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.

The technical notes provide guidance on the 15 performance indicators of the United Nations entity accountability framework and will guide entities to implement and report on the United Nations Disability Strategy (UNDIS).

The Accountability Framework provides guidance on 14 performance indicators to guide United Nations Country Teams (UNCTs) to implement and report on the United Nations Disability Strategy (UNDIS).