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 Inter-Agency Standing Committee published Guidelines on the ‘Inclusion of Persons with Disabilities in Humanitarian Action’ which set out essential actions that humanitarian actors must take in order to effectively identify and respond to the needs and rights of persons with disabilities.