At the outset, the Group would like to thank the co-facilitators for their efforts in advancing this important review process.

The Group wishes to underline that this review must remain transparent, inclusive and firmly Member State-driven, conducted through intergovernmental negotiations on a line-by-line basis. The authority of Member States over this process must be fully preserved, and the outcome of this review must reflect genuine consensus among Member States.

In this regard, the Group emphasizes that the Economic and Social Council and the High-Level Political Forum derive from distinct mandates and institutional arrangements, and therefore their respective reviews should be conducted with full respect for these mandates. While coherence between the two bodies is important, attempts to merge or blur their functions would risk undermining the carefully balanced institutional framework established by Member States.

The Group also stresses that this review should strengthen and improve the functioning of ECOSOC and the HLPF, rather than reopen or reinterpret mandates already agreed by Member States. Resolutions 75/290 A and 75/290 B provide the foundation for the current arrangements and reflect delicate compromises reached through intergovernmental negotiations. Any proposals that would fundamentally alter those arrangements or introduce new mandates should therefore be approached with caution.

Co-facilitators,

Coming to the elements paper specifically, on the cross-cutting section the group has the following reflections:

First, we express concern on the first sub-bullet. While the three pillars are indeed equally important, the focus of this review should be on the development pillar. Hence, we believe we should instead begin by explicitly reaffirming the Charter mandate of ECOSOC as well as the separate mandate of HLPF.

Second, on the second bullet, the Group believes it is essential to anchor this discussion firmly in the Charter mandate of the Economic and Social Council. ECOSOC was established by the United Nations Charter as the principal organ responsible for promoting international economic and social cooperation and development. The Council's functions of deliberation, policy dialogue, coordination and oversight of the United Nations development system constitute core elements of the Organization's development architecture. However, the current language in the second bullet seems to conflate the mandates of ECOSOC and HLPF. We suggest that the co-facilitator look to previously agreed language, whether from 75/290 A and B or from other sources, with regards to accurately reflecting the distinctive mandates of ECOSOC and HLPF.

Third, the group appreciates the inclusion of language on connecting countries with partnerships and resources, on improving the ability of ECOSOC to identify and respond to emerging issues and ensuring meaningful participation of stakeholders from developing countries. In this regard, we stress that ECOSOC and HLPF should indeed have more representation and participation of experts from the global south as this is essential to reflect diverse experiences and avoid geographical imbalances in the perspectives that inform their work. At the same time, we reiterate that such participation must be strictly in line with established procedures.

Fourth, on the reference to adopting the ministerial declaration through a streamlined procedure, the group reiterates that the adoption of the Ministerial Declaration during the ECOSOC High-Level Segment must be retained. Instead, we should explore how coherent procedural arrangements should be made to preserve the ministerial consensus reached at the HLPF during the HLS. The group is currently not in a position to agree to abolish the adoption of the MD during the High Level Segment.

Fifth, the Group recognizes the value of perspectives that regional engagment can bring. That said, we would appreciate further clarification on what is meant by strengthening engagement by local and regional governments, including what modalities are envisioned.

Sixth, the Group reiterates its concern regarding the impact of unilateral coercive measures, which continue to hinder the economic and social development of many developing countries and undermine their capacity to mobilize the resources necessary to achieve the Sustainable Development Goals.

Distinguished delegates,

Turning specifically to the ECOSOC section of the elements paper, the Group reiterates that the Council's leadership role in providing policy guidance and coordinating the work of the United Nations development system must be reaffirmed and strengthened. We have the following reflections:

First, efforts to streamline the Council's work may contribute to enhancing its effectiveness and policy guidance, however, such efforts should not diminish the attention devoted to priority development issues, nor should they alter the mandates of existing segments and forums.

Second, we have queries on the sub-bullet on empowering ECOSOC President and Bureau to shape the calendar. The group stresses that ECOSOC functions according to mandated segments and meetings, which must be convened as mandated. As such, we would appreciate clarification on what these additional powers might entail?

Moreover, the group recalls that Economic and Social Council may convene special sessions to address urgent developments in the economic, social, environmental and related fields that may require guidance and coordination by the Council, as stated in OP11 of 75/290 A . The group believes this should be better utilised.

Third, it is unclear what is meant by channelling ECOSOC outcomes into UN Sustainable Development Cooperation Frameworks. The Group notes that these are nationally driven frameworks negotiated by programme countries with the UN Development System, and they reflect national development priorities. Hence, we would appreciate further clarification on this point, as the Group is unable to subscribe to a top down approach towards these Frameworks.

On improving alignment and coherence, while we support enhanced coordination between ECOSOC and other principal organs of the United Nations, including the General Assembly, as well as with the Peacebuilding commission, we stress that this must be in line with respective mandates. In this regard, we recommend the co-faciltiators look at language from 75/290 A in order to ensure that language on this is carefully framed.

The group has significant concerns about the framing of the sub-bullet on development actors harnessing synergies with actors in humanitarian action, human rights, and peace and security. While we acknowledge ECOSOC's role in engaging with humanitarian issues and are comfortable with the reference to sequencing of meetings, we are not clear what the opening language is intended to achieve. Discussions that seek to frame the work of ECOSOC through broader conceptual approaches that extend beyond its established mandate risk diverting attention from the Council's primary role in advancing development and should be avoided.

On issues missing from the elements paper, the group highlights the following:

ECOSOC's segments should promote more interactive and substantive engagement among Member States, including through more focused and smaller panels and alternative formats that facilitate meaningful dialogue, while fully preserving their existing mandates.

Financing for development must remain central. In this regard, the group believes that the language on increasing ECOSOC engagement with IFIs and MDBs should be strengthened, including through concrete proposals and a clear recognition of ECOSOCs duty to consult with and make recommendations to the IMF and the World Bank

Furthermore, the Group emphasizes that the outcomes of ECOSOC's work must adequately reflect the diverse needs and priorities of developing countries, including the particular challenges faced by countries in special situations and by middle-income countries

Excellencies,

Coming to the HLPF section, the Group also wishes to underscore that this review takes place at a time when the international community faces significant setbacks in achieving the Sustainable Development Goals. Nearly a decade after the adoption of the 2030 Agenda, progress remains uneven and, in many areas, insufficient.

With regard to the High-Level Political Forum, the Group reaffirms that the HLPF must remain the central global platform for the follow-up and review of the 2030 Agenda for Sustainable Development, consistent with its universal and intergovernmental nature.

The Group also reiterates that the eradication of poverty in all its forms and dimensions remains the overarching objective of the 2030 Agenda, and must therefore continue to guide the work of the HLPF.

In this context, the Group underscores the importance of preserving the voluntary and country-led nature of the Voluntary National Reviews. Any attempts to introduce elements of standardization, benchmarking or conditionality would run counter to the spirit of the 2030 Agenda and undermine national ownership of the review process.

On the elements paper specifically, the group has the following reflections:

First, we should reaffirm that the principles guiding follow-up and review processes, including those set out in paragraph 74 of the 2030 agenda, should continue to be implemented and not reopened.

Second, we should aim to strengthen the HLPF programme focusing on translating commitments into implementation.

Third, we would request clarification from the co-facilitators on why the theme and SDGs for review for 2030 are not included in the elements paper.

Fourth, with regards to themes and SDGs for review in 2028 and 2029, the group wishes to highlight that many developing countries continue to face persistent structural challenges that hinder their ability to advance sustainable development. These challenges include limited fiscal space, unsustainable debt burdens, persistent poverty and hunger, food insecurity, gaps in digital infrastructure and limited access to technology and financing. We must also keep in mind that the eradication of poverty is the overarching goal. Hence, the selection of themes and goals to review should look at these aspects as well as look at which goals have not been recently reviewed.

Fifth, The group appreciates the clarification that dedicated sessions would be maintained for countries in special situations, including the dedicated SIDS session.

We would like further clarification on new terminology or nomenclature, which is inconsistent with agreed language, reminding the need to reflect the broader category of developing countries.

Moreover, we reiterate our proposal that the HLPF programme should ensure adequate and focused space for the discussion of the specific and diverse challenges faced by middle-income countries, which is not properly reflected currently.

Sixth, could the co-facilitators elaborate on the proposal to have the HLPF as a partnership platform, taking into account its mandate?

Seventh, on multistakeholder engagement at the HLPF, the group again reiterates the need to have more expert panellists from the global south. Moreover, we stress that multi-stakeholder engagement must be in line with established procedures, particularly the provisions contained in the 2030 Agenda and in 75/290 A and B.

Eight, on VNRs we appreciate the reference to keeping them voluntary and country led. However, the group reiterates our consistent calls for having more time for VNR presentations has not been reflected. We request the co-chairs to work with the Secretariat to identify how additional time could be provided for VNR presentations.

Moreover, the Group reiterates the importance of strengthening support for developing countries in the preparation of their Voluntary National Reviews, including through enhanced capacity-building and technical assistance from the United Nations system.

Nine, Regional forums on sustainable development also play an important role in linking national experiences with global discussions. These forums can facilitate the sharing of region-specific solutions and strengthen regional cooperation in advancing the Sustainable Development Goals.

However, on creating structured spaces for local and regional governments, the group requests clarity on what such spaces would look like considering that the HLPF programme is so full already.

Distinguished delegates,
Excellencies,

As we approach the final years leading to 2030, the urgency of accelerating progress toward the Sustainable Development Goals cannot be overstated. Strengthening ECOSOC and the High-Level Political Forum as effective, inclusive and action-oriented platforms will therefore be essential.
The Group of 77 and China remains committed to engaging constructively in this process in order to ensure that its outcomes reinforce multilateral cooperation, preserve the integrity of the United Nations development architecture, and strengthen collective efforts to achieve sustainable development for all.

I thank you.

2. The Group thanks the Under-Secretary-General of DMSPC, Ms. Catherine Pollard, and the Special Adviser on Addressing Racism in the Workplace, Ms. Mojankunyane Gumbi, for the introduction of the Secretary-General's report, as well as the Chair of the ACABQ, Ms. Juliana Gaspar Ruas, for presenting the related report.

3. The Group acknowledges the continued efforts undertaken to advance the Strategic Action Plan aimed at addressing racism and promoting dignity for all within the Secretariat. We recognize the progress achieved in strengthening advocacy, awareness-raising initiatives and institutional coordination, as well as the ongoing work of the Anti-Racism Office and the network of advocates across duty stations.

4. The Group reiterates that combating racism and racial discrimination is essential for safeguarding the credibility, integrity and effectiveness of the United Nations. In this regard, we reiterate the firm opposition of the Group of 77 and China to all forms of racism, racial discrimination, xenophobia and related intolerance. We welcome the continued efforts to refine the Strategic Action Plan and to strengthen data collection, training initiatives and institutional reforms, which contribute to fostering an inclusive and respectful workplace culture.

5. At the same time, the Group underscores the importance of ensuring that ongoing initiatives are implemented in a balanced, transparent and inclusive manner, with due consideration for the perspectives and realities of staff from developing countries. We note the continued challenges reflected in staff perceptions, recruitment patterns and access to opportunities, and emphasize that efforts to address systemic institutional racial bias across the Secretariat should remain a priority. In this regard, strengthening accountability mechanisms, enhancing trust in reporting systems and ensuring equitable representation at all levels of the Organization remain essential to achieving lasting progress.

6. In this context, the Group notes the Advisory Committee's observations regarding the placement and reporting arrangements of the Anti-Racism Office. We share the view that future reporting should provide clearer analytical insight into how the current placement supports the effective discharge of the Office's mandate, including an assessment of any constraints and options to strengthen reporting arrangements, as requested by the General Assembly.

7. The Group also underscores the importance of comprehensive and reliable data to continuously assess the impact of the Strategic Action Plan and guide its implementation. We welcome efforts to strengthen data collection and transparency, including steps to enable the voluntary, anonymized and aggregated collection of race-related data, and we encourage further updates on how such data will strengthen the analytical framework for understanding racism and racial discrimination in the Secretariat.

8. Regarding learning and training, the Group takes note of the ongoing efforts to build a coherent learning portfolio, including the launch of the Secretariat's course on addressing racism and racial discrimination in the workplace and related targeted initiatives. We share the view that future reports should include comprehensive information and statistics on staff participation in anti?racism learning and training initiatives, along with an assessment of their effectiveness.

9. The Group further stresses the importance of expediting the ongoing work to strengthen the policy framework, including the review process to incorporate a clear definition of racial discrimination as prohibited conduct. We share the expectation that the Secretariat provide the General Assembly with an update on its status as well as further details in future reporting, given the paramount importance of legal clarity for transparency and accountability.

10. Additionally, the Group supports the call for further refinement of the Strategic Action Plan, including through systematic review of policies, rules and procedures to prevent discriminatory outcomes; reinforcement of accountability mechanisms; and further institutionalization and expansion of anti-racism learning. We also support the development of performance indicators and assessment tools to measure progress and impact in a more results-based manner.

11. The Group highlights the challenges faced by the Anti?Racism Office, including liquidity constraints and the impact of organizational reforms, including the UN80 Initiative, on staffing and non-post resources. In this regard, we underscore the importance of safeguarding mandate delivery, ensuring operational continuity, and mitigating any potential negative impact on staff diversity and inclusion during periods of transition.
 
Madam Chair,

12. The Group reaffirms its commitment to supporting the Secretariat's efforts to foster a workplace grounded in dignity, equality and mutual respect, which is essential to ensuring that the United Nations continues to serve as a leading voice for human rights. We look forward to maintaining our constructive engagement with all partners to ensure that the Strategic Action Plan delivers meaningful, inclusive and sustainable results for all staff members.

I thank you.

2. The Group wishes to thank the Acting Director of the Business Transformation and Accountability Division, DMSPC, Mr. Kevin Summersgill, for introducing the fifteenth progress report of the Secretary-General on accountability, as well as the Chair of the ACABQ, Ms. Juliana Gaspar Ruas, for presenting the related report.

3. The Group wishes to reiterate its long-standing view that authority must be accompanied by responsibility and accountability. Managers, particularly senior managers entrusted with significant responsibilities, are expected to deliver tangible results in a timely and cost-effective manner, in full compliance with regulations, rules and ethical standards, and with due regard to the role of oversight bodies and the implementation of accepted recommendations.

Madam Chair,

4. The Group recognizes the efforts undertaken and the progress achieved across the various components of the accountability system. At the same time, we share the Advisory Committee's view that these components too often operate in a fragmented manner, and that further efforts are required to ensure that the accountability framework functions as a coherent and integrated system, capable of continuous improvement and providing the appropriate level of assurance.

5. In this regard, the Group stresses the importance of strengthening the critical linkages between personal and institutional accountability, including through clearer delineation of roles and responsibilities and effective mechanisms for systematic feedback and follow-up within the internal control system. We also underscore the need for the accountability report to evolve from narrative descriptions of initiatives towards a more analytical and strategic assessment of performance of the system itself, including data analysis, identification of shortcomings and corrective measures, and the definition of strategic objectives for continuous improvements, as emphasized by the Advisory Committee.
 
6. The Group notes the Advisory Committee's view that the content and format of the accountability report merit a thorough review, and we look forward to improvements that provide more meaningful information on progress in furthering both institutional and personal accountability. In this context, we also note the Advisory Committee's observations regarding the periodicity of reporting, including the possible value of a multi-year perspective for strategic evaluation.

7. The Group reiterates the importance of continuously improving the presentation of the proposed programme budget, ensuring that resources are clearly linked to a results-based budgeting framework and reflect existing mandates and the measures to achieve them, including with due consideration for the priorities of Member States. We also emphasize the need to integrate indicators that provide quantifiable information to drive a culture of efficiency and cost-effectiveness.

8. The Group further shares the Advisory Committee's opinion that transformative changes to budget documents would have benefited from input from Member States during the budgetary review process. In this regard, we underscore the advantages of presenting models or pilots to Member States before changes are implemented at scale.

9. Regarding senior managers' compacts, the Group recalls the importance of strengthening the link between institutional and personal accountability. We note the Advisory Committee's emphasis on the value of centrally aggregated performance data, including the identification of shortcomings and related corrective measures.

10. The Group remains concerned that equitable geographical distribution continues to face persistent challenges. In this regard, we recall the General Assembly's guidance on geographical targets contained in senior managers' compacts and look forward to further information on accountability measures in cases of non-compliance with compact targets, as well as updated reporting on progress achieved, including in the context of the implementation of the UN80 Initiative.

11. On the issue of strengthening the three lines of defence model and the need for greater clarity on the attribution of roles, responsibilities and coordination processes among them, we underscore that a strong framework for accountability, internal controls and risk management is particularly important in the context of UN80, and we look forward to updated information on the progress of the internal evaluation being conducted.

12. Finally, the Group reiterates the importance of the full and timely implementation of recommendations of oversight bodies and endorsed recommendations of the Advisory Committee, and, as appropriate, of holding programme managers accountable for the non-implementation of recommendations.

Madam Chair,

13. The Group of 77 and China reiterates its strong support for an effective, efficient and transparent accountability system that is fully embedded in the working culture and operational practices of the United Nations Secretariat, and that consistently reinforces both institutional integrity and managerial responsibility. The Group remains ready to engage constructively with all partners to conclude this agenda item in a timely manner.

I thank you.