls and the feminization of poverty; designing and implementing national policies
and programmes that address the roles and responsibilities of men and boys, including
the equal sharing of responsibilities between women and men in care and domestic
work; occupational segregation in working life including its vertical and horizontal
dimensions, in all sectors; ensuring the enforcement of child support laws; andeliminating social norms that condone violence against women and girls and attitudes
by which women and girls are regarded as subordinate to men and boys as
contribution to poverty eradication and women’s economic empowerment;

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E/CN.6/2024/L.3(uuu) Combat household and family poverty and social exclusion by investingin family-oriented policies addressing the multidimensional aspects of poverty,
including extreme poverty, faced by women and girls living in poverty, focusing on
their access to education, training, science and technology, health, employment, social
security, livelihoods and social cohesion, paying sp ecial attention to social protection
measures that take into account a gender perspective, work -life and work-familybalance and intergenerational solidarity, child allowances for parents and carers, andpension benefits for older persons;Enhance multidimensional poverty data and statistics(vvv) Strengthen the capacity of national statistical offices and government
institutions, by providing financial, technical and human resources, including fordeveloping countries, from all sources to collect, an alyse, disseminate and use
disaggregated data and gender statistics on multidimensional poverty, including on
women and girls living in poverty, as well as on the formal and informal economy,
income and asset distribution within households, unpaid care and domestic work,
women’s access to, control and ownership of assets and productive resources, andwomen’s participation at all levels of decision-making, including on how women’s
engagement impacts policymaking, to ensure access to high-quality, reliable andtimely data disaggregated by income, sex, age, race, ethnicity, marital status,
migration status, disability, geographical location, educational level and othercharacteristics relevant in national contexts;(www) Strengthen cooperation among all relevant stakeholders in the systematiccollection and analysis of comprehensive and disaggregated data in order to address
challenges faced by women and girls living in or at risk of poverty to inform policy
and programme design, implementation and assessment, including in the areas ofsocial inclusion, decent employment creation and inequality reduction, and increase
opportunities to use data;(xxx) Develop disaggregated and gender-sensitive measures of progress on
sustainable development that complement or go beyond gross domestic product, interalia, to comprehensively measure and recognize the value and contribution of unpaid
care and domestic work to economic and social progress, as well as have a more
inclusive approach to international cooperation, including in the consideration of
informing access to development finance and technical cooperation.
55. The Commission recognizes its primary role for the follow -up to the Beijing
Declaration and Platform for Action, in which its work is grounded, and stresses that
it is critical to address and integrate gender equality and the empowerment of all womenand girls throughout national, regional and global reviews of the implementation of the2030 Agenda and to ensure synergies between the follow-up to the Beijing Platform for
Action and the gender-responsive follow-up to the 2030 Agenda.
56. The Commission calls upon the United Nations system entities, within theirrespective mandates, and other relevant international financial institutions andmulti-stakeholder platforms to support Member States, upon their request, in theirefforts to achieve gender equality and the empowerment of all women and girls in
addressing poverty and strengthening institutions and financing with a gender
perspective.
57. The Commission calls upon the United Nations Entity for Gender Equality andthe Empowerment of Women (UN-Women) to continue to play a central role inpromoting gender equality and the empowerment of all women and girls and insupporting Governments and national gender equality mechanisms, upon theirrequest, in coordinating the United Nations system and in mobilizing civil society,the private sector, employers’ organizations and trade unions, and other relevant
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stakeholders, at all levels, in support of the full, effective and accelerated
implementation of the Beijing Declaration and Platform for Action and the gender responsive implementation of the 2030 Agenda towards achieving gender equality
and the empowerment of all women and girls in addressing poverty and strengthening
institutions and financing with a gender perspective.

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