At the outset, I would like to thank you, Mr. Chairman, and the Bureau of the Second Committee, for convening this second dialogue on the Revitalization process of the Second Committee, in particular to exchange views on the Programme of work; the organization of the general debate and general discussions; the introduction of reports of the Secretary-General; and meetings other than plenary meetings.
In that sense, the Groups would like to share the following comments:

About the program of work:

1. We recognize that the current practice on disseminating the program of work and schedules is working well. Therefore, we highly recommend that we continue the current format for scheduling informal meetings for negotiations, including the use of google calendar and the posting of these on the Committee's Quickplace (website).

2. Sufficient lead time before the deadline for the submission of zero drafts must be provided for the group to effectively coordinate on the drafts.

3. Overlaps of schedules should be avoided, e.g. general debate with informals.

4. Member States should be informed regularly, through its regional representatives, on the results of the meetings of the Bureau, as well as to circulate, once agreed by the Bureau, the minutes of the meetings.

5. Close coordination with Secretariat must be maintained in order to facilitate the document distribution and communication of dates and schedules of informals.

6. Circulation of negotiation texts by email should be made per resolution indicating the title of the resolution in the subject, instead of one continuous email thread for all resolutions.

7. We should continue the practice of posting draft negotiation texts throughout the negotiation process through the Committee's QuickPlace.

8. Regarding the tabling of new resolutions, we should consider looking at guidance on the submissions of these resolutions, such as earlier deadlines for submission, and a timeline for the negotiations of new resolutions to ensure reasonable opportunity for consultations with capital, noting that new resolutions may require new discussions with the government agencies concerned.

About the organization of the general debate and general discussions:

1. The current format has so far been serving its purpose of promoting substantive and inclusive engagements among Member States through the opportunity to deliver statements at the general debate and/or at the specific agenda discussion, according to their desire. We should maintain the current format, as well as having a theme that may be linked with the main annual theme of the HLPF of the upcoming year, if relevant.

2. The introduction of resolutions by the proponents can be done during the debates on the individual agenda items rather than during their consideration, which is at the end of the informal consultations.

3. We should maintain the ordinary time allocation for delivering statements for both general debate and individual discussions, which is 10 minutes on behalf of groups and 7 on behalf of individual delegations . We note that the extraordinary measures introduced during the 80th session to address liquidity issues, including those that impacted on the time for delivery of statements as well as on agenda item debates, must remain temporary.

Regarding the introduction of and interaction on reports of the Secretary-General:

1. Reports should be made available early, if possible before or around middle of September. This will provide delegations the opportunity to study the reports and utilize them in preparing the zero draft resolutions and for the engagement in the general debate.

2. We should maintain the current format of introducing the reports during the general discussion of the specific agenda items. We may consider modalities for more in-depth technical briefings on certain reports.

Regarding meetings other than plenary meeting:

1. We recognize the Bureau's prerogative on this.

2. If possible, we request these meetings be scheduled outside of the main session to avoid overlap in schedules and to save time for the general debate and discussion of specific agenda items.

In reaction to some of the initial proposals made by other delegations during the First Dialogue, the Group provides the following comments:

1. Regarding Co-authorship of resolutions:

- We continue to consider this idea to be counter-efficient, provided the diverse nature of the membership of the G77 which can be a challenge and would make the process more complex and lengthy.

- We see the value of enhanced communication to address lengthy discussions on contentious issues during the informal consultations

2. Regarding the periodicity and merging of resolutions:

- This should be dealt with on a case-by-case basis. We do not support forced blanket rule to biennialize or triennialize resolutions, which could lead to an unnecessary exercise of prioritizing certain resolutions over others, sending the wrong signals on the UN's priorities on development

- While we are open to discussing this further, the group is of the position that the revitalization process of the second committee is the appropriate forum to have this discussion on a case by case basis. We wish to note that this exercise of reviewing the periodicity of second committee resolutions should not be duplicated in the UN80 process.

3. Regarding the streamlining of resolutions:

        The group acknowledges the benefit of streamlining resolutions on a case by case basis. But this has to be balanced with not compromising the substance of the resolution and remains the prerogative of proponents.

4. Regarding the Outcome document of the Revitalization process:

- We maintain our call for a text-based negotiations.

- As to the format of the Decision, we see the value of having a concise, more direct and action-oriented document, with the focus on the improvements needed.

- Any zero draft should be strictly based on convergences among delegations as well as the previously agreed revitalization discussion.

5. Finally, on the PBI issue:

- This has always been raised in every negotiation of resolutions, causing delay in the process. We may consider clarifying existing practice in this regard, including the fact that budgetary implications remains the purview of the Fifth Committee. We also stress that financial implications should not be the overarching consideration in determining the merit or not of a certain resolution in the Second Committee.

Mr. Chair,

The Group of 77 and China reiterates its commitment to engaging fully and constructively in ensuring that the work of the Second Committee is efficient and effective, with greater impact and relevance to its intended purpose. The Group will provide further comments and reactions relating to resolutions at the next dialogue.

I thank you.

2. The Group thanks the Deputy Controller, Director of the Finance Division, OPPFB, Ms. Maria Costa, for the introduction of the reports of the Secretary-General and the Chair of the Advisory Committee on Administrative and Budgetary Questions, Ms. Juliana Gaspar Ruas, for presenting the related report.

3. The Group recognizes the importance of maintaining a sound, clear and updated regulatory framework for the financial management of the Organization, given the central importance of the Financial Regulations and Rules for intergovernmental oversight.

Madam Chair,

4. The Group recalls that the General Assembly, through the Financial Regulations of the United Nations, establishes the broad legislative directives governing the financial management of the Organization. The Group also recalls that the Financial Rules, which are issued within and in accordance with the Financial Regulations, set out the practical arrangements for their implementation.

5. The Group notes that the Financial Regulations have not been revised since 2013 and recognizes that further changes are required to their provisions in order to codify subsequent decisions of the General Assembly and reflect prevailing financial practices. The Group also notes that some of the proposed changes aim to address aspects of the financial situation of the United Nations.

Madam Chair,

6. The Group notes that the proposed revisions to the Financial Regulations fall broadly within 11 categories. While all these proposals remain to be discussed in detail by Member States, the Group would like to briefly highlight the following three points:

7. First, with regard to the revisions proposed to address the liquidity situation of the Organization, the Group takes note of the proposals presented by the Secretary-General and reaffirms its commitment to giving them thorough consideration, in accordance with the provisions of General Assembly resolution 80/243. The Group further stresses that cash conservation and other related measures introduced by the Secretary-General do not constitute a sustainable solution to the liquidity problems of the United Nations, which can only be resolved through Member States fulfilling their financial obligations as set out in the Charter of the United Nations on time, in full and without conditions.

8. On this matter, the Group reiterates its deep concern over the significant arrears of the single largest contributor, which are the root cause of the Organization's liquidity crisis. It is especially troubling that this Member State is currently responsible for more than 60% of all unpaid assessments to both the regular and peacekeeping budgets, despite its capacity to pay.

9. The Group urges all Member States in a position to do so to honor their legal obligations by paying their assessed contributions in full, on time, and without conditions. Political considerations must not obstruct the financial stability of the Organization.

10. Second, with respect to the proposed changes relating to reimbursements in peace operations, the Group reiterates its longstanding position about the importance of avoiding the late settlement of payments to troop and police contributing countries, most of which are developing countries. In this context, the Group will give due consideration to the proposals presented.

11. Third, the Group notes the relationship between proposed amendments to the Financial Regulations and Rules and proposed revisions to the Regulations and Rules Governing Programme Planning, the Programme Aspects of the Budget, the Monitoring of Implementation and the Methods of Evaluation, and believes that consistencies could be improved in this regard.

Madam Chair,

12. The Group believes that any amendment to the Financial Regulations and Rules and to the Rules Governing Programme Planning, the Programme Aspects of the Budget, the Monitoring of Implementation and the Methods of Evaluation would have significant and far-reaching implications for the financial management of the Organization. It is therefore essential that Member States be provided with all relevant information and sufficient time to carefully examine such proposals, including through the adequate scheduling of meetings.

13. In conclusion, the Group of 77 and China reiterates the importance of ensuring that any revision to these rules enhances clarity, consistency, and sound financial stewardship, while fully respecting the authority of the General Assembly and the established intergovernmental framework. The Group looks forward to engaging in thorough and constructive negotiations on this matter.

I thank you.

At the outset, the Group congratulates you Excellencies on your appointment as Co-Facilitators of the process to develop the Ministerial Declaration of the 2026 High-level Political Forum on Sustainable Development and assures you of our constructive engagement.

The Group recommends that this year's ministerial declaration should follow the same format from previous years. Moreover, the G77 expects that the negotiation process will uphold the precedent of last two years and that there will be no backtracking. Hence, we look forward to engaging in line-by-line text-based negotiations, which will ensure a truly intergovernmental, transparent, open, and inclusive process. We must also avoid overlap with other ongoing processes. The zero draft needs to be balanced to form a basis for the intergovernmental consultations.

On substance, Distinguished Co-Facilitators, the Group reemphasises that the eradication of poverty in all its forms and dimensions, including extreme poverty, is the greatest global challenge and must be at the centre of our work. We also reemphasise that our work must be guided by all the principles of the Rio Declaration on Environment and Development, including the principle of common but differentiated responsibilities.

As we prepare to convene the 2026 HLPF under the theme "Transformative, equitable, innovative and coordinated actions for the 2030 Agenda for Sustainable Development and its Sustainable Development Goals for a sustainable future for all," and to review Goals 6, 7, 9, 11 and 17, we note with deep concern that progress remains uneven and far off track. With only four years remaining until 2030, urgent and scaled-up action is imperative.

Developing countries continue to face persistent structural challenges, including widening financing gaps, unsustainable debt burdens, the adverse impacts of climate change, food and energy insecurity, supply chain disruptions and constrained fiscal space, compounded by growing geopolitical tensions and a difficult global economic environment, including a UN that is in extreme austerity and liquidity crisis.

In this context, the means of implementation are central. Without enhanced international cooperation and the fulfilment of commitments, the Goals will remain beyond reach for the vast majority of developing countries. We must now move beyond reaffirming the importance of the Goals, as we did so in 2015 and that's why they are Goals, but to move our focus on how to accelerate implementation: by prioritizing those furthest behind, by a leapfrog method; safeguarding hard-won development gains; and promoting the sharing of best practices through peer learning, recognizing that there is no one-size-fits-all approach.
The Group underscores that sustainable development cannot be achieved in a context of unilateralism and coercive measures. Unilateral coercive measures contrary to international law and the Charter of the United Nations undermine the ability of developing countries to achieve the SDGs.

The group also stresses the need to address the severe difficulties faced by countries and peoples living under colonial and foreign occupation and strive to remove the obstacles to the full realization of their right to self-determination and right to development, which adversely affect their economic and social development. We must also reaffirm, in accordance with the Charter of the United Nations, the need to respect the territorial integrity and political independence of States.

Coming to the goals under review, we stress that:

On Goal 6, access to safe and affordable drinking water and sanitation is fundamental to sustainable development, poverty eradication and public health. We call for strengthened international cooperation, increased public and concessional financing, climate-resilient water infrastructure and enhanced capacity-building for all developing countries. We also reiterate the need to strengthen efforts to address water scarcity and build resilience to drought to achieve a world in which water is a sustainable resource and ensure the availability and sustainable management of clean and safe water, sanitation and hygiene for all. Moreover, we stress the importance of implementing integrated water resources management at all levels, including through transboundary cooperation as appropriate.

On Goal 7, while some progress has been made in some regions of the world, efforts to ensure access to affordable, reliable, sustainable, and modern energy for all remain well below the scale required to meet the Goal by 2030. Close to 666 million people remain without access to electricity, globally - of which 90% are in Africa, and over 2.1 billion people remain without access to clean cooking as of 2023. Therefore, meeting the goal by 2030 requires renewed commitment, and the use of all available technological solutions and approaches, including through transfer of technology; increasing energy investment and predictable, adequate and accessible finance for developing countries, including grant-based and concessional financing; and capacity building in developing countries. Energy transitions must be just, orderly and equitable, reflecting national circumstances and in line with the national development priorities of developing countries. We believe in cooperation and incentives, rather than in conditionalities, and do not support the use of unilateral trade or protectionist measures.

On Goal 9, industrialization is critical for structural transformation, economic diversification and job creation. Progress remains uneven and many developing countries continue to face structural constraints that limit their participation in global manufacturing and value chains. We need to accelerate inclusive and sustainable industrialization through strengthening support for productive capacities, small and medium-sized enterprises, and improved access to affordable finance for small-scale industries. Scaled-up support is needed to build sustainable and resilient infrastructure, including digital infrastructure. Bridging the digital divide requires enhanced access to science, technology and innovation, meaningful technology transfer on concessional and preferential terms, and supportive intellectual property frameworks that do not hinder access to critical technologies.

On Goal 11, rapid urbanization presents significant challenges. Sustainable and inclusive urban development is needed to empower safe and resilient communities. A whole of planet, and a whole of society, approach must be mainstreamed for the strategic planning of cities, to ensure affordable housing, sustainable transport, disaster risk reduction and climate-resilient urban infrastructure, especially for the most vulnerable. International cooperation, capacity building, and adaptation finance must be significantly scaled, with urban development plans integrated into sustainable development strategies, at all levels.

Goal 17 remains the cornerstone of the 2030 Agenda. We express grave concern that commitments on finance, debt, trade, technology transfer and systemic reform remain largely unmet. The risk of a sovereign debt crisis constitutes a major impediment to SDG implementation. We reiterate the need for comprehensive reform of the international debt architecture, including a multilateral legal framework for sovereign debt restructuring under the United Nations, as well as expanded debt relief. Liquidity challenges, including through the rechanneling of Special Drawing Rights, must be addressed without burdensome conditionalities.

We further call for comprehensive reform of the international financial architecture to make it more inclusive, representative and responsive to developing countries, including governance reform of international financial institutions. Official development assistance commitments, including the 0.7 per cent target, must be fulfilled and not double-counted. Climate finance must be delivered in line with existing obligations, and the new collective quantified goal must not limit development partners from demonstrating greater ambition on climate finance commitments, in addition to their ODA obligations in order to meet developing countries' needs and be primarily grant-based. South-South cooperation complements, but does not substitute for, North-South cooperation. Trade must remain a universal, rules-based, transparent and non-discriminatory engine for development.

In conclusion, facilitators, the Ministerial Declaration must be action-oriented, succinct with emphasis on the gaps in the implementations of the SDGs, development-focused and reflective of the priorities of developing countries. It must restore confidence in multilateralism and demonstrate renewed political will to deliver on longstanding commitments.

The Group of 77 and China stands ready to engage constructively to ensure an ambitious, balanced and development-oriented outcome that advances sustainable development for all.

I thank you.