The Gender Equality Marker (GEM) is used by UNICEF to calculate the gender expenditure as part of the accountability to the Executive Board under Strategic Plan and Gender Action Plan. The target of 15% expenditure on gender is established in compliance the UN Systems Wide Action Plan on gender (UN-SWAP). The GEM at the output level and the Specific Intervention Code (SIC) at the activity level are the two main parameters used in calculating gender expenditure in UNICEF.

Quadrennial comprehensive policy review of operational activities for development of the United Nations system provides in 2020. It emphasizes that realizing gender equality and the empowerment of women and girls will make a crucial contribution to progress across all the Goals and targets of the 2030 Agenda.