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.

UNIDO’s project and programme approval function requires all projects and programmes to assess their envisaged contribution to gender equality and the empowerment of women as a precondition to approval for implementation. This is done based on the criteria of the UNIDO Gender Marker as indicated in the UNIDO Gender Compliance and Marker Form. Within its four-level scale of assessment (see table below), UNIDO Gender Markers 2A and 2B are the desired good practice as per the 2020-2023 Gender Strategy.